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California · 2025–26 Regular Session · Assembly Bill

AB 231: Income and corporation taxes: credits: work opportunity credit.

Did not advance Official data

  1. Introduced
  2. In committee
  3. Passed one chamber
  4. Passed both chambers
  5. Enacted
  6. Did not advance

Last official action: ·Record last updated:

Plain-language summary

AB 231 is a assembly bill introduced in the California Assembly on January 13, 2025. According to its official title, it concerns: Income and corporation taxes: credits: work opportunity credit. Primary sponsor: Tri Ta (R). Most recent recorded action (February 2, 2026): From committee: Filed with the Chief Clerk pursuant to Joint Rule 56.

Generated automatically from the official title, sponsor list, and status record only. It does not characterize the bill’s purpose or effects. How summaries are written

Official summary

Legislative Counsel’s Digest (official, as of the latest version). Written by nonpartisan legislative staff; reproduced verbatim.

The Personal Income Tax Law and the Corporation Tax Law allow various credits against the taxes imposed by those laws.

This bill, for taxable years beginning on or after January 1, 2026, and before January 1, 2031, would allow a credit against those taxes to a qualified taxpayer in an amount equal to 40% of the qualified wages paid or incurred to a qualified employee employed during the taxable year. The bill would define a qualified employee for this purpose to mean an individual that, among other things, has been convicted of a felony, as provided, and has a hiring date not more than one year after the date the individual was convicted or was released from prison.

Existing law requires any bill authorizing a new tax expenditure to contain, among other things, specific goals that the tax expenditure will achieve, detailed performance indicators, and data collection requirements.

This bill would include additional information required for any bill authorizing a new income tax expenditure.

This bill would take effect immediately as a tax levy.

Sponsors

Sponsors by party (alphabetical): Republican 1

NameRolePartyChamberDistrict
Tri TaPrimary sponsorRepublicanAssembly70

“Support” is shown only as formal sponsorship recorded by the legislature. Roll-call votes are available on the official bill page.

Recent official actions

  1. From committee: Filed with the Chief Clerk pursuant to Joint Rule 56.
  2. Died pursuant to Art. IV, Sec. 10(c) of the Constitution.
  3. In committee: Held under submission.
  4. Joint Rule 62(a), file notice suspended. (Page 1627.)
  5. In committee: Set, first hearing. Referred to APPR. suspense file.
  6. In committee: Hearing postponed by committee.
  7. From committee: Do pass and re-refer to Com. on APPR. (Ayes 7. Noes 0.) (May 5). Re-referred to Com. on APPR.
  8. In committee: Set, first hearing. Referred to REV. & TAX. suspense file.
  9. Referred to Com. on REV. & TAX.
  10. From printer. May be heard in committee February 13.
  11. Read first time. To print.

Sources

  1. California Legislative Information — pubinfo database export
  2. Official bill page