AB 244: Quick-Service Restaurant Young Workforce Apprenticeship Program: tax credits.

Official summary

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

Existing law provides for the establishment of apprenticeship programs in various trades, to be approved by the Chief of the Division of Apprenticeship Standards within the Department of Industrial Relations in any trade in the state or in a city or trade area whenever the apprentice training needs justify the establishment.

This bill would require the division, upon appropriation by the Legislature, to establish and administer a Quick Service Restaurant Young Workforce Apprenticeship Program to provide grants, reimbursements, or other funding to apprenticeship programs for the support of quick-service restaurant youth apprenticeship programs, as described.

The Personal Income Tax Law and the Corporation Tax Law authorize 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 in the amount of $1,000 for each registered apprentice employed for at least 6 months by a qualified taxpayer, as defined, not to exceed 100 registered apprentices per taxable year per qualified taxpayer.

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

This bill also would include additional information required for any bill authorizing a new tax expenditure. The bill would require the Franchise Tax Board to provide information to the Division of Apprenticeship Standards to complete a report relating to the tax credit that would be established by the bill. The bill would make any information shared by the Franchise Tax Board subject to limitations relating to the sharing of taxpayer information, the violation of which is a crime. By expanding the scope of a crime, this bill would impose a state-mandated local program.

Sponsors

Sponsors by party (alphabetical): Republican 1

“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. February 2, 2026From committee: Filed with the Chief Clerk pursuant to Joint Rule 56.
2. January 31, 2026Died pursuant to Art. IV, Sec. 10(c) of the Constitution.
3. March 25, 2025Re-referred to Com. on L. & E.
4. March 24, 2025From committee chair, with author's amendments: Amend, and re-refer to Com. on L. & E. Read second time and amended.
5. March 24, 2025Referred to Coms. on L. & E. and Rev. & Tax.
6. January 15, 2025From printer. May be heard in committee February 14.
7. January 14, 2025Read first time. To print.