SB 1096: Personal income tax: senior tax credit: dependents: qualifying child.

Official summary

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

The Personal Income Tax Law allows various credits against the taxes imposed by that law, including a credit of $227 for each dependent, as defined, of a taxpayer for each taxable year beginning on or after January 1, 1999, as adjusted for inflation, and which may be reduced if a taxpayer’s federal adjusted gross income exceeds a threshold amount.

This bill would allow a credit against the taxes imposed by the Personal Income Tax Law for each taxable year beginning on or after January 1, 2026, and before January 1, 2031, to a qualified taxpayer in an amount equal to $1,500 per qualified dependent, as defined. The bill would define “qualified taxpayer” for these purposes to mean a taxpayer who is or would have been, or whose spouse is or would have been, as applicable, 65 years of age or older as of the last day of the taxable year and for whom no part of their adjusted gross income for the taxable year consists of earned income, as defined.

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

This bill would take effect immediately as a tax levy.

Sponsors

Sponsors by party (alphabetical): Republican 2

“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. August 13, 2026August 13 hearing: Held in committee and under submission.
2. August 7, 2026Set for hearing August 13.
3. June 29, 2026June 29 hearing: Placed on APPR. suspense file.
4. June 19, 2026Set for hearing June 29.
5. June 10, 2026From committee: Do pass and re-refer to Com. on APPR. (Ayes 5. Noes 0. Page 4686.) (June 10). Re-referred to Com. on APPR.
6. June 3, 2026Set for hearing June 10.
7. June 3, 2026From committee with author's amendments. Read second time and amended. Re-referred to Com. on REV. & TAX.
8. May 6, 2026May 6 set for first hearing. Failed passage in committee. (Ayes 1. Noes 1. Page 4154.) Reconsideration granted.
9. April 9, 2026Set for hearing May 6.
10. February 26, 2026Referred to Com. on REV. & TAX.
11. February 17, 2026From printer. May be acted upon on or after March 16.
12. February 13, 2026Introduced. Read first time. To Com. on RLS. for assignment. To print.