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California · 2025–26 Regular Session · Senate Bill

SB 785: Personal income tax: credit: durable medical equipment.

Vetoed Official data

  1. Introduced
  2. In committee
  3. Passed one chamber
  4. Passed both chambers
  5. Enacted
  6. Vetoed

Last official action: ·Record last updated:

Plain-language summary

SB 785 is a senate bill introduced in the California Senate on February 21, 2025. According to its official title, it concerns: Personal income tax: credit: durable medical equipment. Primary sponsor: Anna Caballero (D). Most recent recorded action (March 2, 2026): Veto sustained.

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 allows various credits against the tax imposed by that law.

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 an amount equal to 50% of unreimbursed costs paid or incurred by a taxpayer for the purchase of durable medical equipment, as defined, for use by a qualifying dependent, as defined, during the taxable year. The bill would limit the credit to $5,000 per taxable year for each qualifying dependent.

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): Democratic 1

NameRolePartyChamberDistrict
Anna CaballeroPrimary sponsorDemocraticSenate14

“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. Veto sustained.
  2. Stricken from file.
  3. In Senate. Consideration of Governor's veto pending.
  4. Vetoed by the Governor.
  5. Enrolled and presented to the Governor at 3 p.m.
  6. Assembly amendments concurred in. (Ayes 39. Noes 0. Page 2578.) Ordered to engrossing and enrolling.
  7. In Senate. Concurrence in Assembly amendments pending.
  8. Read third time. Passed. (Ayes 78. Noes 0. Page 2909.) Ordered to the Senate.
  9. Read second time. Ordered to third reading.
  10. From committee: Do pass. (Ayes 15. Noes 0.) (August 29).
  11. August 20 set for first hearing. Placed on APPR. suspense file.
  12. From committee: Do pass and re-refer to Com. on APPR. (Ayes 7. Noes 0.) (July 14). Re-referred to Com. on APPR.

Sources

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