Personal Income Tax Law: Corporation Tax Law: credits: food handler card.
Vote required
Majority
Fiscal committee
No
Appropriation
No
Current location
Revenue and Taxation
Take action
Record your position on this measure.
Create an account to record your position, submit testimony, or contact your legislator.
Progress
Where this bill stands in the legislative process.
- Introduced
- Passed Assembly
- Passed Senate
- To Governor
- Became Law
Overview
This bill creates a tax credit for small businesses in California. The credit is available for expenses paid to employees for obtaining food handler cards, provided the business has fewer than 50 employees and all employees comply with food safety regulations. The credit is capped at $250 per taxpayer per year and applies to taxable years beginning after January 1, 2026, and before January 1, 2029.
Key provisions
- Allows a tax credit for expenses related to employee food handler card training.
- The credit is capped at $250 per taxpayer per year.
- Applies to businesses with fewer than 50 employees.
- Requires all employees to comply with food safety regulations (Section 113948 of the Health and Safety Code).
- The credit is available for taxable years beginning January 1, 2026, and ending December 31, 2028.
- The Franchise Tax Board can create regulations to implement the credit.
- The credit is intended to offset costs for small businesses.
- The credit will expire on December 1, 2030.
Who is affected
- Small businesses
- Employees of small businesses
- Taxpayers
- Franchise Tax Board
Notable changes
- Establishes a new tax credit for food handler card expenses.
- Specifies eligibility requirements for businesses (under 50 employees).
Bill text
Read the latest version inline or switch to a previous version.
Text extraction is in progress. View the official source.
Sponsors
Official sponsors from legislative records.
1 on record
Primary sponsor
Arguments
Reasons offered for and against this legislation.
Arguments in favor
No arguments in favor have been submitted.
Submit yoursArguments opposed
No arguments opposed have been submitted.
Submit yours