Personal Income Tax Law: credit: nurses.
Vote required
Majority
Fiscal committee
No
Appropriation
No
Current location
Appropriations
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Progress
Where this bill stands in the legislative process.
- Introduced
- Passed Senate
- Passed Assembly
- To Governor
- Became Law
Overview
This bill creates a tax credit for licensed nurses employed at rural health facilities in California. Beginning in 2027, eligible nurses can claim a $2,000 credit per year against their personal income tax, provided they meet specific criteria related to their employment and the facility’s designation. The credit is funded through the Tax Relief and Refund Account and requires the Department of Health Care Access and Information to maintain a list of qualifying rural health facilities.
Key provisions
- A $2,000 annual tax credit is available to licensed nurses employed at rural health facilities.
- Eligibility requires full-time employment at a rural health facility for at least six months.
- The employment position must not be primarily for nursing administration.
- Rural health facilities must be designated as such by the Department of Health Care Access and Information.
- The Tax Relief and Refund Account will fund the credit.
- Excess credit amounts can be carried over for up to six years.
- The Department of Health Care Access and Information must provide an annual list of qualifying facilities.
Who is affected
- Licensed nurses
- Rural health facilities
- Taxpayers in California
- Healthcare providers
- Taxpayers
Notable changes
- Establishes a new tax credit specifically for nurses in rural healthcare settings.
Bill text
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Sponsors
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1 on record
Primary sponsor
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