Plain English Breakdown
The official summary states the credit applies 'as specified,' but does not provide the specific dollar amounts or detailed eligibility criteria in this text.
Tax Credit for Food Handler Card Costs
For taxable years between January 1, 2026, and January 1, 2029, this bill allows qualified taxpayers to claim a tax credit for expenses paid or incurred when an employee obtains a food handler card.
What This Bill Does
- Allows a tax credit against Personal Income Tax Law and Corporation Tax Law taxes for expenses related to employees obtaining food handler cards.
- Applies only to taxable years beginning on or after January 1, 2026, but before January 1, 2029.
- Includes specific goals, purposes, objectives, performance indicators, and data collection requirements as required by existing law for new tax expenditures.
Who It Names or Affects
- Qualified taxpayers who pay or incur expenses for employees obtaining food handler cards during the specified years.
Terms To Know
- Tax Credit
- An amount subtracted directly from the taxes a person or business owes under Personal Income Tax Law and Corporation Tax Law.
- Food Handler Card
- A card obtained by an employee, for which expenses may be credited as specified in this bill.
Limits and Unknowns
- The official text does not define exactly who qualifies as a 'qualified taxpayer' or the specific amount of the credit.
- The exact specifications for how the card must be obtained are referenced but not detailed in the summary provided.
- While the bill takes effect immediately, it only applies to taxable years starting on or after January 1, 2026.