AB-1698 • 2026

Personal Income Tax Law: Corporation Tax Law: credits: food handler card.

Labor Taxes

Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor: Alanis
Last action: 2026-03-16
Official status: In committee: Set, first hearing. Referred to suspense file.
Effective date: Not listed

Plain English Breakdown

The official source material does not provide specific details about the amount of the tax credit or which businesses qualify.

Food Handler Card Tax Credit

AB-1698 allows businesses to claim a tax credit for expenses related to obtaining food handler cards for their employees from January 1, 2026, until December 31, 2028.

What This Bill Does

Allows businesses to claim a tax credit for expenses paid or incurred by an employee obtaining a food handler card.
This credit applies only from January 1, 2026, until December 31, 2028.

Who It Names or Affects

Businesses that pay for food handler cards for their employees
Tax authorities who will process these new credits

Terms To Know

tax credit: A reduction in the amount of tax a business or person has to pay.
food handler card: A certificate that shows someone is trained to handle food safely.

Limits and Unknowns

The bill does not specify the exact amount of the credit.
It's unclear which businesses qualify for this tax credit.

Bill History

2026-03-16 California Legislative Information
In committee: Set, first hearing. Referred to suspense file.
2026-03-10 California Legislative Information
Re-referred to Com. on REV. & TAX.
2026-03-09 California Legislative Information
From committee chair, with author's amendments: Amend, and re-refer to Com. on REV. & TAX. Read second time and amended.
2026-02-17 California Legislative Information
Referred to Com. on REV. & TAX.
2026-02-04 California Legislative Information
From printer. May be heard in committee March 6.
2026-02-03 California Legislative Information
Read first time. To print.

Official Summary Text

AB 1698, as amended, Alanis.
Personal Income Tax Law: Corporation Tax Law: credits: food handler card.
The Personal Income Tax Law and Corporation Tax Law allow various credits against the taxes imposed by those laws.
This bill, for taxable years beginning on or after January 1, 2026,
and before January 1, 2029,
would allow a credit for expenses paid or incurred by a qualified taxpayer for an employee obtaining a food handler card, as specified.
Existing law requires any bill authorizing a new tax expenditure to contain, among other things, specific goals, purposes, and objectives 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.

Current Bill Text

Read the full stored bill text

Download Bill PDF