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AB-2479 • 2026

Personal income tax: employment credit.

Personal income tax: employment credit.

Children 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
2026-02-21
Official status
From printer. May be heard in committee March 23.
Effective date
Not listed

Plain English Breakdown

The official source material does not provide specific details about the nature of the nonsubstantive change, nor does it specify who will be affected by this change.

Personal Income Tax: Employment Credit

AB-2479 makes a minor, nonsubstantive adjustment to an existing employment credit in the Personal Income Tax Law.

What This Bill Does

  • Makes a nonsubstantive change to an existing tax rule about hiring employees in designated census tracts or economic development areas.

Terms To Know

Qualified wages
Wages paid to full-time employees who meet certain requirements.
Designated census tract
Specific geographic area defined by the U.S. Census Bureau for statistical purposes.

Limits and Unknowns

  • The bill does not specify what kind of nonsubstantive change is being made.
  • It's unclear how this minor adjustment will affect taxpayers or businesses.

Bill History

  1. 2026-02-21 California Legislative Information

    From printer. May be heard in committee March 23.

  2. 2026-02-20 California Legislative Information

    Read first time. To print.

Official Summary Text

AB 2479, as introduced, Alanis.
Personal income tax: employment credit.
The Personal Income Tax Law allows various credits against the taxes imposed by that law, including, for taxable years beginning on or after January 1, 2014, and before January 1, 2026, a credit for hiring qualified full-time employees within a designated census tract or economic development area, except as specified, in an amount equal to 35% of the qualified wages paid to those employees multiplied by the applicable percentage for that taxable year.
This bill would make a nonsubstantive change to this provision.

Current Bill Text

Read the full stored bill text 
Download Bill PDF