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AB-2673 • 2026

Personal Income Tax Law: Corporation Tax Law: credit: childcare.

Personal Income Tax Law: Corporation Tax Law: credit: childcare.

Taxes
Passed Legislature

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

Sponsor
Celeste Rodriguez
Last action
2026-04-27
Official status
In committee: Set, second hearing. Held under submission.
Effective date
Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

Personal Income Tax Law: Corporation Tax Law: credit: childcare.

AB 2673, as introduced, Celeste Rodriguez.

What This Bill Does

  • AB 2673, as introduced, Celeste Rodriguez.
  • Personal Income Tax Law: Corporation Tax Law: credit: childcare.
  • The Personal Income Tax Law and the Corporation Tax Law allow various credits against the taxes imposed by those laws.
  • This bill would allow a credit against those taxes for each taxable year beginning on or after January 1, 2027, and before January 1, 2032, in an amount equal to 50% of qualified contributions to promote childcare, up to $100,000, as specified.

Limits and Unknowns

  • This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

  1. 2026-04-27 California Legislative Information

    In committee: Set, second hearing. Held under submission.

  2. 2026-04-20 California Legislative Information

    In committee: Set, first hearing. Referred to REV. & TAX. suspense file.

  3. 2026-03-16 California Legislative Information

    Referred to Com. on REV. & TAX.

  4. 2026-02-21 California Legislative Information

    From printer. May be heard in committee March 23.

  5. 2026-02-20 California Legislative Information

    Read first time. To print.

Official Summary Text

AB 2673, as introduced, Celeste Rodriguez.
Personal Income Tax Law: Corporation Tax Law: credit: childcare.
The Personal Income Tax Law and the Corporation Tax Law allow various credits against the taxes imposed by those laws.
This bill would allow a credit against those taxes for each taxable year beginning on or after January 1, 2027, and before January 1, 2032, in an amount equal to 50% of qualified contributions to promote childcare, up to $100,000, as specified.
Existing law requires any bill authorizing a new tax expenditure, as defined, to include tax credits, to contain, among other things, specific goals, purposes, and objectives that the tax credit will achieve, detailed performance indicators, and data collection requirements.
This bill would include findings and reporting requirements in compliance with this requirement.
This bill would take effect immediately as a tax levy.

Current Bill Text

Read the full stored bill text 
Download Bill PDF