SB-1096 • 2026

Personal income tax: senior tax credit: dependents: qualifying child.

Children Taxes

Passed Legislature

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

Sponsor: Dahle
Last action: 2026-06-10
Official status: From committee: Do pass and re-refer to Com. on APPR. (Ayes 5. Noes 0.) (June 10). Re-referred to Com. on APPR.
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: senior tax credit: dependents: qualifying child.

SB 1096, as amended, Dahle.

What This Bill Does

SB 1096, as amended, Dahle.
Personal income tax: senior tax credit.
credit: dependents: qualifying child.
The Personal Income Tax Law allows various credits against the taxes imposed by that law, including a credit of $227 for each dependent, as defined, of a taxpayer for each taxable year beginning on or after January 1, 1999, as adjusted for inflation, and which may be reduced if a taxpayer’s federal adjusted gross income exceeds a threshold amount.

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

2026-06-10 California Legislative Information
From committee: Do pass and re-refer to Com. on APPR. (Ayes 5. Noes 0.) (June 10). Re-referred to Com. on APPR.
2026-06-03 California Legislative Information
From committee with author's amendments. Read second time and amended. Re-referred to Com. on REV. & TAX.
2026-05-06 California Legislative Information
May 6 set for first hearing. Failed passage in committee. (Ayes 1. Noes 1.) Reconsideration granted.
2026-04-09 California Legislative Information
Set for hearing May 6.
2026-02-26 California Legislative Information
Referred to Com. on REV. & TAX.
2026-02-17 California Legislative Information
From printer. May be acted upon on or after March 16.
2026-02-13 California Legislative Information
Introduced. Read first time. To Com. on RLS. for assignment. To print.

Official Summary Text

SB 1096, as amended, Dahle.
Personal income tax: senior tax
credit.
credit: dependents: qualifying child.
The Personal Income Tax Law allows various credits against the taxes imposed by that law, including a credit of $227 for each dependent, as defined, of a taxpayer for each taxable year beginning on or after January 1, 1999, as adjusted for inflation, and which may be reduced if a taxpayer’s federal adjusted gross income exceeds a threshold amount.
This bill would allow a credit against the taxes imposed by the Personal Income Tax Law for each taxable year beginning on or after January 1, 2026, and before January 1, 2031, to a qualified taxpayer in an amount equal to $1,500 per
dependent.
qualified dependent, as defined.
The bill would define “qualified
taxpayer” for these purposes to mean a taxpayer who is or would have been, or whose spouse is or would have been, as applicable, 65 years of age or older as of the last day of the taxable year and for whom no part of their adjusted gross income for the taxable year consists of earned income, as defined.
Existing law requires any bill authorizing a new tax expenditure to contain, among other things, specific goals 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

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