SB-1144 • 2026

Personal income taxes: exemption credit: dependents.

Taxes

Passed Legislature

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

Sponsor: Valladares
Last action: 2026-04-27
Official status: May 6 set for first hearing canceled at the request of author.
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 taxes: exemption credit: dependents.

SB 1144, as introduced, Valladares.

What This Bill Does

SB 1144, as introduced, Valladares.
Personal income taxes: exemption credit: dependents.
The Personal Income Tax law authorizes an exemption credit of $227 for each dependent of a taxpayer for each taxable year beginning on or after January 1, 1999, adjusted for inflation, which may be reduced if a taxpayer’s federal adjusted gross income exceeds a threshold amount.
The credit amount for the 2025 taxable year is $475.

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

2026-04-27 California Legislative Information
May 6 set for first hearing canceled at the request of author.
2026-04-09 California Legislative Information
Set for hearing May 6.
2026-02-26 California Legislative Information
Referred to Com. on REV. & TAX.
2026-02-19 California Legislative Information
From printer. May be acted upon on or after March 21.
2026-02-18 California Legislative Information
Introduced. Read first time. To Com. on RLS. for assignment. To print.

Official Summary Text

SB 1144, as introduced, Valladares.
Personal income taxes: exemption credit: dependents.
The Personal Income Tax law authorizes an exemption credit of $227 for each dependent of a taxpayer for each taxable year beginning on or after January 1, 1999, adjusted for inflation, which may be reduced if a taxpayer’s federal adjusted gross income exceeds a threshold amount. The credit amount for the 2025 taxable year is $475.
This bill would increase that credit to $700 for taxable years beginning on or after January 1, 2026, and before January 1, 2031, and would require that the Franchise Tax Board adjust that amount for inflation for taxable years beginning on or after January 1, 2027, as prescribed.
This bill would take effect immediately as a tax levy.

Current Bill Text

Read the full stored bill text

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