20250AB__169898AMD INTRODUCED 2026-02-03 AMENDED_ASSEMBLY 2026-03-09 2025 AB AMD Introduced by Assembly Member Alanis LEAD_AUTHOR ASSEMBLY Alanis

An act to add and repeal Sections 17053.65 and of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy. taxation, to take effect immediately, tax levy 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. MAJORITY NO YES NO YES NO YES NO NO NO NO The people of the State of California do enact as follows:

SECTION

Section 17053.65 is added to the Revenue and Taxation Code , to read: 17053.65. (

a) For taxable years beginning on or after January 1, 2026, and before January 1, 2029, there shall be allowed against the “net tax,” as defined in

Section 17039, a credit in an amount equal to any expense paid or incurred by a qualified taxpayer for an employee obtaining a food handler card in compliance with

Section of the Health and Safety Code, not to exceed two hundred fifty dollars ($250) per taxpayer per taxable year. (

b) For purposes of this section, “qualified taxpayer” means a taxpayer that has less than employees and all of the taxpayer’s employees are in compliance with

Section of the Health and Safety Code. (

c) The Franchise Tax Board may prescribe regulations that are necessary or appropriate to carry out the purposes of this section. (

d) For purposes of complying with

Section 41, with respect to this

section and

Section 23665, the Legislature finds and declares the purpose of this tax expenditure is to offset the costs of small businesses paying for their employees to get food handler cards. (

e) This

section shall remain in effect only until December 1, 2030, and as of that date is repealed.

SEC. 2.

Section is added to the Revenue and Taxation Code , to read: 23665. (

a) For taxable years beginning on or after January 1, 2026, and before January 1, 2029, there shall be allowed against the “tax,” as defined in

Section 23036, a credit in an amount equal to any expense paid or incurred by a qualified taxpayer for an employee obtaining a food handler card in compliance with

Section of the Health and Safety Code, not to exceed two hundred fifty dollars ($250) per taxpayer per taxable year. (

b) For purposes of this section, “qualified taxpayer” means a taxpayer that has less than employees and all of the taxpayer’s employees are in compliance with

Section of the Health and Safety Code. (

c) The Franchise Tax Board may prescribe regulations that are necessary or appropriate to carry out the purposes of this section. (

d) This

section shall remain in effect only until December 1, 2030, and as of that date is repealed.

SEC. 3. This act provides for a tax levy within the meaning of

Article IV of the California Constitution and shall go into immediate effect.