AB 2479 California Assembly · 2025-2026 Regular Session

Personal income tax: employment credit.

Summary

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.

Issues: ✓ Labor & Employment

Bill status in committee 1 of 4 stages cleared

Introduction

Feb 2026

Committee Review

Floor Vote

Governor

Introduced Feb 20, 2026 Last action Feb 21, 2026

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What changed between versions

02/20/26 - Introduced → AB2479 · 1 edit

MINOR

The changes between these two versions of AB 2479 are entirely formatting and presentation in nature. The bill was converted from the traditional legislative document format (with line numbers, page headers, and formal structure) to a web-based rendering format that includes navigation menus, search tools, and a different text layout. No substantive legal or policy content was altered.

TECHNICAL

The bill text was reformatted from the traditional legislative document style (with line numbers, page breaks, and centered headers) to a web-based display format that includes site navigation elements such as search bars, menu links, and a different paragraph structure. The underlying legal provisions of Section 17053.73 remain unchanged.

Floor votes

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Full legislative history

Actions timeline

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Key actions

Committee

Feb 21, 2026

Lower · Passed

From printer. May be heard in committee March 23.

lower

1 primary · 0 co-sponsors