The Personal Income Tax Law allows various credits against the taxes imposed by that law. This bill would allow a credit against those taxes to a licensed nurse employed at a rural health facility, as specified, for each taxable year beginning on or after January 1, 2027, and before January 1, 2032, in an amount equal to $2,000 per taxpayer per taxable year. The bill would require the Department of Health Care Access and Information to provide an annual list to the Franchise Tax Board of rural health facilities, 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.
The Personal Income Tax Law, in conformity or modified conformity with federal income tax laws, allows various deductions in computing the income that is subject to the taxes imposed by that law, including a deduction for the medical and dental expenses paid during the taxable year, not compensated for by insurance or otherwise, for the medical or dental care of the taxpayer, spouse, or a dependent, to the extent that such expenses exceed 7.5% of federal adjusted gross income. This bill would, for taxable years beginning on or after January 1, 2026, and before January 1, 2031, allow a deduction from adjusted gross income for the costs of medical care, as defined, of a qualified taxpayer to the extent the costs exceed 4% of the qualified taxpayer's federal adjusted gross income. The bill would limit the deduction to $5,000. The bill would define "qualified taxpayer" for this purpose to mean an individual with adjusted gross income that does not exceed 300% of the federal poverty level and who does not take an itemized deduction for costs of medical care pursuant to the above-referenced provisions on their California income tax return. 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.
This Senate Resolution designates the week of May 10 to May 16, 2026, as Hospital Week in California to honor the state's hospitals and their staff. The measure recognizes the vital role hospitals play in providing care, training medical professionals, and supporting the local economy across rural, suburban, and urban areas. By officially acknowledging these institutions, the resolution aims to highlight their importance during National Hospital Week without changing any laws or policies.
This bill designates April 2026 as Parkinson's Disease Awareness Month in California. It directly affects state officials and the public by formally recognizing the importance of raising awareness for this specific health condition. The primary mechanism is a legislative proclamation that appears in the state statutes to mark the month. This action serves as an official acknowledgment of the disease without changing laws or funding.
This Senate Resolution designates May 2026 as Amyotrophic Lateral Sclerosis Awareness Month in California to highlight the challenges faced by individuals with ALS, also known as Lou Gehrig's disease. The measure calls on the public and government officials to support research funding, advocate for better access to medical equipment, and stand in solidarity with patients and their families. While the resolution does not change laws or allocate specific funds, it serves to raise awareness about the disease's impact and the need for continued clinical trials and treatment development.
Senate Resolution 103 designates the first full week in May 2026 as Tardive Dyskinesia Awareness Week in California. This proclamation aims to raise public and medical awareness about tardive dyskinesia, a movement disorder that can occur in people taking antipsychotic medications for mental health conditions. The resolution emphasizes the importance of early detection and routine screening for this condition, which affects a significant portion of patients who may be undiagnosed. By highlighting these issues, the bill encourages healthcare providers and patients to prioritize regular check-ups and education regarding the risks and symptoms associated with long-term antipsychotic use.
This measure would designate the week of March 15, 2026, to March 21, 2026, inclusive, as Family Physician Week, recognize the invaluable contributions of family physicians to California's health care system, and encourage continued investment in primary care to strengthen the family medicine workforce.
Senate Resolution 89 designates March 17, 2026, as Profound Autism Day in California to raise awareness for individuals with severe autism who require 24-hour care. The resolution highlights the historical context of autism classification and notes that current research and support systems often overlook those with the most intensive needs. By recognizing this specific day, the Senate aims to encourage increased research, improved services, and greater dignity for people living with profound autism.
This measure would designate February 28, 2026, as Rare Disease Day and, with respect to rare diseases and disorders, would recognize the importance of improving awareness, encouraging accurate and early diagnosis, and supporting national and global efforts to develop effective treatments, diagnostics, and cures.
Senate Resolution 79 designates the week of March 8 through March 14, 2026, as Sleep Health Awareness Week in California. This symbolic measure aims to highlight the importance of adequate sleep for public health and encourages healthcare providers, educators, and parents to promote better sleep habits. The resolution also supports the goals of the National Sleep Foundation's annual awareness campaign and calls on citizens to discuss their sleep with medical professionals.
