BILL NUMBER: AB 2175	INTRODUCED
	BILL TEXT


INTRODUCED BY   Assembly Member Daly

                        FEBRUARY 20, 2014

   An act relating to taxation.


	LEGISLATIVE COUNSEL'S DIGEST


   AB 2175, as introduced, Daly. Personal income tax: credit:
long-term care.
   The Personal Income Tax Law and the Corporation Tax Law allow
various credits against the taxes imposed by those laws.
   This bill would state that it is the intent of the Legislature to
enact legislation that would allow for a credit in the amount of $500
for costs paid or incurred for long-term care of a family member
against the tax imposed by the Personal Income Tax Law.
   Vote: majority. Appropriation: no. Fiscal committee: no.
State-mandated local program: no.


THE PEOPLE OF THE STATE OF CALIFORNIA DO ENACT AS FOLLOWS:

  SECTION 1.  It is the intent of the Legislature to enact
legislation that would allow for a credit in the amount of $500 for
costs paid or incurred for long-term care of a family member against
the tax imposed by the Personal Income Tax Law.