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 Bill Text - AB-691 Personal Income Tax Law: credits: pet adoption and medical expenses.

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 |Add To My Favorites |Track Bill | Version: 03/13/25 - Amended Assembly
 02/14/25 - Introduced

 AB-691 Personal Income Tax Law: credits: pet adoption and medical expenses.(2025-2026)

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 Date Published: 03/13/2025 09:00 PM

AB691:v98#DOCUMENTBill Start

 Amended
 IN 
 Assembly
 March 13, 2025

 CALIFORNIA LEGISLATURE—
 2025–2026 REGULAR SESSION

 Assembly Bill

No. 691

Introduced by Assembly Member Wallis

February 14, 2025

 An act to amend Section 3353 of the Revenue and Taxation Code, relating to property taxes. An act to add and repeal Section 17052.27 of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy.

LEGISLATIVE COUNSEL'S DIGEST

AB 691, as amended, Wallis.
 Property taxes. Personal Income Tax Law: credits: pet adoption and medical expenses.

The Personal Income Tax Law allows various credits against the taxes imposed by that law.

This bill, for taxable years beginning on or after January 1, 2025, and before January 1, 2030, would allow a credit against the taxes imposed by that law for the qualified pet adoption costs, as defined, not to exceed $250, and the qualified pet medical expenses, as defined, not to exceed $500, paid or incurred during the taxable year. The bill would prohibit a claim for qualified pet adoption costs for more than one qualified pet, as defined, during the life of the taxpayer. The bill would additionally prohibit a claim for qualified pet medical expenses with regard to more than one qualified pet during the life of the taxpayer, as provided. In the case of spouses filing a
 joint return, the bill would apply these restrictions to each spouse separately. The bill would require a taxpayer to provide all information necessary to administer this credit, upon request and in the form and manner provided by the Franchise Tax Board, including, but not limited to, a declaration under penalty of perjury that the taxpayer has not previously claimed the credit. By expanding the scope of the crime of perjury, this bill would impose a state-mandated local program.

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. 

The
 California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement.

This bill would provide that no reimbursement is required by this act for a specified reason.

This bill would take effect immediately as a tax levy.

Existing law requires that notice of impending property tax default be published according to specified procedures.

This bill would make nonsubstantive changes to this provision.

Digest Key

 Vote:
 MAJORITY 
 Appropriation:
 NO 
 Fiscal Committee:
 NOYES 
 Local Program:
 NOYES 

Bill Text

The people of the State of California do enact as follows:

SECTION 1.

 Section 17052.27 is added to the Revenue and Taxation Code, to read:

17052.27.

 (a) For taxable years beginning on or after January 1, 2025, and before January 1, 2030, there shall be allowed as a credit against the “net tax,” as that term is defined in Section 17039, an amount equal to the following:

(1) The qualified pet adoption costs paid or incurred by the taxpayer during the taxable year, not to exceed two hundred fifty dollars ($250).

(2) The qualified pet medical expenses paid or incurred by the taxpayer during the taxable year, not to exceed five hundred dollars ($500).

(b) For purposes of this section the following definitions shall apply:

(1) “Qualified animal rescue organization” means a public animal control agency or shelter, humane society shelter, or nonprofit rescue group that is exempt from federal income taxation pursuant to Section 501(c)(3) of the Internal Revenue Code that is domiciled in this state and primarily engaged in rescuing and placing animals in permanent homes.

(2) “Qualified pet” means a dog, cat, or other companion animal adopted from a qualified animal rescue organization that is not used by the taxpayer in a trade or business or for the