Personal income tax: credit: durable medical equipment.

Legislative status

1. Introduced
2. In Committee
3. Reported by Committee
4. Floor Vote Scheduled
5. Passed One Chamber
6. Passed Both Chambers
7. Vetoed
8. Signed into Law

Summary

The bill would let California taxpayers claim a credit equal to 50% of unreimbursed costs for durable medical equipment used by a qualifying dependent, capped at $5,000 per child. It applies to tax years beginning in 2026 through 2030 and is intended to ease the financial burden on families with medically complex children. Unused credit can be carried forward for up to seven years.

AI-generated summary — may be incomplete or inaccurate. Verify against the official bill text.

Vote

Read third time. Passed. (Ayes 78. Noes 0. Page 2909.) Ordered to the Senate. · Sep 4, 2025

Hearings

• Appropriations Committee Hearing
  Appropriations · Aug 29, 2025
• Appropriations Committee Hearing
  Appropriations · Aug 20, 2025
• Revenue and Taxation Committee Hearing
  Revenue and Taxation · Jul 14, 2025
• Revenue and Taxation Committee Hearing
  Revenue and Taxation · Jun 23, 2025
• Appropriations Committee Hearing
  Appropriations · May 23, 2025

History

1. Mar 2, 2026Veto sustained.
2. Mar 2, 2026Stricken from file.
3. Oct 1, 2025Vetoed by the Governor.
4. Oct 1, 2025In Senate. Consideration of Governor's veto pending.
5. Sep 16, 2025Enrolled and presented to the Governor at 3 p.m.
6. Sep 8, 2025Assembly amendments concurred in. (Ayes 39. Noes 0. Page 2578.) Ordered to engrossing and enrolling.
7. Sep 4, 2025Read third time. Passed. (Ayes 78. Noes 0. Page 2909.) Ordered to the Senate.
8. Sep 4, 2025In Senate. Concurrence in Assembly amendments pending.
9. Sep 2, 2025Read second time. Ordered to third reading.
10. Aug 29, 2025From committee: Do pass. (Ayes 15. Noes 0.) (August 29).
11. Aug 20, 2025August 20 set for first hearing. Placed on APPR. suspense file.
12. Jul 15, 2025From committee: Do pass and re-refer to Com. on APPR. (Ayes 7. Noes 0.) (July 14). Re-referred to Com. on APPR.

The 12 most recent of 32 recorded actions.

Sponsors

• Caballero · sponsor

Bill text

Opens the legislature’s own copy.

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