AB 1698: Personal Income Tax Law: Corporation Tax Law: credits: food handler card.

The Personal Income Tax Law and Corporation Tax Law allow various credits against the taxes imposed by those laws.

This bill, for taxable years beginning on or after January 1, 2026, would allow a credit for expenses paid or incurred by a qualified taxpayer for an employee obtaining a food handler card, as specified.

Existing law requires any bill authorizing a new tax expenditure to contain, among other things, specific goals, purposes, and objectives 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.