California SB 1096 creates $1,500 tax credit for dependents of seniors

Original title: Personal income tax: senior tax credit: dependents: qualifying child.

August 13, 2026

Personal Income Tax Tax Credits Seniors Dependents Tax Policy Personalincometax qualifyingchild seniortaxcredit

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The Frame

What this does

This bill provides a significant increase in tax relief for retired Californians living on fixed incomes by replacing the existing $227 dependent credit with a $1,500 credit for those meeting specific age and income criteria.

Who is mentioned in the record

Potentially affected actors named in the source documents. Mention is not a position.

Senior taxpayers

Taxpayers aged 65 or older with no earned income may claim a $1,500 credit per dependent.

What changed

Last recorded activity August 13, 2026.

What's next

Introduced.

Summary

SB 1096 establishes a new $1,500 state income tax credit for qualified senior taxpayers for each dependent, effective for tax years 2026 through 2030. To qualify, taxpayers or their spouses must be at least 65 years old by the end of the tax year and have no .

Key Facts

You don't have to trust us. Each fact below is taken straight from the official document - click any one to see the exact passage, highlighted in the original.

Why It Matters

Frequently Asked Questions

Who qualifies as a 'qualified taxpayer' under this bill?

A taxpayer (or their spouse) who is 65 years of age or older by the end of the tax year and has zero for that year.

How much is the new credit compared to the old one?

The new credit is $1,500 per qualified dependent, which is significantly higher than the existing $227 dependent credit.

When does this credit expire?

The credit applies to tax years beginning before January 1, 2031.

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Connected Entities

otherPersonal Income Tax Law“The existing state tax code being amended by this bill.”Map →

Sources

Open source document

openstates.org

Analysis Score

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Significance75
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Controversy20
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