California Revenue and Taxation Code

§ 17052.6

RTC § 17052.6 Effective Oct 1, 2025Div. 2 · Part 10 · Ch. 2

Statute text

(a)(1) For each taxable year beginning on or after January 1, 2000, there shall be allowed as a credit against the “net tax,” as defined in Section 17039, an amount determined in accordance with Section 21 of the Internal Revenue Code, relating to expense for household and dependent care services necessary for gainful employment, as applicable for federal income tax purposes for the taxable year, except as otherwise provided in this section.

(2)The amount of the credit shall be a percentage, as provided in subdivision (b) of the allowable federal credit without taking into account whether there is a federal tax liability.

(b)For the purposes of subdivision (a), the percentage of the allowable federal credit shall be determined as follows:

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Legislative history

Amended by Stats. 2025, Ch. 231, Sec. 2. (SB 711) Effective October 1, 2025.