Personal income tax: credit: durable medical equipment.
- Establishes a new tax credit covering 50% of medical equipment costs for children with complex conditions.
- Provides up to $5,000 in annual tax credits per child for prescribed durable medical equipment.
- Applies to purchases made between 2026 and 2031 for dependents under age 18.
- Allows unused credit amounts to be carried forward for up to seven years.
Senator Caballero's proposal to offset the costs of durable medical equipment for children with complex medical conditions would create a new California tax credit covering 50% of qualified purchases, up to $5,000 annually. The credit would apply to equipment prescribed by licensed healthcare providers for dependents under age 18, starting in tax year 2026.
The measure defines eligible durable medical equipment according to federal Social Security Act criteria, requiring items to serve primarily medical purposes for children needing ongoing specialized care. Taxpayers could claim the credit once per qualifying dependent each year, with unused portions available to carry forward for up to seven years. The credit would reduce any related tax deductions by the credited amount to prevent double tax benefits.
The Franchise Tax Board would develop implementation guidelines for the program, which would sunset on December 1, 2031. The credit would take effect immediately upon enactment as a tax levy under the California Constitution, requiring a majority vote for passage but no additional appropriations.
This bill was recently introduced. Email the authors to let them know what you think about it.
Introduced By
Latest Voting History
 Anna CaballeroD Senator | Bill Author |  Not Contacted | |
 Tim GraysonD Senator | Committee Member | Not Contacted | |
 Tom UmbergD Senator | Committee Member | Not Contacted | |
 Angelique AshbyD Senator | Committee Member | Not Contacted | |
 Jerry McNerneyD Senator | Committee Member | Not Contacted |
- Establishes a new tax credit covering 50% of medical equipment costs for children with complex conditions.
- Provides up to $5,000 in annual tax credits per child for prescribed durable medical equipment.
- Applies to purchases made between 2026 and 2031 for dependents under age 18.
- Allows unused credit amounts to be carried forward for up to seven years.
This bill was recently introduced. Email the authors to let them know what you think about it.
Introduced By
Senator Caballero's proposal to offset the costs of durable medical equipment for children with complex medical conditions would create a new California tax credit covering 50% of qualified purchases, up to $5,000 annually. The credit would apply to equipment prescribed by licensed healthcare providers for dependents under age 18, starting in tax year 2026.
The measure defines eligible durable medical equipment according to federal Social Security Act criteria, requiring items to serve primarily medical purposes for children needing ongoing specialized care. Taxpayers could claim the credit once per qualifying dependent each year, with unused portions available to carry forward for up to seven years. The credit would reduce any related tax deductions by the credited amount to prevent double tax benefits.
The Franchise Tax Board would develop implementation guidelines for the program, which would sunset on December 1, 2031. The credit would take effect immediately upon enactment as a tax levy under the California Constitution, requiring a majority vote for passage but no additional appropriations.
Latest Voting History
Anna CaballeroD Senator | Bill Author | Not Contacted | |
Tim GraysonD Senator | Committee Member | Not Contacted | |
Tom UmbergD Senator | Committee Member | Not Contacted | |
Angelique AshbyD Senator | Committee Member | Not Contacted | |
Jerry McNerneyD Senator | Committee Member | Not Contacted |