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Bill

AB 1698

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

2025-2026 Regular Session Introduced by Juan Alanis

AB 1698 would establish tax credits in California income and corporation tax codes to offset costs of food handler card certifications for workers and/or employers.

Re-referred to Com. on REV. & TAX.
#corporationtaxlaw #personalincometaxlaw #credits #foodhandlercard
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WeVote Research Nonpartisan
Bill Summary · AB 1698

Legislative bill overview

AB 1698 proposes to create tax credits under California's Personal Income Tax Law and Corporation Tax Law related to food handler certifications. The bill is currently in the Revenue and Taxation Committee after undergoing author amendments in early 2026. Specific details about the credit structure, eligibility requirements, and fiscal impact are not publicly available in the provided action timeline.

Why is this important

Food handler cards are mandatory certifications for workers in food service and preparation industries, representing a barrier to employment that workers must pay for out-of-pocket. A tax credit could reduce the effective cost of obtaining these certifications, potentially increasing participation in the food service workforce or providing financial relief to workers and employers. The proposal could affect thousands of California food service workers and businesses, plus state tax revenue.

Potential points of contention

  • Fiscal cost: The state revenue impact of the tax credit is unclear; critics may question whether this is the most efficient use of tax expenditures versus direct subsidies
  • Credit design: Ambiguity about whether credits apply to individual workers, employers, or both, and whether they fully offset or partially subsidize certification costs
  • Workforce policy approach: Debate over whether tax credits are the appropriate policy tool versus direct funding for food safety training programs or employer-sponsored certification

Compiled from official sources — confirm details with the bill’s official record.

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