State Tax Day - Current, S.1, California—Multiple Taxes: Low Income Housing Credit Provisions Amended, (Sep 24, 2026)
California amended its low income housing credit provisions to clarify that an "agricultural worker" or "farmworker" for purposes of the credit is an individual who derives, or prior to retirement or disability derived, a substantial portion of their income as an agricultural employee. California also made technical amendments conforming state tax provisions to federal changes relating to buildings financed by tax-exempt bonds subject to a volume cap.
Ch. 322 (S.B. 1072), Laws 2026, effective January 1, 2027