# California AB 2222: Personal Income Tax Law and Corporation Tax Law: credits: local news outlets: business expense deduction: excessive employee remuneration.

California AB 2222, Personal Income Tax Law and Corporation Tax Law: credits: local news outlets: business expense deduction: excessive employee remuneration., is a 2025-2026 Regular Session House bill sponsored by Christopher Ward (Democratic), Buffy Wicks (Democratic); status signed, last action 2026-09-30 (Chaptered by Secretary of State - Chapter 849, Statutes of 2026.); PRIA reads it as touching household money (as of 2026-10-21).

- Canonical: https://policyrisk.com/state-bill/CA-AB2222-20252026
- As of: 2026-10-21
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: California AB 2222
- State: California
- Session: 2025-2026 Regular Session
- Title: Personal Income Tax Law and Corporation Tax Law: credits: local news outlets: business expense deduction: excessive employee remuneration.
- Status: signed
- Chamber: House
- Introduced: 2026-02-19
- Last action: 2026-09-30, Chaptered by Secretary of State - Chapter 849, Statutes of 2026.
- Sponsors: Christopher Ward (Democratic), Buffy Wicks (Democratic)
- Cosponsors: 4
- Touches household money: yes
- Roll calls: 8 (185 yes, 41 no in all)
- Economic provisions PRIA read: 5

## Summary

No summary available.

## Bill overview: provisions PRIA read

- Refundable tax credits for local news: benefit, high. For tax years beginning January 1, 2027, through December 31, 2031, qualifying California local news employers get refundable journalist credits. The credit pays $20,000 each for the first five continuously employed full-time journalists and $15,000 each beyond five. Each qualifying new full-time p…
- More usable credits for eligible filers: benefit, low. California lets filers claiming the Section 17052.11 credit reduce tax below the tentative minimum tax amount. This exception applies to tax years beginning on or after January 1, 2020. For tax years beginning on or after January 1, 2022, the credit also gets a specified place in the credit order.…
- More usable credits for post-production businesses: benefit, low. Eligible post-production taxpayers can apply the Section 17053.98.5 credit below the tentative minimum tax amount. The law also gives this credit a specified place in the order for applying credits. Both rules apply to tax years beginning on or after January 1, 2027, and before January 1, 2032. The…
- More usable credits for eligible corporations: benefit, low. California allows credits under Sections 23036.5 and 23698.5 to reduce corporate tax below the tentative minimum tax amount. The Section 23698.5 rule applies to tax years beginning on or after January 1, 2027, and before January 1, 2032. The supplied provisions give no end date for the Section 2303…
- Business executive-pay limits and contract exceptions: mixed, low. California limits business deductions for a covered employee's pay to $1 million, subject to applicable exceptions. The law applies specified federal amendments governing pay from related companies under common control and how deductions are divided. For the binding-contract exception, California u…

## Sponsors and cosponsors

- Sponsor: Christopher Ward (Democratic), House
- Sponsor: Buffy Wicks (Democratic), House
- Cosponsor: Josh Lowenthal (Democratic), House
- Cosponsor: Tina McKinnor (Democratic), House
- Cosponsor: Jerry McNerney (Democratic), Senate
- Cosponsor: Sharon Quirk-Silva (Democratic), House

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2026-08-31 | House | AB 2222 Ward Concurrence in Senate Amendments | pass | 59 | 15 |   |
| 2026-08-30 | Senate | Assembly 3rd Reading AB2222 Ward et al. By McNerney | pass | 30 | 10 |   |
| 2026-08-13 | Senate | Do pass | pass | 5 | 2 |   |
| 2026-08-03 | Senate | Placed on suspense file | pass | 7 | 0 |   |
| 2026-06-24 | Senate | Do pass as amended, but first amend, and re-refer to the Committee on [Appropriations] | pass | 4 | 0 |   |
| 2026-05-27 | House | AB 2222 Ward Assembly Third Reading | pass | 63 | 10 |   |
| 2026-05-14 | House | Do pass. | pass | 12 | 2 |   |
| 2026-04-20 | House | Do pass as amended and be re-referred to the Committee on [Appropriations] | pass | 5 | 2 |   |

## Actions (36)

- 2026-09-30: Chaptered by Secretary of State - Chapter 849, Statutes of 2026. (Senate)
- 2026-09-30: Approved by the Governor. (legislature)
- 2026-09-15: Enrolled and presented to the Governor at 3 p.m. (legislature)
- 2026-08-31: Senate amendments concurred in. To Engrossing and Enrolling. (Ayes 59. Noes 15. Page 6983.). (House)
- 2026-08-30: In Assembly. Concurrence in Senate amendments pending. (House)
- 2026-08-30: Read third time. Passed. Ordered to the Assembly. (Ayes 29. Noes 10.). (Senate)
- 2026-08-28: Read second time. Ordered to third reading. (Senate)
- 2026-08-27: Read third time and amended. Ordered to second reading. (Senate)
- 2026-08-24: Read second time. Ordered to third reading. (Senate)
- 2026-08-21: Read second time and amended. Ordered returned to second reading. (Senate)
- 2026-08-20: Read third time and amended. Ordered to second reading. (Senate)
- 2026-08-13: Read second time. Ordered to third reading. (Senate)
- 2026-08-13: From committee: Do pass. (Ayes 5. Noes 2.) (August 13). (Senate)
- 2026-08-03: In committee: Referred to APPR. suspense file. (Senate)
- 2026-06-29: Read second time and amended. Re-referred to Com. on APPR. (Senate)
- 2026-06-25: From committee: Amend, and do pass as amended and re-refer to Com. on APPR. (Ayes 4. Noes 0.) (June 24). (Senate)
- 2026-06-17: From committee chair, with author's amendments: Amend, and re-refer to committee. Read second time, amended, and re-referred to Com. on REV. & TAX. (Senate)
- 2026-06-10: Referred to Com. on REV. & TAX. (Senate)
- 2026-05-28: In Senate. Read first time. To Com. on RLS. for assignment. (Senate)
- 2026-05-27: Read third time. Passed. Ordered to the Senate. (Ayes 63. Noes 10. Page 5455.) (House)
- 2026-05-22: Read third time and amended. Ordered to third reading. (Page 5273.) (House)
- 2026-05-21: Read third time and amended. Ordered to third reading. (Page 5242.) (House)
- 2026-05-18: Read second time. Ordered to third reading. (House)
- 2026-05-14: Joint Rule 62(a), file notice suspended. (Page 5030.) (House)
- 2026-05-14: From committee: Do pass. (Ayes 12. Noes 2.) (May 14). (House)
- 2026-05-14: Coauthors revised. (House)
- 2026-05-13: In committee: Set, first hearing. Referred to APPR. suspense file. (House)
- 2026-04-23: Re-referred to Com. on APPR. (House)
- 2026-04-22: Read second time and amended. (House)
- 2026-04-21: From committee: Amend, and do pass as amended and re-refer to Com. on APPR. (Ayes 5. Noes 2.) (April 20). (House)
- 2026-04-13: In committee: Set, first hearing. Referred to REV. & TAX. suspense file. (House)
- 2026-03-10: Re-referred to Com. on REV. & TAX. (House)
- 2026-03-09: From committee chair, with author's amendments: Amend, and re-refer to Com. on REV. & TAX. Read second time and amended. (House)
- 2026-03-09: Referred to Com. on REV. & TAX. (House)
- 2026-02-20: From printer. May be heard in committee March 22. (House)
- 2026-02-19: Read first time. To print. (House)

## Bill text

- Chaptered, 2026-09-30: [HTML](https://leginfo.legislature.ca.gov/faces/billTextClient.xhtml?bill_id=202520260AB2222&version=20250AB222288CHP)
- Enrolled, 2026-09-04: [HTML](https://leginfo.legislature.ca.gov/faces/billTextClient.xhtml?bill_id=202520260AB2222&version=20250AB222289ENR)
- Amended Senate, 2026-08-27: [HTML](https://leginfo.legislature.ca.gov/faces/billTextClient.xhtml?bill_id=202520260AB2222&version=20250AB222290AMD)
- Amended Senate, 2026-08-21: [HTML](https://leginfo.legislature.ca.gov/faces/billTextClient.xhtml?bill_id=202520260AB2222&version=20250AB222291AMD)
- Amended Senate, 2026-08-20: [HTML](https://leginfo.legislature.ca.gov/faces/billTextClient.xhtml?bill_id=202520260AB2222&version=20250AB222292AMD)
- Amended Senate, 2026-06-29: [HTML](https://leginfo.legislature.ca.gov/faces/billTextClient.xhtml?bill_id=202520260AB2222&version=20250AB222293AMD)
- Amended Senate, 2026-06-17: [HTML](https://leginfo.legislature.ca.gov/faces/billTextClient.xhtml?bill_id=202520260AB2222&version=20250AB222294AMD)
- Amended Assembly, 2026-05-22: [HTML](https://leginfo.legislature.ca.gov/faces/billTextClient.xhtml?bill_id=202520260AB2222&version=20250AB222295AMD)
- Amended Assembly, 2026-05-21: [HTML](https://leginfo.legislature.ca.gov/faces/billTextClient.xhtml?bill_id=202520260AB2222&version=20250AB222296AMD)
- Amended Assembly, 2026-04-22: [HTML](https://leginfo.legislature.ca.gov/faces/billTextClient.xhtml?bill_id=202520260AB2222&version=20250AB222297AMD)
- Amended Assembly, 2026-03-09: [HTML](https://leginfo.legislature.ca.gov/faces/billTextClient.xhtml?bill_id=202520260AB2222&version=20250AB222298AMD)
- Introduced, 2026-02-19: [HTML](https://leginfo.legislature.ca.gov/faces/billTextClient.xhtml?bill_id=202520260AB2222&version=20250AB222299INT)

## Related bills

- AB 2186: Personal Income Tax Law: exclusions: reparations programs. (vetoed)
- AB 2251: Student financial aid: Cal Grant Program: cost of attendance. (signed)
- AB 2179: Workplace violence: restraining orders. (signed)
- AB 2595: San Mateo Electric Bicycle Safety Pilot Program. (signed)
- SB 1365: Price gouging. (signed)
- AB 2270: Low-income housing tax credit: farmworker housing. (signed)

## Sources
- [Chaptered (HTML)](https://leginfo.legislature.ca.gov/faces/billTextClient.xhtml?bill_id=202520260AB2222&version=20250AB222288CHP)
- [Enrolled (HTML)](https://leginfo.legislature.ca.gov/faces/billTextClient.xhtml?bill_id=202520260AB2222&version=20250AB222289ENR)
- [Amended Senate (HTML)](https://leginfo.legislature.ca.gov/faces/billTextClient.xhtml?bill_id=202520260AB2222&version=20250AB222290AMD)
- [Amended Senate (HTML)](https://leginfo.legislature.ca.gov/faces/billTextClient.xhtml?bill_id=202520260AB2222&version=20250AB222291AMD)
- [Amended Senate (HTML)](https://leginfo.legislature.ca.gov/faces/billTextClient.xhtml?bill_id=202520260AB2222&version=20250AB222292AMD)
- [Amended Senate (HTML)](https://leginfo.legislature.ca.gov/faces/billTextClient.xhtml?bill_id=202520260AB2222&version=20250AB222293AMD)
- [Amended Senate (HTML)](https://leginfo.legislature.ca.gov/faces/billTextClient.xhtml?bill_id=202520260AB2222&version=20250AB222294AMD)
- [Amended Assembly (HTML)](https://leginfo.legislature.ca.gov/faces/billTextClient.xhtml?bill_id=202520260AB2222&version=20250AB222295AMD)
- [Amended Assembly (HTML)](https://leginfo.legislature.ca.gov/faces/billTextClient.xhtml?bill_id=202520260AB2222&version=20250AB222296AMD)
- [Amended Assembly (HTML)](https://leginfo.legislature.ca.gov/faces/billTextClient.xhtml?bill_id=202520260AB2222&version=20250AB222297AMD)
- [Amended Assembly (HTML)](https://leginfo.legislature.ca.gov/faces/billTextClient.xhtml?bill_id=202520260AB2222&version=20250AB222298AMD)
- [Introduced (HTML)](https://leginfo.legislature.ca.gov/faces/billTextClient.xhtml?bill_id=202520260AB2222&version=20250AB222299INT)

## Related
- [AB 2186: Personal Income Tax Law: exclusions: reparations programs.](https://policyrisk.com/state-bill/CA-AB2186-20252026)
- [AB 2251: Student financial aid: Cal Grant Program: cost of attendance.](https://policyrisk.com/state-bill/CA-AB2251-20252026)
- [AB 2179: Workplace violence: restraining orders.](https://policyrisk.com/state-bill/CA-AB2179-20252026)
- [AB 2595: San Mateo Electric Bicycle Safety Pilot Program.](https://policyrisk.com/state-bill/CA-AB2595-20252026)
- [SB 1365: Price gouging.](https://policyrisk.com/state-bill/CA-SB1365-20252026)
- [AB 2270: Low-income housing tax credit: farmworker housing.](https://policyrisk.com/state-bill/CA-AB2270-20252026)
- [California bills](https://policyrisk.com/states/california/bills)
- [California state hub](https://policyrisk.com/states/california)
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Source: PRIA, https://policyrisk.com/state-bill/CA-AB2222-20252026 (as of 2026-10-21).