SB785

Personal income tax: credit: durable medical equipment.

Vetoed·10/1/25

California SB785 provides a tax credit for families with children who have complex medical conditions and need durable medical equipment.

California SB785 introduces a tax credit for families with children under 18 who have complex medical conditions. The credit covers up to 50% of the cost of durable medical equipment, up to $5,000 per qualifying dependent per year. This credit aims to alleviate the financial burden on families who face significant out-of-pocket costs for medically necessary equipment, such as wheelchairs and ventilators. The credit can be carried over if it exceeds the net tax, and it will be in effect until December 1, 2031.

Included in complete analysis

  • Overview
  • Core Provisions
  • Implementation
  • Impact
  • Legal Framework
  • Critical Issues

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Sponsors

D
1
0
Democratic CaucusRepublican Caucus

Roll Call Votes

39 Yea

DDDDDDRDDDDDDDDDRDDDDRRDDDRRDDDRRDDRDDR

0 Nay

1 Absent

D

Calendar

Aug 29, 2025

12:00 AM

Assembly Appropriations Hearing

Aug 20, 2025

9:00 AM

Assembly Appropriations Hearing

History

Mar 2

Senate

Stricken from file.

Mar 2

Senate

Veto sustained.

Oct 1, 2025

Senate

Vetoed by the Governor.