republic-os/legislation/us/states/ca/20212022/ab-2880.md

---
type: "Bill"
title: "Taxation: credits: College Access Tax Credit."
description: "The law governing the taxation of insurers, the Personal Income Tax Law, and the Corporation Tax Law allow various credits against the taxes imposed by those laws, including a credit, for taxable years beginning on or after January 1, 2017, and before January 1, 2023, equal to 50% of a contribution to the College Access Tax Credit Fund, which is established as a special fund to receive the contributions for which the credit is given. Those laws specify that the moneys in the College Access Tax Credit Fund shall be allocated first to the General Fund, then, upon appropriation, to specified agencies for administrative costs related to this credit, and lastly continuously appropriated to the Student Aid Commission (commission) for awarding Cal Grants, and requires the commission, to the extent feasible, to make annual disbursements from the moneys allocated to the commission, as provided."
jurisdiction: "us/states/ca"
legislature: "California Legislature"
session: "20212022"
identifier: "AB 2880"
citation: "California AB 2880 (20212022)"
classification: ["bill", "appropriation"]
subjects: ["Taxation: credits: College Access Tax Credit."]
status: "enacted"
primary_sponsors: ["Mia Bonta"]
version_count: 6
action_count: 29
vote_count: 9
first_action: "2022-02-18"
last_action: "2022-09-30"
source: "openstates"
source_identifier: "ocd-bill/cf81c488-65e0-405d-bb16-d880286adb78"
source_url: "http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=202120220AB2880"
source_hash: "63bec1a6272d89bea724933876a1e50859b768c3d326d56e9c3bebd4eb8bd786"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-ca"]
---

# California AB 2880 (20212022) — Taxation: credits: College Access Tax Credit.

The law governing the taxation of insurers, the Personal Income Tax Law, and the Corporation Tax Law allow various credits against the taxes imposed by those laws, including a credit, for taxable years beginning on or after January 1, 2017, and before January 1, 2023, equal to 50% of a contribution to the College Access Tax Credit Fund, which is established as a special fund to receive the contributions for which the credit is given. Those laws specify that the moneys in the College Access Tax Credit Fund shall be allocated first to the General Fund, then, upon appropriation, to specified agencies for administrative costs related to this credit, and lastly continuously appropriated to the Student Aid Commission (commission) for awarding Cal Grants, and requires the commission, to the extent feasible, to make annual disbursements from the moneys allocated to the commission, as provided.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **02/18/22 - Introduced** (filed) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=202120220AB2880&version=20210AB288099INT)
2. **04/06/22 - Amended Assembly** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=202120220AB2880&version=20210AB288098AMD)
3. **06/16/22 - Amended Senate** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=202120220AB2880&version=20210AB288097AMD)
4. **09/30/22 - Chaptered** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=202120220AB2880&version=20210AB288095CHP)
5. **AB2880** (committee substitute) — [source](http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=202120220AB2880)
6. **08/26/22 - Enrolled** (enrolled) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=202120220AB2880&version=20210AB288096ENR)

## Votes

- Do pass as amended, but first amend, and re-refer to the Committee on [Appropriations] — **5–0** (pass) · upper
- AB 2880 Mia Bonta Concurrence in Senate Amendments — **76–0** (pass) · lower
- Do pass. — **16–0** (pass) · lower
- Placed on suspense file — **6–0** (pass) · upper
- Special Consent AB2880 — **40–0** (pass) · upper
- AB 2880 Mia Bonta Assembly Third Reading By HANEY — **73–0** (pass) · lower
- Do pass — **7–0** (pass) · upper
- Do pass and be re-referred to the Committee on [Higher Education] — **9–0** (pass) · lower
- Do pass and be re-referred to the Committee on [Appropriations] — **12–0** (pass) · lower

## Sponsors

- Mia Bonta — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2022-02-18** Introduced. To print. `introduction`
- **2022-02-19** From printer. May be heard in committee March 21.
- **2022-03-17** Referred to Coms. on REV. & TAX. and HIGHER ED. `referral-committee`
- **2022-04-04** In committee: Hearing for testimony only.
- **2022-04-06** From committee chair, with author's amendments: Amend, and re-refer to Com. on REV. & TAX. Read second time and amended. `amendment-introduction, amendment-passage, reading-1, reading-2`
- **2022-04-07** Re-referred to Com. on REV. & TAX. `referral-committee`
- **2022-04-19** From committee: Do pass and re-refer to Com. on HIGHER ED. (Ayes 9. Noes 0.) (April 18). Re-referred to Com. on HIGHER ED. `committee-passage, committee-passage-favorable, referral-committee`
- **2022-04-27** From committee: Do pass and re-refer to Com. on APPR. (Ayes 12. Noes 0.) (April 26). Re-referred to Com. on APPR. `committee-passage, committee-passage-favorable, referral-committee`
- **2022-05-11** In committee: Hearing postponed by committee.
- **2022-05-18** In committee: Set, first hearing. Referred to suspense file. `referral-committee`
- **2022-05-19** Joint Rule 62(a), file notice suspended. (Page 4736.)
- **2022-05-19** From committee: Do pass. (Ayes 16. Noes 0.) (May 19). `committee-passage, committee-passage-favorable`
- **2022-05-19** Read second time. Ordered to third reading. `reading-1, reading-2`
- **2022-05-23** Read third time. Passed. Ordered to the Senate. (Ayes 73. Noes 0. Page 4876.) `passage, reading-1, reading-3`
- **2022-05-24** In Senate. Read first time. To Com. on RLS. for assignment. `reading-1`
- **2022-06-01** Referred to Com. on GOV. & F. `referral-committee`
- **2022-06-15** From committee: Amend, and do pass as amended and re-refer to Com. on APPR. (Ayes 5. Noes 0.) (June 15). `amendment-introduction, amendment-passage, committee-passage, referral-committee`
- **2022-06-16** Read second time and amended. Re-referred to Com. on APPR. `amendment-passage, reading-1, reading-2, referral-committee`
- **2022-06-27** In committee: Referred to suspense file. `referral-committee`
- **2022-08-11** From committee: Do pass. (Ayes 7. Noes 0.) (August 11). `committee-passage, committee-passage-favorable`
- **2022-08-11** Read second time. Ordered to third reading. `reading-1, reading-2`
- **2022-08-22** Ordered to special consent calendar.
- **2022-08-23** Read third time. Passed. Ordered to the Assembly. (Ayes 40. Noes 0. Page 4983.). `passage, reading-1, reading-3`
- **2022-08-23** In Assembly. Concurrence in Senate amendments pending. May be considered on or after August 25 pursuant to Assembly Rule 77.
- **2022-08-24** Assembly Rule 77(a) suspended.
- **2022-08-24** Senate amendments concurred in. To Engrossing and Enrolling. (Ayes 76. Noes 0.). `amendment-passage, committee-passage-favorable`
- **2022-08-31** Enrolled and presented to the Governor at 9:30 p.m.
- **2022-09-30** Approved by the Governor. `executive-signature`
- **2022-09-30** Chaptered by Secretary of State - Chapter 976, Statutes of 2022. `became-law`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/cf81c488-65e0-405d-bb16-d880286adb78`. Confidence: reported (aggregated from official California legislature records).