AB 757

This bill creates a refundable individual income tax credit for costs incurred by

an individual for an instructional program that results in the individual becoming

a certified nursing assistant. Under the bill, the maximum credit that a claimant

may claim is $1,500, and an individual may claim the credit only once. The bill

prohibits an individual from claiming the credit unless he or she has worked as a

CNA for at least 12 consecutive months on a full-time basis. Because the credit is

refundable, if the amount of the claim for which a claimant is eligible exceeds the

claimant's tax liability, the difference will be paid to the claimant by check.