California 2021-2022 Regular Session Status: Passed Assembly 8 D cosponsors

AB 2589 — Earned Income Tax Credit: one-time child tax credit payment.

Last action — In committee: Set, first hearing. Hearing canceled at the request of author.

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  1. ✓
    Introduced
  2. ✓
    In Committee
  3. 3
    Passed Assembly
  4. 4
    Passed Senate
  5. 5
    To Executive
  6. 6
    Enacted

This bill died with 2021-2022 Regular Session. It reached “Passed Assembly” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.

This bill is no longer active — its legislative session has ended, so there is no live prognosis. It would have to be reintroduced in the current session to move again.

Summary

(1) The Personal Income Tax Law, beginning on or after January 1, 2015, in modified conformity with federal income tax laws, allows an earned income tax credit against personal income tax and a payment from the Tax Relief and Refund Account for an allowable credit in excess of tax liability to an eligible individual that is equal to that portion of the earned income tax credit allowed by federal law as determined by the earned income tax credit adjustment factor, as specified. The law provides that the amount of the credit is calculated as a percentage of the eligible individual's earned income and is phased out above a specified amount as income increases and provides alternative calculation factors under specified circumstances. The law requires, for taxable years beginning on or after January 1, 2019, specified earned income amounts, phaseout amounts, and the amount of disqualified income that would disallow this credit to be recomputed annually in the same manner as the recomputation of income tax brackets, as prescribed. This bill, upon appropriation, for each taxable year beginning on or after January 1, 2022, would revise the alternative calculation factors and phaseout amounts and remove the earned income threshold at which the phaseout ends, thereby increasing the amount of eligible taxpayers. (2) The Personal Income Tax Law allows a young child tax credit against the taxes imposed under that law and a payment from the Tax Relief and Refund Account for an allowable credit in excess of tax liability to a qualified taxpayer in a specified amount multiplied by the earned income tax credit adjustment factor, as provided. Existing law defines "qualified taxpayer" for this purpose to include an eligible individual who has a qualifying child, as defined, and is allowed an earned income tax credit, as specified. That law limits the definition of "qualifying child" for this purpose to a child younger than 6 years of age. This bill, for taxable years for which an appropriation is made by the Legislature, would increase the amount of the young child tax credit, would allow a young child tax credit to a qualified taxpayer for each qualifying child, would expand the definition of "qualifying child," as specified, and would expand the definition of "qualified taxpayer," as specified.

Bill Text

Action History

  1. In committee: Set, first hearing. Hearing canceled at the request of author.

  2. Referred to Com. on GOV. & F.

  3. In Senate. Read first time. To Com. on RLS. for assignment.

  4. Read third time. Passed. Ordered to the Senate. (Ayes 71. Noes 0.)

  5. Read second time. Ordered to third reading.

  6. Read second time and amended. Ordered returned to second reading.

  7. From committee: Amend, and do pass as amended. (Ayes 13. Noes 0.) (May 19).

  8. In committee: Set, first hearing. Referred to suspense file.

  9. From committee: Do pass and re-refer to Com. on APPR. (Ayes 10. Noes 0.) (April 25). Re-referred to Com. on APPR.

  10. In committee: Hearing for testimony only.

  11. Re-referred to Com. on REV. & TAX.

  12. From committee chair, with author's amendments: Amend, and re-refer to Com. on REV. & TAX. Read second time and amended.

  13. In committee: Set, first hearing. Hearing canceled at the request of author.

  14. In committee: Hearing postponed by committee.

  15. Referred to Com. on REV. & TAX.

  16. From printer. May be heard in committee March 21.

  17. Introduced. To print.

Sponsors

Sponsorship breakdown

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1 sponsors · 11 co-sponsors · 110 not signed on

Sponsors (1)

  • Santiago

Co-sponsors (11)

Not signed on (110)

110 members have not signed on to this bill.

Show all 110 →

"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Votes

AB 2589 Santiago Assembly Third Reading

Passed 71 Yea · 0 Nay · 7 Other
Party YeaNayPresentNot Voting
Democratic 28002
Unaffiliated 37002
Republican 6003
Total 71007
% of votes cast 91%0%0%9%
How each member voted (78)
Member Party Vote
Bloom — Yea
Friedman — Yea
Gray — Yea
Smith — Yea
Cunningham — Yea
Cooper — Yea
Voepel — Not Voting
Kiley — Not Voting
Cooley — Yea
Mathis — Yea
Bigelow — Yea
Rendon — Yea
Mullin — Yea
Holden — Yea
Villapudua — Yea
Salas — Yea
Jones-Sawyer — Yea
Santiago — Yea
Maienschein — Yea
Rodriguez — Yea
Quirk — Yea
Wood — Yea
Mayes — Yea
Nazarian — Yea
Ting — Yea
Low — Yea
Levine — Yea
O'Donnell — Yea
Waldron — Yea
Daly — Yea
McCarty — Yea
Medina — Yea
Cristina Garcia — Yea
Eduardo Garcia — Yea
Jim Patterson — Yea
Luz Rivas — Yea
Mark Stone — Yea
Vince Fong — Yea
Wendy Carrillo — Yea
Aguiar-Curry, Cecilia M. Democratic Yea
Arambula, Joaquin Democratic Yea
Bauer-Kahan, Rebecca Democratic Not Voting
Bennett, Steve Democratic Yea
Berman, Marc Democratic Not Voting
Boerner, Tasha Democratic Yea
Bonta, Mia Democratic Yea
Bryan, Isaac G. Democratic Yea
Calderon, Lisa Democratic Yea
Cervantes, Sabrina Democratic Yea
Fong, Mike Democratic Yea
Gabriel, Jesse Democratic Yea
Gipson, Mike A. Democratic Yea
Grayson, Timothy S. Democratic Yea
Haney, Matt Democratic Yea
Irwin, Jacqui Democratic Yea
Kalra, Ash Democratic Yea
Lee, Alex Democratic Yea
Muratsuchi, Al Democratic Yea
Nguyen, Stephanie Democratic Yea
Petrie-Norris, Cottie Democratic Yea
Quirk-Silva, Sharon Democratic Yea
Ramos, James C. Democratic Yea
Reyes, Eloise Gómez Democratic Yea
Rivas, Robert Democratic Yea
Rubio, Blanca E. Democratic Yea
Ward, Christopher M. Democratic Yea
Weber Pierson, M.D., Akilah Democratic Yea
Wicks, Buffy Democratic Yea
Wilson, Lori D. Democratic Yea
Chen, Phillip Republican Not Voting
Choi, Steven S. Republican Not Voting
Dahle, Megan Republican Yea
Davies, Laurie Republican Yea
Flora, Heath Republican Yea
Gallagher, James Republican Yea
Lackey, Tom Republican Yea
Seyarto, Kelly Republican Not Voting
Valladares, Suzette Martinez Republican Yea

Official roll call →

Do pass as amended.

Passed 13 Yea · 0 Nay · 3 Other
Party YeaNayPresentNot Voting
Unaffiliated 5002
Democratic 7000
Republican 1001
Total 13003
% of votes cast 81%0%0%19%
How each member voted (16)
Member Party Vote
Levine — Yea
Holden — Yea
Quirk — Yea
Bigelow — Not Voting
Eduardo Garcia — Yea
Vince Fong — Not Voting
Wendy Carrillo — Yea
Bryan, Isaac G. Democratic Yea
Calderon, Lisa Democratic Yea
Fong, Mike Democratic Yea
Gabriel, Jesse Democratic Yea
Rivas, Robert Democratic Yea
Weber Pierson, M.D., Akilah Democratic Yea
Wilson, Lori D. Democratic Yea
Dahle, Megan Republican Not Voting
Davies, Laurie Republican Yea

Official roll call →

Do pass and be re-referred to the Committee on [Appropriations]

Passed 10 Yea · 0 Nay · 1 Other
Party YeaNayPresentNot Voting
Democratic 5000
Unaffiliated 5000
Republican 0001
Total 10001
% of votes cast 91%0%0%9%
How each member voted (11)
Member Party Vote
Quirk — Yea
Mayes — Yea
Levine — Yea
Gray — Yea
Santiago — Yea
Calderon, Lisa Democratic Yea
Grayson, Timothy S. Democratic Yea
Irwin, Jacqui Democratic Yea
Nguyen, Stephanie Democratic Yea
Petrie-Norris, Cottie Democratic Yea
Seyarto, Kelly Republican Not Voting

Official roll call →

Subjects

taxation finance
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Frequently asked questions

What does AB 2589 do?
(1) The Personal Income Tax Law, beginning on or after January 1, 2015, in modified conformity with federal income tax laws, allows an earned income tax credit against personal income tax and a payment from the Tax Relief and Refund Account for an allowable credit in excess of tax liability to an eligible individual that is equal to that portion of the earned income tax credit allowed by federal law as determined by the earned income tax credit adjustment factor, as specified. The law provides that the amount of the credit is calculated as a percentage of the eligible individual's earned income and is phased out above a specified amount as income increases and provides alternative calculation factors under specified circumstances. The law requires, for taxable years beginning on or after January 1, 2019, specified earned income amounts, phaseout amounts, and the amount of disqualified income that would disallow this credit to be recomputed annually in the same manner as the recomputation of income tax brackets, as prescribed. This bill, upon appropriation, for each taxable year beginning on or after January 1, 2022, would revise the alternative calculation factors and phaseout amounts and remove the earned income threshold at which the phaseout ends, thereby increasing the amount of eligible taxpayers. (2) The Personal Income Tax Law allows a young child tax credit against the taxes imposed under that law and a payment from the Tax Relief and Refund Account for an allowable credit in excess of tax liability to a qualified taxpayer in a specified amount multiplied by the earned income tax credit adjustment factor, as provided. Existing law defines "qualified taxpayer" for this purpose to include an eligible individual who has a qualifying child, as defined, and is allowed an earned income tax credit, as specified. That law limits the definition of "qualifying child" for this purpose to a child younger than 6 years of age. This bill, for taxable years for which an appropriation is made by the Legislature, would increase the amount of the young child tax credit, would allow a young child tax credit to a qualified taxpayer for each qualifying child, would expand the definition of "qualifying child," as specified, and would expand the definition of "qualified taxpayer," as specified.
Who sponsors AB 2589?
AB 2589 is sponsored by Garcia, Robert (Democratic), Mark Stone, Santiago, Bryan, Isaac G. (Democratic), Cervantes, Sabrina (Democratic), Gipson, Mike A. (Democratic), Low, Rubio, Blanca E. (Democratic), Salas, Wiener, Scott D. (Democratic), and Fong, Mike (Democratic).
What is the current status of AB 2589?
This bill died with 2021-2022 Regular Session. It reached “Passed Assembly” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.
Where can I track AB 2589?
Track AB 2589 free on One Click Politics — get push/email alerts when it moves.

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