Personal income tax: earned income tax credit.
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AB 2387 — Personal income tax: earned income tax credit.
Last action — In committee: Set, second hearing. Hearing canceled at the request of author.
No card. One bill, free forever — alerts when it moves.
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✓Introduced
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2In Committee
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3Passed Assembly
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4Passed Senate
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5To Executive
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6Enacted
This bill died with 2017-2018 Regular Session. It reached “In Committee” 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This bill is no longer active — its legislative session has ended, so there is no live prognosis.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
The Personal Income Tax Law allows various credits against the taxes imposed by that law, including certain credits that are allowed in modified conformity to credits allowed by federal income tax laws. Federal income tax laws allow a refundable earned income tax credit for certain low-income individuals who have earned income from wages, salaries, tips, and other employee compensation plus net earnings from self-employment and who meet certain other requirements. The Personal Income Tax Law, for taxable years 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 Personal Income Tax Law, in modified conformity with federal income tax laws, allows the earned income tax credit to eligible individuals, defined as any individual who has a qualifying child for the taxable year or any other individual who does not have a qualifying child for the taxable year if specified factors are met, including that the individual has attained 25 years of age but has not attained 65 years of age. This bill, for taxable years beginning on or after January 1, 2019, would instead allow the earned income tax credit to eligible individuals who do not have a qualifying child for the taxable year and have attained 18 years of age but not attained 65 years of age. Existing law establishes the continuously appropriated Tax Relief and Refund Account and provides that payments required to be made to taxpayers or other persons from the Personal Income Tax Fund are to be paid from that account, including any amount to be paid as an earned income tax credit in excess of any tax liabilities. By authorizing new payments from that account for additional amounts in excess of personal income tax liabilities, this bill would make an appropriation.
Bill Text
What changed in the latest version
1 added · 1 removed1 line(s) added, 1 removed.
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- Introduced 02/14/18 - Introduced Current pdf February 14, 2018
- AB2387 View text html
Action History
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In committee: Set, second hearing. Hearing canceled at the request of author.
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In committee: Set, first hearing. Hearing canceled at the request of author.
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Referred to Com. on REV. & TAX.
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From printer. May be heard in committee March 17.
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Read first time. To print.
Sponsors
- Eloise Gómez Reyes · Primary
Sponsorship breakdown
Export CSV (upgrade) →1 sponsors · 0 co-sponsors · 121 not signed on
Sponsors (1)
- Reyes, Eloise Gómez Democratic
Co-sponsors (0)
None.
Not signed on (121)
121 members have not signed on to this bill.
Show all 121 →"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.
Subjects
Frequently asked questions
- What does AB 2387 do?
- The Personal Income Tax Law allows various credits against the taxes imposed by that law, including certain credits that are allowed in modified conformity to credits allowed by federal income tax laws. Federal income tax laws allow a refundable earned income tax credit for certain low-income individuals who have earned income from wages, salaries, tips, and other employee compensation plus net earnings from self-employment and who meet certain other requirements. The Personal Income Tax Law, for taxable years 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 Personal Income Tax Law, in modified conformity with federal income tax laws, allows the earned income tax credit to eligible individuals, defined as any individual who has a qualifying child for the taxable year or any other individual who does not have a qualifying child for the taxable year if specified factors are met, including that the individual has attained 25 years of age but has not attained 65 years of age. This bill, for taxable years beginning on or after January 1, 2019, would instead allow the earned income tax credit to eligible individuals who do not have a qualifying child for the taxable year and have attained 18 years of age but not attained 65 years of age. Existing law establishes the continuously appropriated Tax Relief and Refund Account and provides that payments required to be made to taxpayers or other persons from the Personal Income Tax Fund are to be paid from that account, including any amount to be paid as an earned income tax credit in excess of any tax liabilities. By authorizing new payments from that account for additional amounts in excess of personal income tax liabilities, this bill would make an appropriation.
- Who sponsors AB 2387?
- AB 2387 is sponsored by Reyes, Eloise Gómez (Democratic).
- What is the current status of AB 2387?
- This bill died with 2017-2018 Regular Session. It reached “In Committee” 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 2387?
- Track AB 2387 free on One Click Politics — get push/email alerts when it moves.
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