California 2019-2020 Regular Session Status: Passed Senate

SB 831 — Personal income taxes: federal individual taxpayer identification number: earned income tax credits: young child tax credit.

Last action — Ordered to third reading.

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

This bill died with 2019-2020 Regular Session. It reached “Passed Senate” 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This bill is no longer active — its legislative session has ended, so there is no live prognosis.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, 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. Existing law, for taxable years beginning on or after January 1, 2020, allows the earned income tax credit to an eligible individual who has, or whose spouse has, a qualifying child younger than 6 years old, as specified, if that individual includes on the tax return the federal individual taxpayer identification number of the eligible individual, eligible individual's spouse if married, and a qualifying child who is younger than 6 years old, as specified. The Personal Income Tax Law allows a refundable young child tax credit against the taxes imposed under that law, for each taxable year beginning on or after January 1, 2019, to a qualified taxpayer in specified amount multiplied by the earned income tax credit adjustment factor, as provided. This bill, for each taxable year beginning on or after January 1, 2020, would remove the above-described limitations on the use of a federal individual taxpayer identification number in order to be eligible for the earned income tax credit and the refundable young child tax credit, subject to specified requirements, including the provision of specified documents to the Franchise Tax Board. 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 and as a young child tax credit in excess of any tax liabilities. By authorizing additional payments from this account, the bill would make an appropriation. This bill would declare that it is to take effect immediately as a bill providing for appropriations related to the Budget Bill.

Bill Text

Action History

  1. Ordered to third reading.

  2. Withdrawn from committee.

  3. Assembly Rule 96 and 63 suspended. (Ayes 57. Noes 15. Page 5409.)

  4. From committee with author's amendments. Read second time and amended. Re-referred to Com. on BUDGET.

  5. Referred to Com. on BUDGET.

  6. In Assembly. Read first time. Held at Desk.

  7. Read third time. Passed. (Ayes 29. Noes 11. Page 3742.) Ordered to the Assembly.

  8. Read second time. Ordered to third reading.

  9. Ordered to second reading.

  10. Withdrawn from committee. (Ayes 28. Noes 10. Page 3366.)

  11. Referred to Com. on B. & F.R.

  12. Read first time.

  13. From printer. May be acted upon on or after February 12.

  14. Introduced. To Com. on RLS. for assignment. To print.

Sponsors

  • Committee on Budget and Fiscal Review · Primary

Sponsorship breakdown

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1 sponsors · 0 co-sponsors · 121 not signed on · 3 voted No

Sponsors (1)

  • Committee on Budget and Fiscal Review

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.

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

3rd Reading SB831 B. & F.R.

Passed 29 Yea · 11 Nay
Party YeaNayPresentNot Voting
Unaffiliated 19800
Democratic 10000
Republican 0300
Total 291100
% of votes cast 73%28%0%0%
How each member voted (40)
Member Party Vote
Leyva — Yea
Atkins — Yea
Skinner — Yea
Allen — Yea
Dodd — Yea
Hertzberg — Yea
Glazer — Yea
Roth — Yea
Rubio — Yea
Hill — Yea
Mitchell — Yea
Pan — Yea
Beall — Yea
Wieckowski — Yea
Monning — Yea
Galgiani — Yea
Portantino — Yea
Bradford — Yea
Hueso — Yea
Morrell — Nay
Chang — Nay
Nielsen — Nay
Wilk — Nay
Moorlach — Nay
Bates — Nay
Melendez — Nay
Borgeas — Nay
Archuleta, Bob Democratic Yea
Caballero, Anna M. Democratic Yea
Durazo, Maria Elena Democratic Yea
Gonzalez, Lena A. Democratic Yea
Hurtado, Melissa Democratic Yea
Jackson, Corey A. Democratic Yea
McGuire, Mike Democratic Yea
Stern, Henry I. Democratic Yea
Umberg, Thomas J. Democratic Yea
Wiener, Scott D. Democratic Yea
Dahle, Megan Republican Nay
Grove, Shannon Republican Nay
Jones, Brian W. Republican Nay

Official roll call →

Subjects

taxation
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

What does SB 831 do?
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. Existing law, for taxable years beginning on or after January 1, 2020, allows the earned income tax credit to an eligible individual who has, or whose spouse has, a qualifying child younger than 6 years old, as specified, if that individual includes on the tax return the federal individual taxpayer identification number of the eligible individual, eligible individual's spouse if married, and a qualifying child who is younger than 6 years old, as specified. The Personal Income Tax Law allows a refundable young child tax credit against the taxes imposed under that law, for each taxable year beginning on or after January 1, 2019, to a qualified taxpayer in specified amount multiplied by the earned income tax credit adjustment factor, as provided. This bill, for each taxable year beginning on or after January 1, 2020, would remove the above-described limitations on the use of a federal individual taxpayer identification number in order to be eligible for the earned income tax credit and the refundable young child tax credit, subject to specified requirements, including the provision of specified documents to the Franchise Tax Board. 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 and as a young child tax credit in excess of any tax liabilities. By authorizing additional payments from this account, the bill would make an appropriation. This bill would declare that it is to take effect immediately as a bill providing for appropriations related to the Budget Bill.
Who sponsors SB 831?
SB 831 is sponsored by Committee on Budget and Fiscal Review.
What is the current status of SB 831?
This bill died with 2019-2020 Regular Session. It reached “Passed Senate” 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 SB 831?
Track SB 831 free on One Click Politics — get push/email alerts when it moves.

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