California 2019-2020 Regular Session Status: In Committee

AB 24 — Personal income taxes: Targeted Child Tax Credit.

Last action — From committee: Filed with the Chief Clerk pursuant to Joint Rule 56.

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

This bill died with 2019-2020 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This bill is no longer active — its legislative session has ended, so there is no live prognosis.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 taxes imposed by that law. This bill, under the Personal Income Tax Law, for taxable years beginning on or after January 1, 2019, and before January 1, 2024, would allow a qualified taxpayer, as defined, a Targeted Child Tax Credit (TCTC) , in an amount equal to the difference between the qualified taxpayer's net resources, as defined, and a specified percentage of the poverty threshold, as provided, using the California Poverty Measure, as defined. The bill would require the credit amount in excess of the qualified taxpayer's liability to be paid to the taxpayer upon appropriation by the Legislature, as provided. The bill would require state departments and agencies that serve those who qualify for the TCTC to provide the Franchise Tax Board with information, in the form and manner as requested by the Franchise Tax Board, to assist the Franchise Tax Board in determining the qualified taxpayer's gross resources, as defined, and would authorize the Franchise Tax Board, with the assistance of those state departments and agencies, to develop estimates of adjustments to resources, as defined, and specified income and in-kind benefits used to determine gross resources. The bill would make findings and declarations in this regard. This bill would take effect immediately as a tax levy.

Bill Text

Action History

  1. From committee: Filed with the Chief Clerk pursuant to Joint Rule 56.

  2. Died pursuant to Art. IV, Sec. 10(c) of the Constitution.

  3. In committee: Hearing postponed by committee.

  4. Joint Rule 62(a), file notice suspended. (Page 1760.)

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

  6. Joint Rule 62(a), file notice suspended. (Page 1609.)

  7. From committee: Do pass and re-refer to Com. on APPR. (Ayes 9. Noes 1.) (May 6). Re-referred to Com. on APPR.

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

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

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

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

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

  16. From printer. May be heard in committee January 3.

  17. Read first time. To print.

Sponsors

  • Burke · Primary

Sponsorship breakdown

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1 sponsors · 0 co-sponsors · 121 not signed on

Sponsors (1)

  • Burke

Co-sponsors (0)

None.

Not signed on (121)

121 members have not signed on to this bill.

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"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.

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Votes

Subjects

taxation
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Frequently asked questions

What does AB 24 do?
The Personal Income Tax Law allows various credits against taxes imposed by that law. This bill, under the Personal Income Tax Law, for taxable years beginning on or after January 1, 2019, and before January 1, 2024, would allow a qualified taxpayer, as defined, a Targeted Child Tax Credit (TCTC) , in an amount equal to the difference between the qualified taxpayer's net resources, as defined, and a specified percentage of the poverty threshold, as provided, using the California Poverty Measure, as defined. The bill would require the credit amount in excess of the qualified taxpayer's liability to be paid to the taxpayer upon appropriation by the Legislature, as provided. The bill would require state departments and agencies that serve those who qualify for the TCTC to provide the Franchise Tax Board with information, in the form and manner as requested by the Franchise Tax Board, to assist the Franchise Tax Board in determining the qualified taxpayer's gross resources, as defined, and would authorize the Franchise Tax Board, with the assistance of those state departments and agencies, to develop estimates of adjustments to resources, as defined, and specified income and in-kind benefits used to determine gross resources. The bill would make findings and declarations in this regard. This bill would take effect immediately as a tax levy.
Who sponsors AB 24?
AB 24 is sponsored by Burke.
What is the current status of AB 24?
This bill died with 2019-2020 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 24?
Track AB 24 free on One Click Politics — get push/email alerts when it moves.

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