California 2019-2020 Regular Session Status: Passed Assembly 3 D cosponsors

AB 1593 — Personal income taxes: earned income credit.

Last action — From committee chair, with author's amendments: Amend, and re-refer to committee. Read second time, amended, and re-referred to Com. on GOV. & F.

  1. ✓
    Introduced
  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 “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This bill is no longer active — its legislative session has ended, so there is no live prognosis.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

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. Existing law limits the collection and use of taxpayer information and provides that any unauthorized use or inspection of this information is punishable as a misdemeanor. 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, and requires amounts of this credit in excess of the qualified taxpayer's tax liability to be paid to the qualified taxpayer from the Tax Relief and Refund Account, a continuously appropriated fund. Existing law specifies that the earned income tax credit and young child tax credit are only operative for taxable years for which resources are authorized in the annual Budget Act for the Franchise Tax Board to oversee and audit returns associated with the earned income tax credit. This bill, for each taxable year beginning on or after January 1, 2019, and upon specified circumstances, including an appropriation by the Legislature for payments to taxpayers, would instead allow the taxpayer and the qualifying child to have a social security number or a federal individual taxpayer identification number in order to be eligible for the earned income tax credit, subject to specified requirements if a federal individual taxpayer number is used, including the provision of identifying documents to the Franchise Tax Board. The bill would provide that specified information and documents collected pursuant to this new requirement are subject to the limitation on the collection, use, and inspection described above and would prohibit the use of these documents as evidence of an individual's citizenship or immigration status, as provided. The bill would make a legislative finding and declaration that the retroactive application of the bill serves a public purpose and does not constitute a gift of public funds. By expanding the scope of a crime, this bill would impose a state-mandated local program. The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement. This bill would provide that no reimbursement is required by this act for a specified reason. 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.

Bill Text

Action History

  1. From committee chair, with author's amendments: Amend, and re-refer to committee. Read second time, amended, and re-referred to Com. on GOV. & F.

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

  3. From committee chair, with author's amendments: Amend, and re-refer to committee. Read second time, amended, and re-referred to Com. on GOV. & F.

  4. In committee: Hearing postponed by committee.

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

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

  7. Read third time. Passed. Ordered to the Senate. (Ayes 55. Noes 18. Page 1984.)

  8. Read second time. Ordered to third reading.

  9. From committee: Do pass. (Ayes 12. Noes 4.) (May 16).

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

  11. Re-referred to Com. on APPR.

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

  13. From committee: Do pass and re-refer to Com. on APPR. (Ayes 7. Noes 2.) (April 22). Re-referred to Com. on APPR.

  14. In committee: Hearing for testimony only.

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

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

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

  18. Read first time.

  19. From printer. May be heard in committee March 25.

  20. Introduced. To print.

Sponsors

Sponsorship breakdown

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1 sponsors · 3 co-sponsors · 118 not signed on · 8 voted No

Sponsors (1)

Co-sponsors (3)

Not signed on (118)

118 members have not signed on to this bill.

Show all 118 →

"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 1593 Reyes Assembly Third Reading

Passed 55 Yea · 18 Nay · 7 Other
Party YeaNayPresentNot Voting
Unaffiliated 361204
Democratic 19003
Republican 0600
Total 551807
% of votes cast 69%23%0%9%
How each member voted (80)
Member Party Vote
Salas — Yea
Frazier — Yea
Gonzalez — Yea
Chau — Yea
Gloria — Yea
Bloom — Yea
Rodriguez — Yea
Santiago — Yea
Chiu — Yea
Gray — Yea
Holden — Yea
Daly — Yea
Eggman — Yea
Maienschein — Yea
Jones-Sawyer — Yea
Quirk — Yea
Mullin — Yea
Friedman — Yea
Ting — Yea
Kamlager-Dove — Yea
Levine — Yea
Low — Yea
Nazarian — Yea
Burke — Yea
Cooper — Yea
Wood — Yea
Medina — Yea
Rendon — Yea
Chu — Yea
McCarty — Yea
O'Donnell — Yea
Weber — Yea
Fong — Nay
Voepel — Nay
Brough — Nay
Kiley — Nay
Mayes — Nay
Obernolte — Nay
Mathis — Nay
Bigelow — Nay
Melendez — Nay
Cunningham — Nay
Waldron — Nay
Smith — Not Voting
Cooley — Not Voting
Diep — Not Voting
Cristina Garcia — Yea
Eduardo Garcia — Not Voting
Jim Patterson — Nay
Luz Rivas — Yea
Mark Stone — Yea
Wendy Carrillo — Yea
Aguiar-Curry, Cecilia M. Democratic Yea
Arambula, Joaquin Democratic Yea
Bauer-Kahan, Rebecca Democratic Yea
Berman, Marc Democratic Yea
Boerner, Tasha Democratic Not Voting
Bonta, Mia Democratic Yea
Calderon, Lisa Democratic Yea
Cervantes, Sabrina Democratic Yea
Gabriel, Jesse Democratic Yea
Gipson, Mike A. Democratic Yea
Grayson, Timothy S. Democratic Yea
Irwin, Jacqui Democratic Yea
Kalra, Ash Democratic Yea
Limón, Monique Democratic Yea
Muratsuchi, Al Democratic Yea
Petrie-Norris, Cottie Democratic Not Voting
Quirk-Silva, Sharon Democratic Yea
Ramos, James C. Democratic Not Voting
Reyes, Eloise Gómez Democratic Yea
Rivas, Robert Democratic Yea
Rubio, Blanca E. Democratic Yea
Wicks, Buffy Democratic Yea
Chen, Phillip Republican Nay
Choi, Steven S. Republican Nay
Dahle, Megan Republican Nay
Flora, Heath Republican Nay
Gallagher, James Republican Nay
Lackey, Tom Republican Nay

Official roll call →

Do pass.

Passed 12 Yea · 4 Nay · 2 Other
Party YeaNayPresentNot Voting
Democratic 5101
Unaffiliated 7301
Total 12402
% of votes cast 67%22%0%11%
How each member voted (18)
Member Party Vote
Bloom — Yea
Maienschein — Yea
Eggman — Yea
Gonzalez — Yea
Quirk — Yea
Chau — Yea
Brough — Nay
Obernolte — Nay
Bigelow — Nay
Diep — Not Voting
Eduardo Garcia — Yea
Bonta, Mia Democratic Yea
Calderon, Lisa Democratic Yea
Carrillo, Juan Democratic Yea
Fong, Mike Democratic Nay
Gabriel, Jesse Democratic Yea
Petrie-Norris, Cottie Democratic Not Voting
Rivas, Robert Democratic Yea

Official roll call →

Subjects

taxation civil-rights labor
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Frequently asked questions

What does AB 1593 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. Existing law limits the collection and use of taxpayer information and provides that any unauthorized use or inspection of this information is punishable as a misdemeanor. 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, and requires amounts of this credit in excess of the qualified taxpayer's tax liability to be paid to the qualified taxpayer from the Tax Relief and Refund Account, a continuously appropriated fund. Existing law specifies that the earned income tax credit and young child tax credit are only operative for taxable years for which resources are authorized in the annual Budget Act for the Franchise Tax Board to oversee and audit returns associated with the earned income tax credit. This bill, for each taxable year beginning on or after January 1, 2019, and upon specified circumstances, including an appropriation by the Legislature for payments to taxpayers, would instead allow the taxpayer and the qualifying child to have a social security number or a federal individual taxpayer identification number in order to be eligible for the earned income tax credit, subject to specified requirements if a federal individual taxpayer number is used, including the provision of identifying documents to the Franchise Tax Board. The bill would provide that specified information and documents collected pursuant to this new requirement are subject to the limitation on the collection, use, and inspection described above and would prohibit the use of these documents as evidence of an individual's citizenship or immigration status, as provided. The bill would make a legislative finding and declaration that the retroactive application of the bill serves a public purpose and does not constitute a gift of public funds. By expanding the scope of a crime, this bill would impose a state-mandated local program. The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement. This bill would provide that no reimbursement is required by this act for a specified reason. 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.
Who sponsors AB 1593?
AB 1593 is sponsored by Reyes, Eloise Gómez (Democratic), Chiu, Gipson, Mike A. (Democratic), and Carrillo, Juan (Democratic).
What is the current status of AB 1593?
This bill died with 2019-2020 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 1593?
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