California 2019-2020 Regular Session Status: In Committee 1 D cosponsors

AB 1682 — Personal income taxes: caregiver tax credit.

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

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  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This bill is no longer active — its legislative session has ended, so there is no live prognosis.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 the taxes imposed by that law, including 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. Existing law requires any bill authorizing a new tax credit to contain, among other things, specific goals, purposes, and objectives that the tax credit will achieve, detailed performance indicators, and data collection requirements. This bill for taxable years beginning on or after January 1, 2019, and before January 1, 2024, would allow to an eligible caregiver, defined to mean an individual eligible to claim an earned income tax credit but who is not required to have earned income and who may claim this credit using a taxpayer identification number or a social security number, who provides uncompensated care for a qualified dependent, as defined, a credit amount of no less than $1,200, as provided. The bill would limit the allowance of this credit to those taxable years in which the earned income tax credit is operative and when the earned income tax credit adjustment factor for a taxable year is not 0%. The bill would additionally require, for taxable years beginning on or after January 1, 2019, and before January 1, 2024, for a taxpayer with an allowable credit in excess of tax liability, a payment from the Tax Relief and Refund Account, a continuously appropriated account, to the taxpayer equal to the amount of the allowable credit that is in excess of tax liability, as provided. By authorizing additional payments from this account, this bill would make an appropriation. The bill also would include additional information required for any bill authorizing a new income tax credit.

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

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

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

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

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

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

  9. Read first time.

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

  11. Introduced. To print.

Sponsors

Sponsorship breakdown

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

Sponsors (1)

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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Subjects

taxation labor
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Frequently asked questions

What does AB 1682 do?
The Personal Income Tax Law allows various credits against the taxes imposed by that law, including 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. Existing law requires any bill authorizing a new tax credit to contain, among other things, specific goals, purposes, and objectives that the tax credit will achieve, detailed performance indicators, and data collection requirements. This bill for taxable years beginning on or after January 1, 2019, and before January 1, 2024, would allow to an eligible caregiver, defined to mean an individual eligible to claim an earned income tax credit but who is not required to have earned income and who may claim this credit using a taxpayer identification number or a social security number, who provides uncompensated care for a qualified dependent, as defined, a credit amount of no less than $1,200, as provided. The bill would limit the allowance of this credit to those taxable years in which the earned income tax credit is operative and when the earned income tax credit adjustment factor for a taxable year is not 0%. The bill would additionally require, for taxable years beginning on or after January 1, 2019, and before January 1, 2024, for a taxpayer with an allowable credit in excess of tax liability, a payment from the Tax Relief and Refund Account, a continuously appropriated account, to the taxpayer equal to the amount of the allowable credit that is in excess of tax liability, as provided. By authorizing additional payments from this account, this bill would make an appropriation. The bill also would include additional information required for any bill authorizing a new income tax credit.
Who sponsors AB 1682?
AB 1682 is sponsored by Wicks, Buffy (Democratic).
What is the current status of AB 1682?
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 1682?
Track AB 1682 free on One Click Politics — get push/email alerts when it moves.

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