California 2019-2020 Regular Session Status: Passed Senate

SB 124 — Personal income taxes: earned income tax credit: young child tax credit: federal individual taxpayer identification number.

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

Track this bill free

No card. One bill, free forever — alerts when it moves.

  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This bill is no longer active — its legislative session has ended, so there is no live prognosis.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, a continuously appropriated fund, 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, in conformity with federal income tax laws, disallows the credit to an eligible individual with a qualifying child if the individual does not include on the tax return the social security numbers of that individual, the individual's spouse if married, and any qualifying child of the individual. Existing law, for purposes of this disallowance and in conformity with federal income tax laws, excludes specified social security numbers, including those issued to individuals who are applicants for or recipients of benefits under any program financed in whole or in part from federal funds. 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 an amount equal to $1,176 multiplied by the earned income tax credit adjustment factor, not to exceed $1,000 per taxable year, 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. That law, for purposes of that refundable young child tax credit, defines a qualified taxpayer to mean an eligible individual who has been allowed an earned income tax credit and has at least one qualifying child younger than 6 years old, as specified. 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 taxable years beginning on or after January 1, 2020, would remove the exclusion of the above-described social security numbers, and would additionally allow 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. By expanding the allowance of the earned income tax credit to additional eligible individuals, this bill would also expand the allowance of the refundable young child tax credit to additional qualified taxpayers. By authorizing payments to additional taxpayers from the continuously appropriated Tax Relief and Refund Account for amounts of earned income tax credits and young child tax credits in excess of personal income tax liabilities, this 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. From committee with author's amendments. Read second time and amended. Re-referred to Com. on BUDGET.

  2. Referred to Com. on BUDGET.

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

  4. Read third time. Passed. (Ayes 27. Noes 9. Page 678.) Ordered to the Assembly.

  5. Read second time. Ordered to third reading.

  6. Ordered to second reading.

  7. Withdrawn from committee. (Ayes 28. Noes 10. Page 582.)

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

  9. From printer. May be acted upon on or after February 10.

  10. Introduced. Read first time. To Com. on RLS. for assignment. To print.

Sponsors

  • Committee on Budget and Fiscal Review · Primary

Sponsorship breakdown

Export CSV (upgrade) →

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 SB124 B. & F.R.

Passed 27 Yea · 9 Nay · 2 Other
Party YeaNayPresentNot Voting
Unaffiliated 19701
Democratic 8001
Republican 0200
Total 27902
% of votes cast 71%24%0%5%
How each member voted (38)
Member Party Vote
Rubio — Yea
Monning — Yea
Wieckowski — Yea
Mitchell — Yea
Bradford — Yea
Beall — Yea
Atkins — Yea
Hill — Yea
Roth — Yea
Hueso — Yea
Leyva — Yea
Dodd — Yea
Skinner — Yea
Allen — Yea
Galgiani — Yea
Hertzberg — Yea
Portantino — Yea
Glazer — Yea
Pan — Yea
Moorlach — Nay
Bates — Nay
Morrell — Nay
Nielsen — Nay
Wilk — Nay
Chang — Nay
Borgeas — Not Voting
Mark Stone — Nay
Archuleta, Bob Democratic Yea
Caballero, Anna M. Democratic Yea
Durazo, Maria Elena Democratic Yea
Hurtado, Melissa Democratic Yea
Jackson, Corey A. Democratic Not Voting
McGuire, Mike Democratic Yea
Stern, Henry I. Democratic Yea
Umberg, Thomas J. Democratic Yea
Wiener, Scott D. Democratic Yea
Grove, Shannon Republican Nay
Jones, Brian W. Republican Nay

Official roll call →

Subjects

public-safety taxation finance
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 124 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, a continuously appropriated fund, 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, in conformity with federal income tax laws, disallows the credit to an eligible individual with a qualifying child if the individual does not include on the tax return the social security numbers of that individual, the individual's spouse if married, and any qualifying child of the individual. Existing law, for purposes of this disallowance and in conformity with federal income tax laws, excludes specified social security numbers, including those issued to individuals who are applicants for or recipients of benefits under any program financed in whole or in part from federal funds. 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 an amount equal to $1,176 multiplied by the earned income tax credit adjustment factor, not to exceed $1,000 per taxable year, 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. That law, for purposes of that refundable young child tax credit, defines a qualified taxpayer to mean an eligible individual who has been allowed an earned income tax credit and has at least one qualifying child younger than 6 years old, as specified. 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 taxable years beginning on or after January 1, 2020, would remove the exclusion of the above-described social security numbers, and would additionally allow 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. By expanding the allowance of the earned income tax credit to additional eligible individuals, this bill would also expand the allowance of the refundable young child tax credit to additional qualified taxpayers. By authorizing payments to additional taxpayers from the continuously appropriated Tax Relief and Refund Account for amounts of earned income tax credits and young child tax credits in excess of personal income tax liabilities, this 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 124?
SB 124 is sponsored by Committee on Budget and Fiscal Review.
What is the current status of SB 124?
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 124?
Track SB 124 free on One Click Politics — get push/email alerts when it moves.

Make your voice heard on SB 124

Find the representatives who decide this bill and tell them where you stand — for yourself, or mobilize your whole list in one click with One Click Politics advocacy software.

Find my representatives → Run a campaign

Stay ahead of SB 124

Last checked for changes 3 months ago · updated continuously

One Click Politics tracks every bill in Congress and all 50 states.

Track this bill →