California 2019-2020 Regular Session Status: Enacted

AB 93 — Personal income taxes: earned income tax credit: young child tax credit: federal individual taxpayer identification number.

Last action — Chaptered by Secretary of State - Chapter 19, Statutes of 2020.

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

This bill has been enacted into law. Introduced December 03, 2018. Enacted.

Prognosis

Likely to advance 70% · moderate confidence

Where this bill stands today.

Odds of enactment

High

How often bills like it became law.

  • Enacted

    Current position in the legislative process.

  • 1 sponsor

    1 primary, 0 co-sponsors signed on.

  • Cleared a recorded vote

    Passed 5 recorded votes so far.

Prognosis reads this bill's own signals — stage, sponsorship breadth, committee status, recorded votes and cross-state momentum. Odds come from a model trained on which bills have become law.

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. Chaptered by Secretary of State - Chapter 19, Statutes of 2020.

  2. Approved by the Governor.

  3. Enrolled and presented to the Governor at 6:30 p.m.

  4. Senate amendments concurred in. To Engrossing and Enrolling. (Ayes 58. Noes 16. Page 4963.).

  5. Assembly Rule 77 suspended. (Ayes 58. Noes 16. Page 4954.)

  6. In Assembly. Concurrence in Senate amendments pending. May be considered on or after June 27 pursuant to Assembly Rule 77.

  7. Read third time. Passed. Ordered to the Assembly. (Ayes 29. Noes 10. Page 3855.).

  8. Read second time. Ordered to third reading.

  9. From committee: Do pass. (Ayes 13. Noes 5.) (June 24).

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

  11. Re-referred to Com. on B. & F.R.

  12. Read second time. Ordered to third reading.

  13. From committee: Do pass. (Ayes 16. Noes 0.) (June 12).

  14. In committee: Hearing postponed by committee.

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

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

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

  18. Read third time. Passed. Ordered to the Senate. (Ayes 54. Noes 13. Page 1174.)

  19. Read second time. Ordered to third reading.

  20. Ordered to second reading.

  21. Withdrawn from committee.

  22. Assembly Rule 96 suspended. (Ayes 53. Noes 15. Page 1032.)

  23. Referred to Com. on BUDGET.

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

  25. Read first time. To print.

Sponsors

  • Committee on Budget · Primary

Sponsorship breakdown

Export CSV (upgrade) →

1 sponsors · 0 co-sponsors · 121 not signed on · 10 voted No

Sponsors (1)

  • Committee on Budget

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

AB 93 BUDGET Concurrence in Senate Amendments By TING

Passed 58 Yea · 16 Nay · 5 Other
Party YeaNayPresentNot Voting
Democratic 21001
Unaffiliated 371103
Republican 0501
Total 581605
% of votes cast 73%20%0%6%
How each member voted (79)
Member Party Vote
Holden — Yea
Maienschein — Yea
Friedman — Yea
Cooper — Yea
Smith — Yea
Weber — Yea
Nazarian — Yea
Rendon — Yea
Rodriguez — Yea
Quirk — Yea
McCarty — Yea
Low — Yea
Bloom — Yea
Daly — Yea
Burke — Yea
Cooley — Yea
Gloria — Yea
Mullin — Yea
Salas — Yea
Levine — Yea
Eggman — Yea
Medina — Yea
Wood — Yea
Kamlager — Yea
O'Donnell — Yea
Chiu — Yea
Chu — Yea
Jones-Sawyer — Yea
Ting — Yea
Gray — Yea
Chau — Yea
Santiago — Yea
Fong — Nay
Cunningham — Nay
Obernolte — Nay
Voepel — Nay
Waldron — Nay
Kiley — Nay
Mathis — Nay
Brough — Nay
Mayes — Nay
Bigelow — Nay
Frazier — Not Voting
Gonzalez — Not Voting
Diep — Not Voting
Cristina Garcia — Yea
Eduardo Garcia — Yea
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 Yea
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 Yea
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 Not Voting
Choi, Steven S. Republican Nay
Dahle, Megan Republican Nay
Flora, Heath Republican Nay
Gallagher, James Republican Nay
Lackey, Tom Republican Nay

Official roll call →

3rd Reading AB93 BUDGET

Passed 29 Yea · 10 Nay · 1 Other
Party YeaNayPresentNot Voting
Unaffiliated 19701
Democratic 10000
Republican 0300
Total 291001
% of votes cast 73%25%0%3%
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
Nielsen — Nay
Wilk — Nay
Moorlach — Nay
Bates — Nay
Melendez — Nay
Borgeas — Nay
Chang — Not Voting
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 →

Do pass

Passed 13 Yea · 5 Nay
Party YeaNayPresentNot Voting
Unaffiliated 8400
Democratic 5000
Republican 0100
Total 13500
% of votes cast 72%28%0%0%
How each member voted (18)
Member Party Vote
Beall — Yea
Leyva — Yea
Wieckowski — Yea
Monning — Yea
Skinner — Yea
Mitchell — Yea
Roth — Yea
Pan — Yea
Morrell — Nay
Nielsen — Nay
Moorlach — Nay
Melendez — Nay
Caballero, Anna M. Democratic Yea
Durazo, Maria Elena Democratic Yea
Hurtado, Melissa Democratic Yea
McGuire, Mike Democratic Yea
Stern, Henry I. Democratic Yea
Dahle, Megan Republican Nay

Official roll call →

Do pass

Passed 16 Yea · 0 Nay · 2 Other
Party YeaNayPresentNot Voting
Republican 1000
Unaffiliated 11001
Democratic 4001
Total 16002
% of votes cast 89%0%0%11%
How each member voted (18)
Member Party Vote
Moorlach — Yea
Skinner — Yea
Monning — Yea
Beall — Yea
Wieckowski — Yea
Roth — Yea
Mitchell — Yea
Morrell — Yea
Nielsen — Yea
Leyva — Yea
Pan — Not Voting
Mark Stone — Yea
Durazo, Maria Elena Democratic Yea
Hurtado, Melissa Democratic Yea
McGuire, Mike Democratic Yea
Stern, Henry I. Democratic Not Voting
Umberg, Thomas J. Democratic Yea
Jones, Brian W. Republican Yea

Official roll call →

AB 93 Ting Assembly Third Reading

Passed 54 Yea · 13 Nay · 13 Other
Party YeaNayPresentNot Voting
Unaffiliated 32808
Democratic 22102
Republican 0403
Total 5413013
% of votes cast 68%16%0%16%
How each member voted (80)
Member Party Vote
Salas — Yea
Frazier — Yea
Smith — Yea
Gonzalez — Yea
Chau — Yea
Gloria — Yea
Bloom — Yea
Rodriguez — Yea
Santiago — 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
McCarty — Yea
Nazarian — Yea
Burke — Yea
Cooper — Yea
Wood — Yea
Medina — Yea
Rendon — Yea
Chu — Yea
O'Donnell — Yea
Weber — Yea
Voepel — Nay
Brough — Nay
Kiley — Nay
Obernolte — Nay
Mathis — Nay
Bigelow — Nay
Melendez — Nay
Waldron — Nay
Mayes — Not Voting
Chiu — Not Voting
Levine — Not Voting
Cooley — Not Voting
Cunningham — Not Voting
Diep — Not Voting
Low — Not Voting
Cristina Garcia — Yea
Eduardo Garcia — Not Voting
Mark Stone — Yea
Aguiar-Curry, Cecilia M. Democratic Yea
Arambula, Joaquin Democratic Not Voting
Bauer-Kahan, Rebecca Democratic Yea
Berman, Marc Democratic Not Voting
Boerner, Tasha Democratic Yea
Bonta, Mia Democratic Yea
Calderon, Lisa Democratic Yea
Carrillo, Juan Democratic Yea
Cervantes, Sabrina Democratic Yea
Fong, Mike Democratic Nay
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 Yea
Quirk-Silva, Sharon Democratic Yea
Ramos, James C. Democratic Yea
Reyes, Eloise Gómez Democratic Yea
Rivas, Robert Democratic Yea
Rivas, Robert Democratic Yea
Rubio, Blanca E. Democratic Yea
Wicks, Buffy Democratic Yea
Chen, Phillip Republican Not Voting
Choi, Steven S. Republican Not Voting
Dahle, Megan Republican Nay
Flora, Heath Republican Nay
Gallagher, James Republican Nay
Lackey, Tom Republican Not Voting
Patterson, Joe Republican Nay

Official roll call →

Subjects

taxation finance
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Frequently asked questions

What does AB 93 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 AB 93?
AB 93 is sponsored by Committee on Budget.
What is the current status of AB 93?
This bill has been enacted into law. Introduced December 03, 2018. Enacted.
Where can I track AB 93?
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