Personal income taxes: earned income credit.
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SB 38 — Personal income taxes: earned income credit.
Last action — July 13 set for second hearing canceled at the request of author.
No card. One bill, free forever — alerts when it moves.
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✓Introduced
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✓In Committee
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3Passed Senate
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4Passed Assembly
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5To Executive
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6Enacted
This bill died with 2015-2016 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This bill is no longer active — its legislative session has ended, so there is no live prognosis.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 allows various credits against the taxes imposed by that law, including certain credits that are allowed in modified conformity to credits allowed by federal income tax laws. Federal income tax laws allow a refundable earned income tax credit for certain low-income individuals who have earned income and who meet certain other requirements. This bill, for taxable years beginning on or after January 1, 2015, in modified conformity with federal income tax laws, would allow a refundable earned income credit to an eligible individual that is equal to the earned income tax credit allowed by federal law in an amount determined by the earned income tax credit adjustment factor as determined in the annual Budget Act. 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. By authorizing a new, refundable income tax credit to be paid from that account, this bill would make an appropriation. The Personal Income Tax Law imposes taxes based upon taxable income and also imposes interest and penalties with regard to those taxes under specified circumstances, including a penalty for the underpayment of estimated tax. Existing law provides no addition to tax shall be imposed to the extent that the underpayment was created or increased by any law that is chaptered during and operative for the taxable year of the underpayment. This bill would provide that addition to tax shall not be imposed if the applicable percentage for the earned income tax credit for the taxable year was less than the applicable percentage for that credit for the preceding taxable year and would impose a penalty, in conformity with federal law, for failure to be diligent in determining eligibility for the earned income tax credit, as specified.
Bill Text
- Amended 06/02/15 - Amended Senate Current pdf June 02, 2015
- Amended 05/06/15 - Amended Senate pdf May 06, 2015
- Amended 03/23/15 - Amended Senate pdf March 23, 2015
- Introduced 12/01/14 - Introduced pdf December 01, 2014
- SB38 View text html
Action History
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July 13 set for second hearing canceled at the request of author.
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June 29 set for first hearing canceled at the request of author.
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Referred to Com. on REV. & TAX.
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In Assembly. Read first time. Held at Desk.
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Read third time. Passed. (Ayes 37. Noes 1. Page 1292.) Ordered to the Assembly.
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Read second time and amended. Ordered to third reading.
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From committee: Do pass as amended. (Ayes 5. Noes 2. Page 1146.) (May 28).
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Set for hearing May 28.
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May 18 hearing: Placed on APPR. suspense file.
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Set for hearing May 18.
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Read second time and amended. Re-referred to Com. on APPR.
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From committee: Do pass as amended and re-refer to Com. on APPR. (Ayes 6. Noes 0. Page 815.) (April 29).
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Set for hearing April 29.
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April 22 set for first hearing canceled at the request of author.
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Set for hearing April 22.
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From committee with author's amendments. Read second time and amended. Re-referred to Com. on GOV. & F.
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Referred to Com. on GOV. & F.
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From printer. May be acted upon on or after January 1.
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Introduced. Read first time. To Com. on RLS. for assignment. To print.
Sponsors
- Liu · Primary
Sponsorship breakdown
Export CSV (upgrade) →1 sponsors · 0 co-sponsors · 121 not signed on
Sponsors (1)
- Liu
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.
Votes
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Unaffiliated | 34 | 1 | 0 | 2 |
| Democratic | 3 | 0 | 0 | 0 |
| Total | 37 | 1 | 0 | 2 |
| % of votes cast | 93% | 3% | 0% | 5% |
How each member voted (40)
| Member | Party | Vote |
|---|---|---|
| Hertzberg | — | Yea |
| Hill | — | Yea |
| Lara | — | Yea |
| Liu | — | Yea |
| Morrell | — | Yea |
| Pan | — | Yea |
| Wolk | — | Yea |
| Allen | — | Yea |
| Cannella | — | Yea |
| Fuller | — | Yea |
| Mitchell | — | Yea |
| De León | — | Yea |
| Runner | — | Yea |
| Galgiani | — | Yea |
| Glazer | — | Yea |
| Hall | — | Yea |
| Hancock | — | Yea |
| Hernandez | — | Yea |
| Anderson | — | Yea |
| Bates | — | Yea |
| Beall | — | Yea |
| Block | — | Yea |
| Hueso | — | Yea |
| Huff | — | Not Voting |
| Leno | — | Yea |
| Leyva | — | Yea |
| Mendoza | — | Yea |
| Monning | — | Yea |
| Moorlach | — | Nay |
| Nielsen | — | Not Voting |
| Pavley | — | Yea |
| Roth | — | Yea |
| Vidak | — | Yea |
| Wieckowski | — | Yea |
| Beth Gaines | — | Yea |
| Bill Berryhill | — | Yea |
| Mark Stone | — | Yea |
| Jackson, Corey A. | Democratic | Yea |
| McGuire, Mike | Democratic | Yea |
| Nguyen, Stephanie | Democratic | Yea |
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Unaffiliated | 5 | 2 | 0 | 0 |
| Total | 5 | 2 | 0 | 0 |
| % of votes cast | 71% | 29% | 0% | 0% |
How each member voted (7)
| Member | Party | Vote |
|---|---|---|
| Bates | — | Nay |
| Hill | — | Yea |
| Lara | — | Yea |
| Leyva | — | Yea |
| Beall | — | Yea |
| Mendoza | — | Yea |
| Nielsen | — | Nay |
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Unaffiliated | 7 | 0 | 0 | 0 |
| Total | 7 | 0 | 0 | 0 |
| % of votes cast | 100% | 0% | 0% | 0% |
How each member voted (7)
| Member | Party | Vote |
|---|---|---|
| Beall | — | Yea |
| Leyva | — | Yea |
| Mendoza | — | Yea |
| Nielsen | — | Yea |
| Lara | — | Yea |
| Hill | — | Yea |
| Bates | — | Yea |
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Unaffiliated | 5 | 0 | 0 | 1 |
| Democratic | 1 | 0 | 0 | 0 |
| Total | 6 | 0 | 0 | 1 |
| % of votes cast | 86% | 0% | 0% | 14% |
How each member voted (7)
| Member | Party | Vote |
|---|---|---|
| Hernandez | — | Yea |
| Beall | — | Yea |
| Hertzberg | — | Yea |
| Lara | — | Yea |
| Moorlach | — | Not Voting |
| Pavley | — | Yea |
| Nguyen, Stephanie | Democratic | Yea |
Subjects
Frequently asked questions
- What does SB 38 do?
- The Personal Income Tax Law allows various credits against the taxes imposed by that law, including certain credits that are allowed in modified conformity to credits allowed by federal income tax laws. Federal income tax laws allow a refundable earned income tax credit for certain low-income individuals who have earned income and who meet certain other requirements. This bill, for taxable years beginning on or after January 1, 2015, in modified conformity with federal income tax laws, would allow a refundable earned income credit to an eligible individual that is equal to the earned income tax credit allowed by federal law in an amount determined by the earned income tax credit adjustment factor as determined in the annual Budget Act. 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. By authorizing a new, refundable income tax credit to be paid from that account, this bill would make an appropriation. The Personal Income Tax Law imposes taxes based upon taxable income and also imposes interest and penalties with regard to those taxes under specified circumstances, including a penalty for the underpayment of estimated tax. Existing law provides no addition to tax shall be imposed to the extent that the underpayment was created or increased by any law that is chaptered during and operative for the taxable year of the underpayment. This bill would provide that addition to tax shall not be imposed if the applicable percentage for the earned income tax credit for the taxable year was less than the applicable percentage for that credit for the preceding taxable year and would impose a penalty, in conformity with federal law, for failure to be diligent in determining eligibility for the earned income tax credit, as specified.
- Who sponsors SB 38?
- SB 38 is sponsored by Liu.
- What is the current status of SB 38?
- This bill died with 2015-2016 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 38?
- Track SB 38 free on One Click Politics — get push/email alerts when it moves.
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