republic-os/legislation/us/states/ca/20192020/ab-91.md

type, title, description, jurisdiction, legislature, session, identifier, citation, classification, subjects, status, primary_sponsors, version_count, action_count, vote_count, first_action, last_action, source, source_identifier, source_url, source_hash, vintage, source_snapshot, retrieved_at, confidence, tags

type	title	description	jurisdiction	legislature	session	identifier	citation	classification	subjects	status	primary_sponsors	version_count	action_count	vote_count	first_action	last_action	source	source_identifier	source_url	source_hash	vintage	source_snapshot	retrieved_at	confidence	tags
Bill	Income taxation: Loophole Closure and Small Business and Working Families Tax Relief Act of 2019.	(1) 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. The law deems, for each taxable year beginning on or after January 1, 2018, and before January 1, 2019, the California Consumer Price Index as the greater of 3.1% or the percentage change in the California Consumer Price Index for the recomputation of specified earned income amounts, phaseout amounts, and the amount of disqualified income that would disallow this credit.	us/states/ca	California Legislature	20192020	AB 91	California AB 91 (20192020)	bill appropriation	Income taxation: Loophole Closure and Small Business and Working Families Tax Relief Act of 2019.	enacted	Burke	6	22	4	2018-12-03	2019-07-01	openstates	ocd-bill/da6a15cc-6994-4aa5-918c-1d17ab245c3f	http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=201920200AB91	7d5aea12643bb187a035115f2f939500f0e4f4ac20f334926517f1a9c73662a4	2026-07-01	https://data.openstates.org/daily/2026-07-01/public.pgdump	2026-07-06	reported	legislation bill us-ca

California AB 91 (20192020) — Income taxation: Loophole Closure and Small Business and Working Families Tax Relief Act of 2019.

(1) 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. The law deems, for each taxable year beginning on or after January 1, 2018, and before January 1, 2019, the California Consumer Price Index as the greater of 3.1% or the percentage change in the California Consumer Price Index for the recomputation of specified earned income amounts, phaseout amounts, and the amount of disqualified income that would disallow this credit.

Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. 12/03/18 - Introduced (filed) — source
2. 06/13/19 - Amended Senate (committee substitute) — source
3. 06/14/19 - Amended Senate (committee substitute) — source
4. 07/01/19 - Chaptered (committee substitute) — source
5. AB91 (committee substitute) — source
6. 06/21/19 - Enrolled (enrolled) — source

Votes

• AB 91 Ting Assembly Third Reading — 54–13 (pass) · lower
• Do pass — 12–5 (pass) · upper
• 3rd Reading AB91 Burke et al. By Mitchell Urgency Clause — 27–10 (pass) · upper
• AB 91 Burke Concurrence - Urgency Added — 60–2 (pass) · lower

Sponsors

• Burke — primary (person)
• Caballero — coauthor (person)
• Quirk — author (person)
• Ting — author (person)

Timeline

The legislative action history — every referral, reading, and vote.

• 2018-12-03 Read first time. To print. reading-1
• 2018-12-04 From printer. May be heard in committee January 3.
• 2019-01-24 Referred to Com. on BUDGET. referral-committee
• 2019-04-04 Assembly Rule 96 suspended. (Ayes 53. Noes 15. Page 1032.)
• 2019-04-04 Withdrawn from committee.
• 2019-04-04 Ordered to second reading.
• 2019-04-08 Read second time. Ordered to third reading. reading-1, reading-2
• 2019-04-11 Read third time. Passed. Ordered to the Senate. (Ayes 54. Noes 13. Page 1173.) passage, reading-3, reading-1
• 2019-04-11 In Senate. Read first time. To Com. on RLS. for assignment. reading-1
• 2019-04-24 Referred to Com. on B. & F.R. referral-committee
• 2019-06-10 In committee: Hearing postponed by committee.
• 2019-06-12 In committee: Hearing postponed by committee.
• 2019-06-13 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. reading-1, reading-2, amendment-passage, referral-committee, amendment-introduction
• 2019-06-14 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. reading-1, reading-2, amendment-passage, referral-committee, amendment-introduction
• 2019-06-17 From committee: Do pass. (Ayes 12. Noes 5.) (June 17). committee-passage-favorable, committee-passage
• 2019-06-17 Ordered to third reading.
• 2019-06-17 Read third time. Urgency clause adopted. Passed. Ordered to the Assembly. (Ayes 27. Noes 10. Page 1602.). passage, reading-3, reading-1
• 2019-06-18 In Assembly. Concurrence in Senate amendments pending. May be considered on or after June 20 pursuant to Assembly Rule 77.
• 2019-06-20 Urgency clause adopted. Senate amendments concurred in. To Engrossing and Enrolling. (Ayes 60. Noes 2. Page 2370.). amendment-passage, committee-passage-favorable
• 2019-06-27 Enrolled and presented to the Governor at 9:30 a.m.
• 2019-07-01 Approved by the Governor. executive-signature
• 2019-07-01 Chaptered by Secretary of State - Chapter 39, Statutes of 2019.

Source

OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/da6a15cc-6994-4aa5-918c-1d17ab245c3f. Confidence: reported (aggregated from official California legislature records).