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---
type: "Bill"
title: "Personal income taxes: earned income tax credit: young child tax credit: federal individual taxpayer identification number."
description: "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."
jurisdiction: "us/states/ca"
legislature: "California Legislature"
session: "20192020"
identifier: "AB 93"
citation: "California AB 93 (20192020)"
classification: ["bill", "appropriation"]
subjects: ["Personal income taxes: earned income tax credit: young child tax credit: federal individual taxpayer identification number."]
status: "enacted"
primary_sponsors: ["Committee on Budget"]
version_count: 6
action_count: 25
vote_count: 5
first_action: "2018-12-03"
last_action: "2020-06-29"
source: "openstates"
source_identifier: "ocd-bill/80175be4-3d32-4c24-bdef-8aa752445a3d"
source_url: "http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=201920200AB93"
source_hash: "a2949198b37e1da1b0ffccd4981807f946f7da8c4ac3375ee1842e8734817bb3"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-ca"]
---
# California AB 93 (20192020) — Personal income taxes: earned income tax credit: young child tax credit: federal individual taxpayer identification number.
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.
## Version chain
The bill's text revisions, in order — the diff chain from filing to enrollment.
1. **12/03/18 - Introduced** (filed) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201920200AB93&version=20190AB9399INT)
2. **06/06/19 - Amended Senate** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201920200AB93&version=20190AB9398AMD)
3. **06/22/20 - Amended Senate** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201920200AB93&version=20190AB9397AMD)
4. **06/29/20 - Chaptered** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201920200AB93&version=20190AB9395CHP)
5. **AB93** (committee substitute) — [source](http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=201920200AB93)
6. **06/26/20 - Enrolled** (enrolled) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201920200AB93&version=20190AB9396ENR)
## Votes
- 3rd Reading AB93 BUDGET — **2910** (pass) · upper
- Do pass — **135** (pass) · upper
- AB 93 Ting Assembly Third Reading — **5413** (pass) · lower
- AB 93 BUDGET Concurrence in Senate Amendments By TING — **5816** (pass) · lower
- Do pass — **160** (pass) · upper
## Sponsors
- Committee on Budget — primary (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 1174.) `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`
- **2019-06-06** 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`
- **2019-06-10** In committee: Hearing postponed by committee.
- **2019-06-12** From committee: Do pass. (Ayes 16. Noes 0.) (June 12). `committee-passage-favorable, committee-passage`
- **2019-06-13** Read second time. Ordered to third reading. `reading-1, reading-2`
- **2019-06-26** Re-referred to Com. on B. & F.R. `referral-committee`
- **2020-06-22** 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`
- **2020-06-24** From committee: Do pass. (Ayes 13. Noes 5.) (June 24). `committee-passage-favorable, committee-passage`
- **2020-06-24** Read second time. Ordered to third reading. `reading-1, reading-2`
- **2020-06-25** Read third time. Passed. Ordered to the Assembly. (Ayes 29. Noes 10. Page 3855.). `passage, reading-3, reading-1`
- **2020-06-25** In Assembly. Concurrence in Senate amendments pending. May be considered on or after June 27 pursuant to Assembly Rule 77.
- **2020-06-26** Assembly Rule 77 suspended. (Ayes 58. Noes 16. Page 4954.)
- **2020-06-26** Senate amendments concurred in. To Engrossing and Enrolling. (Ayes 58. Noes 16. Page 4963.). `amendment-passage, committee-passage-favorable`
- **2020-06-26** Enrolled and presented to the Governor at 6:30 p.m.
- **2020-06-29** Approved by the Governor. `executive-signature`
- **2020-06-29** Chaptered by Secretary of State - Chapter 19, Statutes of 2020.
## Source
OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/80175be4-3d32-4c24-bdef-8aa752445a3d`. Confidence: reported (aggregated from official California legislature records).