Fabio
7.3 KiB
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 | |||||||
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| Bill | Taxation: Earned Income Tax Credit: Young Child Tax Credit: Foster Youth Tax Credit. | (1) The Personal Income Tax Law, 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, and provides alternative calculation factors under specified circumstances. Existing law, for taxable years beginning on or after January 1, 2020, and until and including the taxable year in which the minimum wage is set at $15 per hour, requires the phaseout percentage for eligible individuals to be recalculated by the Franchise Tax Board so that the calculated amount of credit for a taxpayer with an earned income of $30,000 is equal to 0. Existing law allows a payment to an eligible individual from the Tax Relief and Refund Account, a continuously appropriated fund, for any amount of the credit in excess of tax liability, as provided. | us/states/ca | California Legislature | 20212022 | SB 201 | California SB 201 (20212022) |
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6 | 24 | 3 | 2021-01-08 | 2022-06-30 | openstates | ocd-bill/edfa4f6e-15eb-46f2-9f6f-b19af9be9fa6 | http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=202120220SB201 | ea15760d2bf45cc5b95c14fbcd211ed596edd15c0d05b6ea73e6634c62bcbe3c | 2026-07-01 | https://data.openstates.org/daily/2026-07-01/public.pgdump | 2026-07-06 | reported |
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California SB 201 (20212022) — Taxation: Earned Income Tax Credit: Young Child Tax Credit: Foster Youth Tax Credit.
(1) The Personal Income Tax Law, 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, and provides alternative calculation factors under specified circumstances. Existing law, for taxable years beginning on or after January 1, 2020, and until and including the taxable year in which the minimum wage is set at $15 per hour, requires the phaseout percentage for eligible individuals to be recalculated by the Franchise Tax Board so that the calculated amount of credit for a taxpayer with an earned income of $30,000 is equal to 0. Existing law allows a payment to an eligible individual from the Tax Relief and Refund Account, a continuously appropriated fund, for any amount of the credit in excess of tax liability, as provided.
Version chain
The bill's text revisions, in order — the diff chain from filing to enrollment.
- 01/08/21 - Introduced (filed) — source
- 06/25/22 - Amended Assembly (committee substitute) — source
- 06/26/22 - Amended Assembly (committee substitute) — source
- 06/30/22 - Chaptered (committee substitute) — source
- SB201 (committee substitute) — source
- 06/29/22 - Enrolled (enrolled) — source
Votes
- SB 201 B. & F. R. Senate Third Reading By TING — 75–0 (pass) · lower
- 3rd Reading SB201 — 29–8 (pass) · upper
- Unfinished Business SB201 B. & F.R. (Skinner) Concurrence — 33–0 (pass) · upper
Sponsors
- Committee on Budget and Fiscal Review — primary (person)
Timeline
The legislative action history — every referral, reading, and vote.
- 2021-01-08 Introduced. To Com. on RLS. for assignment. To print.
introduction - 2021-01-11 From printer. May be acted upon on or after February 10.
- 2021-01-11 Read first time.
reading-1 - 2021-01-28 Referred to Com. on B. & F.R.
referral-committee - 2021-02-16 Withdrawn from committee. (Ayes 26. Noes 5. Page 201.)
- 2021-02-16 Ordered to second reading.
- 2021-02-17 Read second time. Ordered to third reading.
reading-1, reading-2 - 2021-02-22 Read third time. Passed. (Ayes 29. Noes 8. Page 302.) Ordered to the Assembly.
passage, reading-1, reading-3 - 2021-02-22 In Assembly. Read first time. Held at Desk.
reading-1 - 2021-02-25 Referred to Com. on BUDGET.
referral-committee - 2021-02-25 (Corrected May 14).
- 2022-06-25 From committee with author's amendments. Read second time and amended. Re-referred to Com. on BUDGET.
amendment-passage, committee-passage, reading-1, reading-2, referral-committee - 2022-06-26 From committee with author's amendments. Read second time and amended. Re-referred to Com. on BUDGET.
amendment-passage, committee-passage, reading-1, reading-2, referral-committee - 2022-06-27 Assembly Rules suspended.
- 2022-06-27 (Ayes 57. Noes 18. Page 5550.)
- 2022-06-27 Withdrawn from committee.
- 2022-06-27 Ordered to second reading.
- 2022-06-28 Read second time. Ordered to third reading.
reading-1, reading-2 - 2022-06-29 Read third time. Passed. (Ayes 75. Noes 0. Page 5604.) Ordered to the Senate.
passage, reading-1, reading-3 - 2022-06-29 In Senate. Concurrence in Assembly amendments pending.
- 2022-06-29 Assembly amendments concurred in. (Ayes 33. Noes 0. Page 4540.) Ordered to engrossing and enrolling.
amendment-passage, committee-passage-favorable - 2022-06-30 Enrolled and presented to the Governor at 10:10 a.m.
- 2022-06-30 Approved by the Governor.
executive-signature - 2022-06-30 Chaptered by Secretary of State. Chapter 72, Statutes of 2022.
became-law
Source
OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/edfa4f6e-15eb-46f2-9f6f-b19af9be9fa6. Confidence: reported (aggregated from official California legislature records).