Personal Income Tax Law: young child tax credit.
- Expands the Young Child Tax Credit by gradually increasing eligible child age from 6 to 16 years by 2028.
- Provides up to $1,176 per child for families earning under $25,000 annually.
- Reduces credit by $20 for every $100 earned above the $25,000 income threshold.
- Makes undocumented families eligible for the tax credit if they meet other qualifications.
Assembly Members Mark González, Celeste Rodriguez, and Sharp-Collins have put forward legislation to modify California's Young Child Tax Credit by expanding age eligibility requirements and adjusting credit calculations. The proposal maintains the current credit amount of $1,176 multiplied by an earned income tax credit adjustment factor while introducing a graduated phase-out for taxpayers earning over $25,000.
The bill establishes a four-year timeline to incrementally increase the maximum qualifying age for children. Starting January 1, 2025, eligibility would extend to children under 10 years old, followed by increases to under 13 in 2026, under 16 in 2027, and alignment with standard tax credit age parameters by 2028. The credit amount decreases by $20 for each $100 of earned income above the $25,000 threshold, with this reduction formula subject to annual recalculation based on minimum wage adjustments.
The Franchise Tax Board must provide annual reports to legislative committees detailing the number of claims filed, qualifying children represented, and average credit amounts distributed. The legislation specifies that undocumented individuals who meet other qualifying criteria remain eligible for the credit, and refunds are treated similarly to federal earned income tax credit refunds when determining eligibility for other state benefits. Implementation requires a two-thirds legislative vote and appropriation from the Tax Relief and Refund Account.
 Pilar SchiavoD Assemblymember | Bill Author |  Not Contacted | |
 Lisa CalderonD Assemblymember | Committee Member | Not Contacted | |
 Michelle RodriguezD Assemblymember | Bill Author | Not Contacted | |
 Corey JacksonD Assemblymember | Bill Author | Not Contacted | |
 Mike FongD Assemblymember | Bill Author | Not Contacted |
Email the authors or create an email template to send to all relevant legislators.
Introduced By
Latest Voting History
| Ayes | Noes | NVR | Total | Result |
|---|---|---|---|---|
| 5 | 1 | 1 | 7 | PASS |
- Expands the Young Child Tax Credit by gradually increasing eligible child age from 6 to 16 years by 2028.
- Provides up to $1,176 per child for families earning under $25,000 annually.
- Reduces credit by $20 for every $100 earned above the $25,000 income threshold.
- Makes undocumented families eligible for the tax credit if they meet other qualifications.
Email the authors or create an email template to send to all relevant legislators.
Introduced By
Assembly Members Mark González, Celeste Rodriguez, and Sharp-Collins have put forward legislation to modify California's Young Child Tax Credit by expanding age eligibility requirements and adjusting credit calculations. The proposal maintains the current credit amount of $1,176 multiplied by an earned income tax credit adjustment factor while introducing a graduated phase-out for taxpayers earning over $25,000.
The bill establishes a four-year timeline to incrementally increase the maximum qualifying age for children. Starting January 1, 2025, eligibility would extend to children under 10 years old, followed by increases to under 13 in 2026, under 16 in 2027, and alignment with standard tax credit age parameters by 2028. The credit amount decreases by $20 for each $100 of earned income above the $25,000 threshold, with this reduction formula subject to annual recalculation based on minimum wage adjustments.
The Franchise Tax Board must provide annual reports to legislative committees detailing the number of claims filed, qualifying children represented, and average credit amounts distributed. The legislation specifies that undocumented individuals who meet other qualifying criteria remain eligible for the credit, and refunds are treated similarly to federal earned income tax credit refunds when determining eligibility for other state benefits. Implementation requires a two-thirds legislative vote and appropriation from the Tax Relief and Refund Account.
Latest Voting History
| Ayes | Noes | NVR | Total | Result |
|---|---|---|---|---|
| 5 | 1 | 1 | 7 | PASS |
Pilar SchiavoD Assemblymember | Bill Author | Not Contacted | |
Lisa CalderonD Assemblymember | Committee Member | Not Contacted | |
Michelle RodriguezD Assemblymember | Bill Author | Not Contacted | |
Corey JacksonD Assemblymember | Bill Author | Not Contacted | |
Mike FongD Assemblymember | Bill Author | Not Contacted |