California 2017-2018 Regular Session

California Assembly Bill AB225

Introduced
1/26/17  
Refer
2/6/17  
Refer
2/6/17  
Report Pass
3/6/17  
Report Pass
3/6/17  
Refer
3/7/17  
Refer
3/7/17  
Report Pass
3/16/17  
Report Pass
3/16/17  
Refer
3/21/17  
Refer
3/21/17  
Refer
4/5/17  
Refer
4/5/17  
Failed
2/1/18  

Caption

Personal income taxes: earned income credit: earned income amount.

Impact

The bill was designed to impact state tax law significantly by expanding eligibility for the earned income credit, which is intended to assist low-income families. The changes proposed in AB 225 would result in a greater number of Californians receiving tax credits, thus enabling them to retain more income and potentially alleviate some aspects of poverty. Additionally, the bill included provisions for suspending these increases under specified circumstances, highlighting the varying fiscal abilities of the state to support these changes long-term.

Summary

Assembly Bill 225, as amended, proposed changes to the California Revenue and Taxation Code by modifying the personal income tax structure, specifically the earned income tax credit. This bill aimed to increase the income threshold at which the phase-out of the earned income credit begins, thereby benefiting a larger number of low-income individuals and families. By adjusting the credit percentage and the earned income amounts, the bill sought to enhance financial support for working individuals, in line with the federal earned income tax credit system. The adjustments were particularly crucial for taxable years starting from January 1, 2017.

Sentiment

The sentiment surrounding AB 225 was generally positive among advocates for low-income families and economic fairness, asserting that the proposed changes would help lift families out of poverty. Supporters included legislators from both sides, though there was careful consideration regarding the fiscal implications for the state budget. The response from fiscal conservatives and some stakeholders questioned the sustainability of increasing tax credits without offsetting revenue measures, reflecting a cautious approach to ensuring overall fiscal responsibility.

Contention

One of the notable points of contention regarding AB 225 revolved around the potential trajectory of state finances. Critics raised concerns about the implications of increasing the earned income credit on the state’s budget deficit. While proponents argued the long-term benefits of poverty reduction and economic stimulation, opponents cautioned against increasing financial commitments without corresponding revenue increases. This debate underscored a wider discussion on balancing support for low-income families with fiscal prudence.

Companion Bills

No companion bills found.

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