California 2019-2020 Regular Session

California Assembly Bill AB1593

Introduced
2/22/19  
Introduced
2/22/19  
Refer
3/14/19  
Refer
3/14/19  
Report Pass
4/1/19  
Refer
4/2/19  
Refer
4/2/19  
Report Pass
4/23/19  
Report Pass
4/23/19  
Refer
4/23/19  
Refer
4/23/19  
Report Pass
4/24/19  
Report Pass
4/24/19  
Refer
4/25/19  
Refer
4/25/19  
Refer
5/1/19  
Refer
5/1/19  
Report Pass
5/16/19  
Engrossed
5/24/19  
Engrossed
5/24/19  
Refer
5/24/19  
Refer
6/6/19  
Refer
6/6/19  
Report Pass
6/11/19  
Report Pass
6/11/19  
Refer
6/11/19  
Report Pass
7/27/20  

Caption

Personal income taxes: earned income credit.

Impact

If enacted, AB 1593 is expected to broaden access to the California EITC, thereby allowing more low-income working families, especially those led by undocumented individuals who file tax returns, to receive financial relief. The bill mandates that both the qualifying taxpayer and their child can possess either a social security number or an ITIN to qualify for the EITC, fulfilling a legislative commitment to enhance inclusivity in economic benefits. The bill also requires coordination with the Franchise Tax Board to ensure taxpayers provide necessary identifying documents, maintaining compliance with privacy protections regarding personal information.

Summary

Assembly Bill 1593 aims to amend the California Revenue and Taxation Code to expand eligibility for the state's Earned Income Tax Credit (EITC) to include low-income individuals without social security numbers, specifically targeting those who use individual taxpayer identification numbers (ITINs). The bill, introduced by Assembly Member Reyes, reflects the legislative intent to bolster financial support for immigrants and families facing economic hardships, particularly in light of the COVID-19 pandemic. By enabling more families to access this tax credit, AB 1593 supports efforts to alleviate poverty and assist working individuals and households that significantly contribute to the state’s economy, despite being previously excluded from the benefits.

Sentiment

The sentiment surrounding AB 1593 appears to be primarily supportive among those advocating for immigrant rights and economic equity. Proponents argue that expanding the EITC offers significant economic benefits as it aids low-income families in achieving better financial stability. However, potential opposition may arise from concerns regarding the implications of providing tax credits to undocumented individuals, igniting a debate about the intersections of immigration policy and economic support. The discussion is reflective of broader tensions regarding immigration status and public welfare policies in California.

Contention

A notable point of contention relates to the inclusion of ITIN holders in the EITC, which some legislators may oppose due to views on immigration policy. Detractors might argue that extending tax credits to individuals without social security numbers could strain state resources or encourage illegal immigration. Others assert that not including these workers undermines the contributions these families make to the economy. As a state-mandated local program tied to the bill, reimbursement requirements for local agencies due to the extension of benefits may also generate debate among legislators and stakeholders.

Companion Bills

No companion bills found.

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