California 2017-2018 Regular Session

California Assembly Bill AB1942

Introduced
1/29/18  
Introduced
1/29/18  
Refer
2/8/18  
Refer
2/8/18  
Report Pass
4/11/18  
Report Pass
4/11/18  
Refer
4/12/18  
Refer
4/12/18  
Report Pass
4/26/18  
Report Pass
4/26/18  
Refer
5/1/18  
Refer
5/9/18  

Caption

California Earned Income Tax Credit: Earned Income Tax Credit Information Act.

Impact

The impact of AB 1942 is significant as it enhances the existing framework of the California EITC by ensuring that more eligible individuals are aware of and can claim these tax credits. By updating the forms to provide explicit instructions and by broadening the scope of state agencies required to inform eligible recipients, the bill aims to improve the administrative effectiveness of tax credits designed to aid low-income families. This legislative change reinforces the state's commitment to supporting vulnerable populations by removing barriers to accessing financial benefits.

Summary

Assembly Bill 1942, also known as the California Earned Income Tax Credit Information Act, aims to enhance the outreach and accessibility of the California Earned Income Tax Credit (EITC) for low-income individuals. The bill mandates the revision of tax forms used by the Franchise Tax Board, specifically Form 540 and Form 540 2EZ, to include clearer instructions for claiming the California EITC. This adjustment seeks to streamline the process for eligible taxpayers and ensure that they receive the benefits intended to provide financial relief. Furthermore, the bill expands the responsibility of state departments to notify potential EITC recipients, including those in programs like CalWORKs, about their eligibility for both federal and state credits.

Sentiment

The sentiment around AB 1942 appears to be generally positive among legislators and advocates for low-income families, with strong support for initiatives aimed at increasing awareness and access to financial assistance. Proponents argue that the bill is a necessary step towards fostering equity in tax administration and ensuring that low-income residents are not left behind. However, some skepticism may exist regarding the actual implementation of these changes and whether they will tangibly increase the number of individuals claiming the EITC, as the effectiveness of outreach campaigns can vary.

Contention

While there is broad support for enhancing the California EITC program, potential contention could arise surrounding the budgetary implications of expanding outreach and training for state agencies. Questions may also be raised about the effectiveness of existing notification processes and whether simply expanding the list of agencies involved will lead to a notable increase in claims. There may also be discussions regarding how to best measure the outcomes and ensure that the increased awareness translates into higher participation rates among eligible households.

Companion Bills

No companion bills found.

Previously Filed As

CA AB1498

Personal income tax: Earned Income Tax Credit.

CA AB2191

California Earned Income Tax Credit Outreach, Education, and Free Tax Assistance Grant Program.

CA AB1002

Taxation: Earned Income Tax Credit: young child tax credit: foster youth tax credit: filing.

CA SB565

Taxation: filing.

CA AB132

Income taxes: tax credits: motion pictures: occupational safety: California Film Commission.

CA SB132

Income taxes: tax credits: motion pictures: occupational safety: California Film Commission.

CA AB346

Income tax credits: low-income housing: California Debt Limit Allocation Committee rulemaking.

CA SB220

Income taxes: credits: corporate tax rate: minimum franchise tax: critical needs fund.

CA AB926

Income taxes: credits: affordable housing.

CA SB1327

Income taxation: credits: local news media: data extraction transactions.

Similar Bills

CA AB1355

Employment: benefits: electronic notice and documents.

CA AB1519

Direct File: employment: notice.

CA AB131

Taxation.

CA SB131

Taxation.

CA SB242

California Hope, Opportunity, Perseverance, and Empowerment (HOPE) for Children Trust Account Program.

CA AB2529

Income taxation: like kind exchanges: withholding.

CA AB1300

Income taxes: credits: motion pictures.

CA SB553

Income taxes: California Work Opportunity Tax Credit.