Personal income tax: earned income tax credit

AB-2387

session 2017-2018
priority Standard
Author Reyes
position Support

The Personal Income Tax Law, in modified conformity with federal income tax laws, allows the earned income tax credit to eligible individuals, defined as any individual who has a qualifying child for the taxable year or any other individual who does not have a qualifying child for the taxable year if specified factors are met, including that the individual has attained 25 years of age but has not attained 65 years of age. This bill, for taxable years beginning on or after January 1, 2019, would instead allow the earned income tax credit to eligible individuals who do not have a qualifying child for the taxable year and have attained 18 years of age but not attained 65 years of age.