Bill Text: CA AB1515 | 2021-2022 | Regular Session | Amended
Bill Title: Outreach, Education, and Free Tax Assistance Grant Program.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Engrossed) 2022-06-30 - From committee: Amend, and do pass as amended and re-refer to Com. on APPR. (Ayes 5. Noes 0.) (June 29). [AB1515 Detail]
Download: California-2021-AB1515-Amended.html
Amended
IN
Senate
May 26, 2022 |
Amended
IN
Assembly
April 26, 2021 |
Amended
IN
Assembly
April 12, 2021 |
Amended
IN
Assembly
March 25, 2021 |
Introduced by Assembly Member Santiago |
February 19, 2021 |
LEGISLATIVE COUNSEL'S DIGEST
Existing law requires the Controller to make a one-time Golden State Stimulus payment to each qualified recipient, as defined, of an applicable amount, as specified, in a form and manner determined by the Franchise Tax Board, in order to provide relief to low-income Californians impacted by the COVID-19 emergency.
Digest Key
Vote: MAJORITY Appropriation: NO Fiscal Committee: YES Local Program: NOBill Text
The people of the State of California do enact as follows:
SECTION 1.
This measure shall be known, and may be cited, as the Free Tax Prep and Community Engagement Act.SECTION 1.SEC. 2.
The Legislature finds and declares all of the following:(a)California is home to over 2,000,000 undocumented immigrants who collectively pay $3.2 billion in local and state taxes. These Californians make up one-tenth of the California workforce, yet are ineligible for any type of unemployment insurance, including pandemic unemployment assistance.
(b)Undocumented workers in California have been disproportionately affected by the pandemic’s economic devastation. According to one estimate, unemployment increased among undocumented workers at a rate seven times higher than citizens
in similar jobs. Without access to unemployment insurance, undocumented workers have been forced to work in unsafe and unlawful working conditions—many earning subminimum wages—in order to provide for their families.
(c)These Californians are now eligible for relief through both the California Earned Income Tax Credit (CalEITC), the Young Child Tax Credit (YCTC), and the Golden State Stimulus, but only for those undocumented Californians who file their taxes with an Individual Taxpayer Identification Number (ITIN), underscoring the need to have effective outreach, education, and free tax filing services. An estimated 1,300,000 undocumented Californians are likely eligible for, yet lack, ITINs, and will therefore continue to be excluded from relief.
(d)At a time of economic
insecurity, alongside complex and evolving relief packages, the need for clear outreach, education, and free tax assistance from trusted sources is increasing in communities across our state experiencing extreme financial stress.
(e)
(f)
(g)
(h)
(i)
SEC. 3.
Part 10.3.5 (commencing with Section 19859) is added to Division 2 of the Revenue and Taxation Code, to read:PART 10.3.5. Earned Income Tax Credit Outreach and Education Outreach, Education, and Free Tax Assistance Grant Program
19900.19859.
This part shall be known and may be cited as the19901.19859.1.
(a) The Franchise Tax Board shall administer the19902.19859.2.
(a) Upon appropriation by the Legislature, the Franchise Tax Board shall allocate grants that cover at least a 12-month period to qualified nonprofit community-based organizations or local government agencies(2)To existing California Earned Income Tax Credit outreach contracts.