CALIFORNIA LEGISLATURE— 2019–2020 REGULAR SESSION

Assembly Bill No. 24

Introduced by Assembly Member Burke

December 03, 2018

An act relating to taxation.


LEGISLATIVE COUNSEL'S DIGEST


AB 24, as introduced, Burke. Targeted Child Tax Credit.
Existing law establishes various programs that provide cash assistance and other benefits relating to health care, food, and housing, among other things, to qualified low-income families and individuals, including, among others, the California Work Opportunity and Responsibility to Kids Act (CalWORKs program), the California Earned Income Tax Credit, Medi-Cal, CalFresh, the California Special Supplemental Nutrition Program for Women, Infants, and Children (WIC Program), and the Emergency Housing and Assistance Program.
Existing law also establishes the Lifting Children and Families Out of Poverty Task Force for the purpose of recommending future comprehensive strategies aimed at addressing deep child poverty and reducing child poverty in the state. The task force is required to submit a report to the executive branch administration and the Legislature by no later than November 1, 2018.
The Personal Income Tax Law allows various credits against taxes imposed by that law.
This bill would declare the Legislature’s intent to enact legislation that would establish a Targeted Child Tax Credit as recommended by the task force.
Vote: MAJORITY   Appropriation: NO   Fiscal Committee: NO   Local Program: NO  

The people of the State of California do enact as follows:


SECTION 1.

 (a) It is the intent of the Legislature to enact legislation that would address deep poverty among children and move toward reducing the overall child poverty rate in the state.
(b) In seeking to address deep child poverty and reduce overall child poverty, it is the intent of the Legislature to enact legislation that would build on the substantial foundation and progress that has been made in helping low-income Californians and addressing child poverty in the state, such as increases to the minimum wage, the elimination of the maximum family grant rule in the CalWORKs program, housing and utility support programs, school nutrition programs, the local control funding formula for K–12 education, state programs under the federal Workforce Innovation and Opportunity Act, expansion of health care, investments in child development, the California Earned Income Tax Credit, and outreach and assistance with the federal earned income tax credit.
(c) It is further the intent of the Legislature to enact legislation that would establish a Targeted Child Tax Credit as recommended by the Lifting Children and Families Out of Poverty Task Force as part of a comprehensive strategy to end deep child poverty and to reduce the overall child poverty rate in the state.