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As we discuss in our report on options for a state earned income tax credit (EITC), the California Legislature previously has considered several EITC proposals, none of which have been enacted into law. Below, we provide links to information on these prior proposals, which includes the text of the measures, plus bill analyses (often multiple versions related to the various versions of the bill that year):

  • AB 1854 (Cedillo, 1999-00 legislative session). (See also the Franchise Tax Board [FTB] analysis of the 3/30/2000 version of the bill.)
  • SB 1421 (Solis, 1999-00). (See also FTB analysis of the 4/6/2000 version of the bill.)
  • AB 106 (Cedillo, 2001-02). (See also FTB analysis of the 4/17/2001 version of the bill.)
  • SB 224 (Cedillo, 2003-04). (See also FTB analysis of the 2/13/2003 version of the bill.)
  • AB 21 (Jones, 2007-08). (See also FTB analysis of the 1/16/2008 version of the bill.)
  • AB 1196 (Allen, 2011-12). (See also FTB analysis of the 5/10/2011 version of the bill.)
  • AB 1974 (Dickinson, 2011-12). (See also FTB analysis of the 5/16/2012 version of the bill.)
  • SB 1189 (Liu, 2013-14). (See also FTB analysis of the 4/29/2014 version of the bill.)

The following table from our report summarizes key features of these prior bills.

More information on the EITC is in our report. Additional information will also be posted here on the LAO California Economy and Taxes blog.