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The 2018-19 Budget: California Earned Income Tax Credit Education and Outreach


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[PDF] Overview of State EITC Education and Outreach Activities

April 10, 2018 - Presented to: Assembly Budget Subcommittee No. 4 on State Administration

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[PDF] Overview of State EITC Education and Outreach Activities

April 12, 2018 - Presented to Senate Budget and Fiscal Review Subcommittee No. 4 on State Administration and General Government

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The 2018-19 Budget: The May Revision—State Earned Income Tax Credit Expansion

May 14, 2018 - The 2018-19 May Revision proposes to expand the state’s Earned Income Tax Credit. In this post, we describe and comment on the proposal.

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[PDF] 2022 Update on the California Earned Income Tax Credit

October 3, 2022 - Presented to: Assembly Committee on Revenue and Taxation

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[PDF] The 2019-20 Budget: Analysis of Proposed Earned Income Tax Credit Expansion

March 6, 2019 - The state adopted an EITC in 2015 and expanded it in 2017 and 2018. The Governor proposes another expansion starting in 2019 that would (1) extend the income eligibility range to $30,000, (2) increase the credit amount for workers with dependents under age six, and (3) increase the credit amount for workers with earnings at the higher end of the current eligibility range. This report evaluates the Governor’s proposal, discusses potential alternative approaches, and examines implementation issues and options for providing credits on a monthly basis.

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[PDF] Options for a State Earned Income Tax Credit

December 18, 2014 - In June 2014, the Legislature directed the LAO to prepare a report analyzing the costs, benefits, and trade-offs of various options for a state earned income tax credit (EITC) that would supplement the federal credit. This report discusses considerations for adopting a state EITC and provides three options for the Legislature's consideration.

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Tax Credit Expansions in the American Rescue Plan

April 13, 2021 - The federal American Rescue Plan (ARP) that passed on March 11 expanded a number of federal income tax credits. This piece will briefly describe the changes to three credits that apply to many lower-income and middle-income filers: the Earned Income Tax Credit (EITC), the Child Tax Credit (CTC), and the Child and Dependent Care Expenses Credit (“child care credit”). We also discuss changes to the dependent care exclusion which is linked to the child care credit.

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[PDF] The 2021-22 Budget: Golden State Stimulus

January 26, 2021 - Presented to: Senate Budget and Fiscal Review Subcommittee No. 4 On State Administration and General Government (Hon. Anna M. Caballero, Chair)

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[PDF] The 2021-22 Budget: Golden State Stimulus

January 22, 2021 - This handout provides an overview of the Governor's budget proposal to provide a one-time $600 refund to certain low-income workers, evaluates the Governor's proposal, and provides a more targeted alternative for the Legislature to consider.

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[PDF] Background on the California EITC

March 29, 2016 - Presented to: Assembly Budget Subcommittee No. 4 on State Administration

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The 2020-21 Spending Plan: Tax Changes

October 5, 2020 - The 2020‑21 budget package included several tax policy changes. Overall, the budget package assumes these changes will result in a net revenue increase of about $4 billion in 2020‑21. Starting in 2023‑24, the net effect of these changes are expected to reduce revenues below what they otherwise would have been.

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[PDF] Options for Modifying the State Child Care Tax Credit

April 7, 2016 - The Child and Dependent Care Expenses Credit (“child care tax credit” or “credit”) is a provision of the state income tax code that allows filers with income below $100,000 to reduce their tax liability by a percentage of their eligible child care expenses. The 2015–16 Budget Act required our office to prepare a report providing options to extend the credit to low– and middle–income families not currently receiving child care subsidies. This report provides an analysis of the costs, benefits, and trade–offs associated with these options.