CA AB1876

Removes requirement that federal individual taxpayer identification number (ITIN) holders must use a social security number to claim the California Earned Income Tax Credit (EITC) and the refundable Young Child Tax Credit, effective for taxable years beginning January 1, 2020.

Allows eligible individuals, spouses, and qualifying children using an ITIN to claim these credits upon providing acceptable identifying documents (such as those used for California driver's licenses) and earned income documentation to the Franchise Tax Board.

Requires ITIN users to notify the Franchise Tax Board and provide updated documents if they later obtain a social security number from the Social Security Administration.

Modifies Section 32(m) of the Internal Revenue Code to permit use of federal individual taxpayer identification numbers in addition to social security numbers for purposes of the California tax credits.

Makes a continuous appropriation from the Tax Relief and Refund Account for refundable credit payments exceeding tax liability, and declares the bill effective immediately as a budget-related appropriation bill.