CA AB93

Removes exclusion of certain social security numbers for earned income tax credit eligibility beginning January 1, 2020, allowing individuals with qualifying children younger than 6 years old to claim the credit using federal individual taxpayer identification numbers instead of only social security numbers.

Expands earned income tax credit eligibility to individuals with qualifying children younger than 6 years old who include federal individual taxpayer identification numbers on tax returns, along with spouse and child identification numbers if applicable.

Automatically expands refundable young child tax credit (up to $1,000 per year) to additional qualified taxpayers as a result of expanded earned income tax credit eligibility.

Authorizes payments from the continuously appropriated Tax Relief and Refund Account for credit amounts exceeding tax liability, making this an appropriations bill related to the state budget.

Takes effect immediately upon approval by the Governor (approved June 29, 2020).