SB 831 Summary

• Removes the requirement that eligible individuals have a federal Social Security Number to claim California's Earned Income Tax Credit (EITC) and Young Child Tax Credit beginning January 1, 2020, allowing those with federal Individual Taxpayer Identification Numbers (ITINs) to qualify instead.

• Requires individuals using ITINs to provide identifying documents acceptable for a California driver's license and documents used to report earned income upon Franchise Tax Board request.

• Requires notification to the Franchise Tax Board if an individual later obtains a valid Social Security Number.

• Makes an appropriation from the continuously funded Tax Relief and Refund Account to cover additional tax credit payments resulting from expanded eligibility.

• Takes effect immediately as a bill providing appropriations related to the Budget Bill.