CA AB192

Controller authorized to make one-time Better for Families Tax Refund payments to qualified residents based on 2020–21 tax year income, with amounts ranging from $200–$700 plus dependent credits up to $350, depending on filing status and adjusted gross income.

Qualified recipients include California residents who filed 2020–21 tax returns by October 15, 2021, were state residents for at least six months that year, and cannot be claimed as dependents by others; excludes deceased or incarcerated individuals without dependents.

Better for Families Tax Refund payments are excluded from gross income for personal income tax purposes, protected from garnishment orders (except for child support and criminal restitution), and cannot be offset against delinquent accounts or subject to tax withholding before January 1, 2027.

Franchise Tax Board authorized to share tax return information with the Controller and third-party vendors through January 1, 2027 to distribute payments; a new Better for Families Tax Refund Fund created and continuously appropriated for payment distribution.

Payments treated as federal earned income refunds for benefit eligibility purposes and not counted as income or resources for 12 months when determining eligibility for state and local assistance programs.