SB 192 Summary

• Authorizes the Controller to make one-time Better for Families Tax Refund payments to qualified recipients based on income level and dependent status, ranging from $200 to $1,050 per person.

• Qualified recipients must have filed a California income tax return for tax year 2020, be state residents on the payment date, and not be claimed as dependents by another taxpayer.

• Payments are excluded from gross income for personal income tax purposes and protected from garnishment orders (except for child support, spousal support, and criminal restitution).

• Prohibits the Controller and Franchise Tax Board from offsetting these payments against delinquent accounts or tax liabilities until January 1, 2027.

• Creates the Better for Families Tax Refund Fund with continuous appropriations from the General Fund, and allows contracts with third-party vendors to distribute payments through April 30, 2026.