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CA AB1690
Bill
Status
Introduced
2/3/2026
Primary Sponsor
Patrick Ahrens
Click for details
AI Summary
- Expands California's Young Child Tax Credit eligibility by gradually increasing the qualifying child age from under 6 years to under 18 years of age over a 12-year period
- For taxable years beginning January 1, 2026 through January 1, 2038, the qualifying age increases by one year annually (e.g., under 7 in 2026, under 8 in 2027, etc.)
- For taxable years beginning on or after January 1, 2038, children under 18 years of age will qualify for the credit
- The credit amount equals $1,176 multiplied by the earned income tax credit adjustment factor, with annual inflation adjustments
- Requires a two-thirds legislative vote due to increased appropriations from the Tax Relief and Refund Account for refundable credit payments
Legislative Description
Personal Income Tax Law: young child tax credit.
Last Action
Referred to Com. on REV. & TAX.
2/17/2026
Committee Referrals
Revenue and Taxation2/17/2026
Full Bill Text
No bill text available