In June 2014, the Legislature directed the LAO to prepare a report analyzing the costs, benefits, and trade-offs of various options for a state earned income tax credit (EITC) that would supplement the federal credit. This report discusses considerations for adopting a state EITC and provides three options for the Legislature's consideration.
The 2018-19 Budget: California Earned Income Tax Credit Education and OutreachHandout Feb 25, 2015
[PDF] Options for a State Earned Income Tax CreditReport Feb 19, 1997
The Earned Income Tax Credit