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The 2019-20 Budget: Analysis of Proposed Earned Income Tax Credit Expansion


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[PDF] Background on the California Earned Income Tax Credit

April 11, 2019 - Presented to Senate Budget and Fiscal Review Committee Subcommittee 4 on State Administration and General Government

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[PDF] Options for a State Earned Income Tax Credit

December 18, 2014 - 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.

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[PDF] Governor’s Proposed California Earned Income Tax Credit (CalEITC) Expansion

June 4, 2019 - Presented to: Budget Conference Committee

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The 2019-20 Budget: California Spending Plan—Expands Earned Income Tax Credit (EITC)

October 17, 2019 - This post describes the 2019-20 budget actions to expand the state earned income tax credit (EITC).

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The 2018-19 Budget: The May Revision—State Earned Income Tax Credit Expansion

May 14, 2018 - The 2018-19 May Revision proposes to expand the state’s Earned Income Tax Credit. In this post, we describe and comment on the proposal.

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[PDF] The Earned Income Tax Credit

February 19, 1997 - The Earned Income Tax Credit

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The 2018-19 Budget: California Earned Income Tax Credit Education and Outreach

May 8, 2018 - This post explains a grant program that provided funds for education and outreach related to the state earned income tax credit (EITC) and provides comments on how the Legislature might prioritize any future state-funded EITC outreach activities.

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[PDF] Options for a State Earned Income Tax Credit

February 25, 2015 - Presented to Assembly Budget Subcommittee No. 1 on Health and Human Services

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The 2018-19 Budget: California Hiring Tax Credits

March 15, 2018 - In this report, we explain how the existing credit works and why so few taxpayers are claiming it. Then we describe and comment on the administration’s California Hiring Credit proposal, which would improve upon the existing credit in some respects. We conclude with some options for making more fundamental changes to the credit.

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[PDF] Background on the California EITC

March 29, 2016 - Presented to: Assembly Budget Subcommittee No. 4 on State Administration

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Federal Spending in California

February 21, 1996 - Federal Spending in California

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The 2019-20 Budget: Tax Conformity

March 6, 2019 - The 2017 federal Tax Cuts and Jobs Act made significant changes to federal tax laws. Generally, the federal tax changes reduced tax rates and broadened the tax base (what is subject to tax). Because the state’s income tax laws closely refer to large portions of federal law, many of those changes created new differences between federal and state taxes. State law currently does not adopt—or conform to—any of the federal changes made in 2017. This report assesses the arguments for and against conforming to ten of those major changes. (Five of these conformity provisions are included in the Governor's proposal.)