AB 1690: Personal Income Tax Law: young child tax credit.

Official summary

Legislative Counsel’s Digest (official, as of the latest version). Written by nonpartisan legislative staff; reproduced verbatim.

The Personal Income Tax Law allows various credits against the taxes imposed by that law, including a young child tax credit to a qualified taxpayer in a specified amount multiplied by the earned income tax credit adjustment factor, as provided. That law also allows a payment from the continuously appropriated Tax Relief and Refund Account for an amount in excess of tax liability. Existing law defines “qualified taxpayer” for this purpose to include an eligible individual, as defined, who has a qualifying child, defined to be a child younger than 6 years of age as of the last day of the taxable year, and who meets other specified criteria.

This bill, for taxable years beginning on or after January 1, 2026, and before January 1, 2038, would instead define a “qualifying child” to mean a child younger than the age limit from the prior taxable year plus one year, as described. The bill, for taxable years beginning on or after January 1, 2038, would define “qualifying child” as being a child younger than 18 years of age, as described. By increasing the payments from the Tax Relief and Refund Account, a continuously appropriated fund, the bill would make an appropriation.

Existing law requires any bill authorizing a new tax expenditure to contain, among other things, specific goals that the tax expenditure will achieve, detailed performance indicators, and data collection requirements.

This bill would include additional information required for any bill authorizing a new tax expenditure.

Sponsors

Sponsors by party (alphabetical): Democratic 7

“Support” is shown only as formal sponsorship recorded by the legislature. Roll-call votes are available on the official bill page.

Recent official actions

1. May 14, 2026In committee: Held under submission.
2. May 14, 2026Coauthors revised.
3. May 14, 2026Joint Rule 62(a), file notice suspended. (Page 5030.)
4. May 13, 2026In committee: Set, first hearing. Referred to APPR. suspense file.
5. April 21, 2026From committee: Do pass and re-refer to Com. on APPR. (Ayes 5. Noes 2.) (April 20). Re-referred to Com. on APPR.
6. April 14, 2026Re-referred to Com. on REV. & TAX.
7. April 13, 2026From committee chair, with author's amendments: Amend, and re-refer to Com. on REV. & TAX. Read second time and amended.
8. March 16, 2026In committee: Set, first hearing. Referred to suspense file.
9. February 17, 2026Referred to Com. on REV. & TAX.
10. February 4, 2026From printer. May be heard in committee March 6.
11. February 3, 2026Read first time. To print.