(a) The Controller shall make a one-time Golden State Stimulus tax refund payment in the applicable amount to each qualified recipient. A qualified recipient shall not receive more than one payment of the applicable amount. The payments may be made in the form and manner determined by the Franchise Tax Board.
(b) For purposes of this section, the following definitions shall apply:
(1) “Applicable amount” means the following:
(A) In the case of a qualified recipient who meets the criteria of only one of clause (i) or clause (ii) of subparagraph (A) of paragraph (3), six hundred dollars ($600).
(B) In the case of a qualified recipient who meets the criteria of both clause (i) and clause (ii) of subparagraph (A) of paragraph (3), one thousand two hundred dollars ($1,200).
(2) “Resident” shall have the same meaning as that term is defined in Section 17014 of the Revenue and Taxation Code.
(3) (A) “Qualified recipient” means either of the following:
(i) An eligible individual as determined under Section 17052 of the Revenue and Taxation Code who filed a California individual income tax return for the taxable year beginning on or after January 1, 2020, and before January 1, 2021, who has been allowed a tax credit pursuant to Section 17052 of the Revenue and Taxation Code for that taxable year on a return filed by October 15, 2021,
and is a California resident on the date the Controller issues the payment pursuant to subdivision (a).
(ii) An individual who would otherwise be an eligible individual pursuant to subparagraphs (A), except for subclause (II) of clause (ii), and (B) of paragraph (1) of subsection (c) of Section 32 of the Internal Revenue Code, as modified by paragraph (1) of subdivision (c) of Section 17052 of the Revenue and Taxation Code and who satisfies all of the following:
(I) Filed a California individual income tax return on or before October 15, 2021, except as provided in subparagraph (B), for the taxable year beginning on or after January 1, 2020, and before January 1, 2021.
(II) Included on the return described in subclause (I) either their federal individual taxpayer identification number, or, if married, the federal
individual taxpayer identification number of their spouse.
(III) Reported on the return described in subclause (I), California adjusted gross income of seventy-five thousand dollars ($75,000) or less.
(IV) Is a California resident, as defined by Section 17014 of the Revenue and Taxation Code, on the date the Controller issues the payment pursuant to subdivision (a).
(B) In the case of an individual who included either their federal individual taxpayer identification number or, if married, the federal individual taxpayer identification number of their spouse, on their California individual income tax return for the taxable year beginning on or after January 1, 2020, and before January 1, 2021, and who meets all of the other requirements of a qualified recipient, both of the following shall apply if the individual or
their spouse applied for, but did not receive, a federal individual taxpayer identification number on or before October 15, 2021:
(i) The individual is a qualified recipient for purposes of this section if the tax return described in this subparagraph was filed on or before February 15, 2022.
(ii) Sections 19131 and 19132 of the Revenue and Taxation Code shall not apply to the tax return described in this subparagraph.
(C) Notwithstanding subparagraph (A), a “qualified recipient” shall not include an individual that satisfies all of the following:
(i) Is an eligible individual without a qualifying child as determined under Section 17052 of the Revenue and Taxation Code.
(ii) Files their
California individual income tax return using the single filing status for the taxable year described in subparagraph (A).
(iii) Satisfies either of the following:
(I) Is deceased on the date the Controller would issue the payment authorized under subdivision (a), but for the individual’s death.
(II) Is incarcerated, other than incarceration pending the disposition of charges, in a jail, prison, or similar penal institution or correctional facility on the date the Controller would issue the payment authorized under subdivision (a), but for the incarceration.
(c) In the case of a qualified recipient that files a joint return with their spouse pursuant to Part 10.2 (commencing with Section 18401) of Division 2 of the Revenue and Taxation Code for a
taxable year described in subparagraph (A) of paragraph (3) of subdivision (b), the qualified recipient and their spouse shall be considered one qualified recipient for purposes of this section, and shall receive only one payment of the applicable amount.
(d) The payment authorized by this section shall not be a refund or overpayment of income taxes under Chapter 6 (commencing with Section 19301) of Part 10.2 of Division 2 of the Revenue and Taxation Code of any liability imposed under Part 10 (commencing with Section 17001) of Division 2 of the Revenue and Taxation Code.
(e) The Franchise Tax Board shall provide return or return information of the qualified recipients to the Controller as authorized under Section 19554.1 of the Revenue and Taxation Code to allow the Controller to make payments authorized pursuant to this section.
(f) (1) There is hereby created in the State Treasury the Golden State Stimulus Emergency Fund. Notwithstanding Section 13340 of the Government Code, an amount necessary for the Controller to make the payments required under subdivision (a) is hereby continuously appropriated, without regard to fiscal year, from the Golden State Stimulus Emergency Fund to the Controller for the purpose of making the Golden State Stimulus tax refund payments to help low-income Californians.
(2) The Controller shall transfer to the Golden State Stimulus Emergency Fund an amount not in excess of the amount appropriated under paragraph (1).
(3) (A) The Controller shall issue the required payments no later than July 15, 2022.
(B) Notwithstanding subparagraph (A), the Controller may reissue stale, dated, or replacement warrants for the payments pursuant to subparagraph (B) of paragraph (2) of subdivision (b) of Section 905.2 of the Government Code after July 15, 2022.
(4) All refunds returned shall be redeposited by the Controller in the Golden State Stimulus Emergency Fund.
(5) Any unused money remaining in the Golden State Stimulus Emergency Fund shall be transferred to the General Fund by June 1, 2024.
(g) Notwithstanding any other law, the payment authorized pursuant to this section shall be treated in the same manner as the federal earned income refund for the purpose of determining eligibility to receive benefits under Division 9 (commencing with Section 10000) of the Welfare and Institutions Code, excluding benefits
under Chapter 7 (commencing with Section 14000) of Part 3 of Division 9 of the Welfare and Institutions Code, or amounts of those benefits.
(h) Notwithstanding any other law, the payment authorized pursuant to this section shall not be taken into account as income, and shall not be taken into account as resources for a period of 12 months from receipt, for purposes of determining the eligibility of such individual, or any other individual, for benefits or assistance or the amount or extent of benefits or assistance under any state or local program not covered in subdivision (g). With respect to a state or local program, this subdivision shall only be implemented to the extent that it does not conflict with federal law relating to that program, and that any required federal approval or waiver is first obtained for that program.
(i) The Legislature finds and declares that, to the
extent they are otherwise a qualified recipient pursuant to paragraph (3) of subdivision (b), undocumented persons are eligible for the payment authorized by this section within the meaning of subsection (d) of Section 1621 of Title 8 of the United States Code.
(j) This section shall remain in effect until January 1, 2025, and as of that date is repealed.
(Amended by Stats. 2021, Ch. 71, Sec. 5. (SB 139) Effective July 12, 2021. Repealed as of January 1, 2025, by its own provisions.)
(a) The Controller shall make a one-time Golden State Stimulus II tax refund payment to each qualified recipient in an amount determined pursuant to subdivision (c), but not to exceed one thousand one hundred dollars ($1,100). A qualified recipient shall not receive more than one payment of the applicable amount. The payment may be made in the form and manner determined by the Franchise Tax Board.
(b) (1) For purposes of this section, “qualified recipient” means an individual who meets all of the following criteria:
(A) Is an individual who filed a California individual income tax return on or before October 15, 2021, except as provided in paragraph (2), for the taxable year
beginning on or after January 1, 2020, and before January 1, 2021.
(B) Is a California resident, as defined by Section 17014 of the Revenue and Taxation Code, for more than one-half of the taxable year beginning on or after January 1, 2020, and before January 1, 2021, and on the date the Controller issues the payment pursuant to subdivision (a).
(C) Cannot be claimed as a dependent by another taxpayer.
(D) Had California adjusted gross income of one dollar ($1) or more, but not more than seventy-five thousand dollars ($75,000), or not more than thirty-seven thousand five hundred dollars ($37,500) in the case of a married individual filing separately, as reported on the return described in subparagraph (A).
(E) Had wages subject to withholding under
Division 6 (commencing with Section 13000) of the Unemployment Insurance Code of seventy-five thousand dollars ($75,000) or less, or thirty-seven thousand five hundred dollars ($37,500) or less in the case of a married individual filing separately, as reported on the return described in subparagraph (A).
(2) In the case of an individual who included either their federal individual taxpayer identification number or, if married, the federal individual taxpayer identification number of their spouse, on their California individual income tax return for the taxable year beginning on or after January 1, 2020, and before January 1, 2021, and who meets all of the other requirements of a qualified recipient, both of the following shall apply if the individual or their spouse applied for, but did not receive, a federal individual taxpayer identification number on or before October 15, 2021:
(A) The individual is a qualified recipient for purposes of this section if the tax return described in this paragraph was filed on or before February 15, 2022.
(B) Sections 19131 and 19132 of the Revenue and Taxation Code shall not apply to the return described in this paragraph.
(3) A “qualified recipient” shall not include an individual who satisfies all of the following:
(A) Is an individual without a dependent.
(B) Files or filed their California individual income tax return using the single filing status for the taxable year described in subparagraph (A) of paragraph (1).
(C) Is either of the following:
(i) Deceased on the date the Controller would issue the payment authorized under subdivision (a), but for the individual’s death.
(ii) Incarcerated, other than incarcerated pending the disposition of charges, in a jail, prison, or similar penal institution or correctional facility on the date the Controller would issue the payment authorized under subdivision (a), but for the individual’s incarceration.
(c) The payment for a qualified recipient shall be in an amount as follows:
(1) Five hundred dollars ($500), or two hundred fifty dollars ($250) in the case of a married individual filing separately, if the qualified recipient met the requirements under Section 8150, the qualified recipient filed the return described in subparagraph (A) of paragraph (1) of subdivision (b) using their social security
number, and, if married, the social security number of their spouse, and the qualified recipient claimed a credit for one or more dependents under paragraph (1) of subdivision (d) of Section 17054 of the Revenue and Taxation Code on that return.
(2) Six hundred dollars ($600), or three hundred dollars ($300) in the case of a married individual filing separately, if the qualified recipient did not meet the requirements under Section 8150, and the qualified recipient did not claim a credit for one or more dependents under paragraph (1) of subdivision (d) of Section 17054 of the Revenue and Taxation Code on the return described in subparagraph (A) of paragraph (1) of subdivision (b).
(3) One thousand dollars ($1,000), or five hundred dollars ($500) in the case of a married individual filing separately, if the qualified recipient met the requirements under Section 8150, the qualified
recipient filed the return described in subparagraph (A) of paragraph (1) of subdivision (b) with either their federal individual taxpayer identification number, or, if married, the federal individual taxpayer identification number of their spouse, and the qualified recipient claimed a credit for one or more dependents under paragraph (1) of subdivision (d) of Section 17054 of the Revenue and Taxation Code on that return.
(4) One thousand one hundred dollars ($1,100), or five hundred fifty dollars ($550) in the case of a married individual filing separately, if the qualified recipient did not meet the requirements under Section 8150 and the qualified recipient claimed a credit for one or more dependents under paragraph (1) of subdivision (d) of Section 17054 of the Revenue and Taxation Code on the return described in subparagraph (A) of paragraph (1) of subdivision (b).
(d) The
payment authorized by this section shall not be a refund or overpayment of income taxes under Chapter 6 (commencing with Section 19301) of Part 10.2 of Division 2 of the Revenue and Taxation Code of any liability imposed under Part 10 (commencing with Section 17001) of Division 2 of the Revenue and Taxation Code.
(e) In the case of a qualified recipient who files a joint return with their spouse pursuant to Part 10.2 (commencing with Section 18401) of the Revenue and Taxation Code for a taxable year described in subparagraph (A) of paragraph (1) of subdivision (b), the qualified recipient and their spouse shall be considered one qualified recipient for purposes of this section, and shall receive only one payment of the applicable amount.
(f) (1) The Franchise Tax Board shall provide return or return information of the qualified recipients to the Controller as
authorized under Section 19554.1 of the Revenue and Taxation Code to allow the Controller to make payments authorized pursuant to this section.
(2) The Franchise Tax Board shall inform the Controller of the payment amount for each qualified recipient.
(g) (1) Notwithstanding Section 13340 of the Government Code, an amount necessary for the Controller to make the payments required under subdivision (a) is hereby continuously appropriated, without regard to fiscal year, from the Golden State Stimulus Emergency Fund to the Controller for the purpose of making the Golden State Stimulus II tax refund payments to help low- and middle-income Californians impacted by the COVID-19 emergency.
(2) The Controller shall transfer to the Golden State Stimulus Emergency Fund an amount not in excess of the
amount appropriated under paragraph (1).
(3) (A) The Controller shall issue the required payments no later than July 15, 2022.
(B) Notwithstanding subparagraph (A), the Controller may reissue stale, dated, or replacement warrants for the Golden State Stimulus II tax refund payments pursuant to subparagraph (B) of paragraph (2) of subdivision (b) of Section 905.2 of the Government Code after July 15, 2022.
(4) All payments which are returned shall be redeposited by the Controller in the Golden State Stimulus Emergency Fund.
(5) Any unused money remaining in the Golden State Stimulus Emergency Fund shall be transferred to the General Fund by June 1, 2024.
(h) Notwithstanding any other law, the payment authorized pursuant to this section shall be treated in the same manner as the federal earned income refund for the purpose of determining eligibility to receive benefits under Division 9 (commencing with Section 10000), excluding benefits under Chapter 7 (commencing with Section 14000) of Part 3 of Division 9, or amounts of those benefits.
(i) Notwithstanding any other law, the payment authorized pursuant to this section shall not be taken into account as income, and shall not be taken into account as resources for a period of 12 months from receipt, for purposes of determining the eligibility of such individual, or any other individual, for benefits or assistance or the amount or extent of benefits or assistance under any state or local program not covered in subdivision (h). With respect to a state or local program, this subdivision shall only be implemented to the extent that it
does not conflict with federal law relating to that program, and that any required federal approval or waiver is first obtained for that program.
(j) The Legislature finds and declares that, to the extent that an individual is otherwise a qualified recipient pursuant to this section, an undocumented person, within the meaning of subsection (d) of Section 1621 of Title 8 of the United States Code, is eligible for the payment authorized by this section.
(k) This section shall remain in effect only until January 1, 2025, and on that date is repealed.
(Amended by Stats. 2021, Ch. 256, Sec. 29. (AB 176) Effective September 23, 2021. Repealed as of January 1, 2025, by its own provisions.)