{"id":3204,"date":"2022-05-09T04:05:21","date_gmt":"2022-05-09T04:05:21","guid":{"rendered":"https:\/\/crowdsourcelawyers.com\/california-statutes\/?page_id=3204"},"modified":"2022-05-20T23:47:07","modified_gmt":"2022-05-20T23:47:07","slug":"revenue-and-taxation-code-rtc-17052","status":"publish","type":"page","link":"https:\/\/crowdsourcelawyers.com\/california-statutes\/california-statutes\/revenue-and-taxation-code-rtc-17052\/","title":{"rendered":"Revenue and Taxation Code &#8211; RTC 17052"},"content":{"rendered":"\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-l2y76ady-908f9c53cb7f35d50d7ee70ef61f23e4\">\n#top .av-special-heading.av-l2y76ady-908f9c53cb7f35d50d7ee70ef61f23e4{\npadding-bottom:10px;\n}\nbody .av-special-heading.av-l2y76ady-908f9c53cb7f35d50d7ee70ef61f23e4 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n.av-special-heading.av-l2y76ady-908f9c53cb7f35d50d7ee70ef61f23e4 .av-subheading{\nfont-size:22px;\n}\n<\/style>\n<div  class='av-special-heading av-l2y76ady-908f9c53cb7f35d50d7ee70ef61f23e4 av-special-heading-h1 blockquote modern-quote  avia-builder-el-0  el_before_av_hr  avia-builder-el-first '><div class='av-subheading av-subheading_above'><p>California<\/p>\n<\/div><h1 class='av-special-heading-tag '  itemprop=\"headline\"  >Revenue and Taxation Code &#8211; RTC \u00a7 17052<\/h1><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-av_hr-3a876428eececa9d35452247ddb053af\">\n#top .hr.hr-invisible.av-av_hr-3a876428eececa9d35452247ddb053af{\nheight:50px;\n}\n<\/style>\n<div  class='hr av-av_hr-3a876428eececa9d35452247ddb053af hr-invisible  avia-builder-el-1  el_after_av_heading  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<section  class='av_textblock_section av-av_textblock-e878f05c31dff72941bf1e49a00d9ff5 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock'  itemprop=\"text\" ><p><a href=\"https:\/\/crowdsourcelawyers.com\/\">CrowdSourceLawyers.com<\/a><\/p>\n<\/div><\/section>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-avia_sc_search-4ee94ae86cde3b232e718bb4ac84e6ad\">\n#top .avia_search_element.av-avia_sc_search-4ee94ae86cde3b232e718bb4ac84e6ad .av_searchform_wrapper{\nborder-color:#edae44;\nbackground-color:#edae44;\n}\n#top .avia_search_element.av-avia_sc_search-4ee94ae86cde3b232e718bb4ac84e6ad #s.av-input-field{\ncolor:#edae44;\n}\n#top .avia_search_element.av-avia_sc_search-4ee94ae86cde3b232e718bb4ac84e6ad .av-input-field-icon.av-search-icon{\ncolor:#edae44;\n}\n#top .avia_search_element.av-avia_sc_search-4ee94ae86cde3b232e718bb4ac84e6ad .av-input-field-icon.av-search-icon.avia-svg-icon svg:first-child{\nfill:#edae44;\nstroke:#edae44;\n}\n#top .avia_search_element.av-avia_sc_search-4ee94ae86cde3b232e718bb4ac84e6ad #searchsubmit{\nbackground-color:#edae44;\n}\n#top .avia_search_element.av-avia_sc_search-4ee94ae86cde3b232e718bb4ac84e6ad .av_searchsubmit_wrapper{\nbackground-color:#edae44;\n}\n<\/style>\n<div  class='avia_search_element av-avia_sc_search-4ee94ae86cde3b232e718bb4ac84e6ad  avia-builder-el-3  el_after_av_textblock  el_before_av_hr '><search><form action='https:\/\/crowdsourcelawyers.com\/california-statutes\/' id='searchform_element' method='get' class='' data-element_id='av-avia_sc_search-4ee94ae86cde3b232e718bb4ac84e6ad' ><div class='av_searchform_wrapper'><input type='search' value='' id='s' name='s' placeholder='Search CA statutes' aria-label='Search CA statutes' class='av-input-field ' required \/><div class='av_searchsubmit_wrapper '><input type='submit' value='Find' id='searchsubmit' class='button ' title='View results on search page' aria-label='View results on search page' \/><\/div><input type='hidden' name='numberposts' value='10' \/><input type='hidden' name='results_hide_fields' value='' \/><\/div><\/form><\/search><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-av_hr-3a876428eececa9d35452247ddb053af\">\n#top .hr.hr-invisible.av-av_hr-3a876428eececa9d35452247ddb053af{\nheight:50px;\n}\n<\/style>\n<div  class='hr av-av_hr-3a876428eececa9d35452247ddb053af hr-invisible  avia-builder-el-4  el_after_avia_sc_search  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<section  class='av_textblock_section av-l2y7amhy-b05be53afeb57fd473f35006b4e11c7d '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock'  itemprop=\"text\" ><div class=\"row\">\n<div class=\"subsection\"><\/div>\n<div class=\"subsection\">\n<div class=\"subsection\">\n<div class=\"subsection\">\n<p>(a)(1)\u2002For each taxable year beginning on or after January 1, 2015, there shall be allowed against the \u201cnet tax,\u201d as defined by\u00a0<span class=\"cite\">Section 17039\u00a0<\/span>, an earned income tax credit in an amount equal to an amount determined in accordance with\u00a0<span class=\"cite\">Section 32 of the Internal Revenue Code\u00a0<\/span>,\u00a0<span class=\"footnote-reference\">\u20091<\/span>\u00a0relating to earned income, as applicable for federal income tax purposes for the taxable year, except as otherwise provided in this section.<\/p>\n<\/div>\n<div class=\"subsection\">\n<div class=\"subsection\">\n<p style=\"padding-left: 40px\">(2)(A)\u2002The amount of the credit determined under\u00a0<span class=\"cite\">Section 32 of the Internal Revenue Code\u00a0<\/span>, relating to earned income, as modified by this section, shall be multiplied by the earned income tax credit adjustment factor for the taxable year.<\/p>\n<\/div>\n<div class=\"subsection\">\n<p style=\"padding-left: 40px\">(B)\u2002Unless otherwise specified in the annual Budget Act, the earned income tax credit adjustment factor for a taxable year beginning on or after January 1, 2015, shall be 0 percent.<\/p>\n<\/div>\n<div class=\"subsection\">\n<p style=\"padding-left: 40px\">(C)\u2002The earned income tax credit authorized by this section shall only be operative for taxable years for which resources are authorized in the annual Budget Act for the Franchise Tax Board to oversee and audit returns associated with the credit.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"subsection\">\n<div class=\"subsection\">\n<p>(b)(1)\u2002In lieu of the table prescribed in\u00a0<span class=\"cite\">Section 32(b)(1) of the Internal Revenue Code\u00a0<\/span>, relating to percentages, the credit percentage and the phaseout percentage shall be determined as follows:<\/p>\n<div class=\"responsive_table\">\n<table>\n<tbody>\n<tr>\n<td width=\"37.9%\">\n<div class=\"quadding-l\">In the case of an eligible individual<\/div>\n<p>with:<\/td>\n<td width=\"21.8%\">\n<div class=\"quadding-l\">The credit<\/div>\n<p>percentage is:<\/td>\n<td width=\"40.2%\">\n<div class=\"quadding-l\">The phaseout<\/div>\n<p>percentage is:<\/td>\n<\/tr>\n<tr>\n<td width=\"37.9%\">No qualifying children<\/td>\n<td width=\"21.8%\">7.65%<\/td>\n<td width=\"40.2%\">7.65%<\/td>\n<\/tr>\n<tr>\n<td width=\"37.9%\">1 qualifying child<\/td>\n<td width=\"21.8%\">34%<\/td>\n<td width=\"40.2%\">34%<\/td>\n<\/tr>\n<tr>\n<td width=\"37.9%\">2 qualifying children<\/td>\n<td width=\"21.8%\">40%<\/td>\n<td width=\"40.2%\">40%<\/td>\n<\/tr>\n<tr>\n<td width=\"37.9%\">3 or more qualifying children<\/td>\n<td width=\"21.8%\">45%<\/td>\n<td width=\"40.2%\">45%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<div class=\"subsection\">\n<div class=\"subsection\">\n<p style=\"padding-left: 40px\">(2)(A)\u2002In lieu of the table prescribed in\u00a0<span class=\"cite\">Section 32(b)(2)(A) of the Internal Revenue Code\u00a0<\/span>, the earned income amount and the phaseout amount shall be determined as follows:<\/p>\n<div class=\"responsive_table\">\n<table>\n<tbody>\n<tr>\n<td width=\"37.9%\">\n<div class=\"quadding-l\">In the case of an eligible individual<\/div>\n<p>with:<\/td>\n<td width=\"21.8%\">\n<div class=\"quadding-l\">The earned income<\/div>\n<p>amount is:<\/td>\n<td width=\"40.2%\">\n<div class=\"quadding-l\">The phaseout<\/div>\n<p>amount is:<\/td>\n<\/tr>\n<tr>\n<td width=\"37.9%\">No qualifying children<\/td>\n<td width=\"21.8%\">$3,290<\/td>\n<td width=\"40.2%\">$3,290<\/td>\n<\/tr>\n<tr>\n<td width=\"37.9%\">1 qualifying child<\/td>\n<td width=\"21.8%\">$4,940<\/td>\n<td width=\"40.2%\">$4,940<\/td>\n<\/tr>\n<tr>\n<td width=\"37.9%\">2 or more qualifying children<\/td>\n<td width=\"21.8%\">$6,935<\/td>\n<td width=\"40.2%\">$6,935<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<div class=\"subsection\">\n<p style=\"padding-left: 40px\">(B)\u2002<span class=\"cite\">\u00a0Section 32(b)(2)(B) of the Internal Revenue Code\u00a0<\/span>, relating to joint returns, shall not apply.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"subsection\">\n<div class=\"subsection\">\n<p>(c)(1)\u2002<span class=\"cite\">\u00a0Section 32(c)(1)(A)(ii)(I) of the Internal Revenue Code\u00a0<\/span>is modified by substituting \u201cthis state\u201d for \u201cthe United States.\u201d<\/p>\n<\/div>\n<div class=\"subsection\">\n<p style=\"padding-left: 40px\"><span class=\"added-material\">(2)\u2002For each taxable year beginning on or after January 1, 2018,\u00a0<span class=\"cite\">Section 32(c)(1)(A)(ii)(II) of the Internal Revenue Code\u00a0<\/span>is modified by deleting \u201c25 but not attained age 65\u201d and inserting in lieu thereof the following: \u2009\u201c18.\u201d<\/span><\/p>\n<\/div>\n<div class=\"subsection\">\n<p style=\"padding-left: 40px\"><span class=\"added-material\">(3)<\/span>\u2002<span class=\"cite\">\u00a0Section 32(c)(2)(A) of the Internal Revenue Code\u00a0<\/span>is modified as follows:<\/p>\n<div class=\"subsection\">\n<p style=\"padding-left: 40px\">(A)\u2002<span class=\"cite\">\u00a0Section 32(c)(2)(A)(i) of the Internal Revenue Code\u00a0<\/span>is modified by deleting \u201cplus\u201d and inserting in lieu thereof the following: \u2009\u201cand only if such amounts are subject to withholding pursuant to Division 6 (commencing with\u00a0<span class=\"cite\">Section 13000) of the Unemployment Insurance Code\u00a0<\/span>.\u201d<\/p>\n<\/div>\n<div class=\"subsection\">\n<p style=\"padding-left: 40px\">(B)\u2002<span class=\"cite\">\u00a0Section 32(c)(2)(A)(ii) of the Internal Revenue Code\u00a0<\/span>shall not apply.<\/p>\n<\/div>\n<\/div>\n<div class=\"subsection\">\n<p style=\"padding-left: 40px\"><span class=\"added-material\">(4)<\/span>\u2002For taxable years beginning on or after January 1, 2017, paragraph\u00a0<span class=\"added-material\">(3)<\/span>\u00a0shall not apply and in lieu thereof\u00a0<span class=\"cite\">Section 32(c)(2)(A) of the Internal Revenue Code\u00a0<\/span>is modified as follows:<\/p>\n<div class=\"subsection\">\n<p style=\"padding-left: 40px\">(A)\u2002<span class=\"cite\">\u00a0Section 32(c)(2)(A)(i) of the Internal Revenue Code\u00a0<\/span>is modified by deleting \u201cplus\u201d and inserting in lieu thereof the following: \u2009\u201cand only if such amounts are subject to withholding pursuant to Division 6 (commencing with\u00a0<span class=\"cite\">Section 13000) of the Unemployment Insurance Code\u00a0<\/span>, plus.\u201d<\/p>\n<\/div>\n<div class=\"subsection\">\n<p style=\"padding-left: 40px\">(B)\u2002<span class=\"cite\">\u00a0Section 32(c)(2)(A)(ii) of the Internal Revenue Code\u00a0<\/span>shall apply.<\/p>\n<\/div>\n<\/div>\n<div class=\"subsection\">\n<p style=\"padding-left: 40px\"><span class=\"added-material\">(5)<\/span>\u2002<span class=\"cite\">\u00a0Section 32(c)(3)(C) of the Internal Revenue Code\u00a0<\/span>, relating to place of abode, is modified by substituting \u201cthis state\u201d for \u201cthe United States.\u201d<\/p>\n<\/div>\n<\/div>\n<div class=\"subsection\">\n<p>(d)\u2002<span class=\"cite\">\u00a0Section 32(i)(1) of the Internal Revenue Code\u00a0<\/span>is modified by substituting \u201c$3,400\u201d for \u201c$2,200.\u201d<\/p>\n<\/div>\n<div class=\"subsection\">\n<div class=\"subsection\">\n<p>(e)<span class=\"added-material\">(1)<\/span>\u2002In lieu of\u00a0<span class=\"cite\">Section 32(j) of the Internal Revenue Code\u00a0<\/span>, relating to inflation adjustments, for taxable years beginning on or after January 1, 2016, the amounts specified in paragraph (2) of subdivision (b) and in subdivision (d) shall be recomputed annually in the same manner as the recomputation of income tax brackets under\u00a0<span class=\"cite\">subdivision (h) of Section 17041\u00a0<\/span>.<\/p>\n<\/div>\n<div class=\"subsection\">\n<p style=\"padding-left: 40px\"><span class=\"added-material\">(2)\u2002For each taxable year beginning on or after January 1, 2018, and before January 1, 2019, when recomputing the amounts referenced in paragraph (1), the percentage change in the California Consumer Price Index shall be deemed to be the greater of 3.1 percent or the percentage change in the California Consumer Price Index as calculated under\u00a0<span class=\"cite\">subdivision (h) of Section 17041\u00a0<\/span>for that taxable year.<\/span><\/p>\n<\/div>\n<\/div>\n<div class=\"subsection\">\n<p>(f)\u2002If the amount allowable as a credit under this section exceeds the tax liability computed under this part for the taxable year, the excess shall be credited against other amounts due, if any, and the balance, if any, shall be paid from the Tax Relief and Refund Account and refunded to the taxpayer.<\/p>\n<\/div>\n<div class=\"subsection\">\n<div class=\"subsection\">\n<p>(g)(1)\u2002The Franchise Tax Board may prescribe rules, guidelines, or procedures necessary or appropriate to carry out the purposes of this section. \u2002Chapter 3.5 (commencing with\u00a0<span class=\"cite\">Section 11340) of Part 1 of Division 3 of Title 2 of the Government Code\u00a0<\/span>shall not apply to any rule, guideline, or procedure prescribed by the Franchise Tax Board pursuant to this section.<\/p>\n<\/div>\n<div class=\"subsection\">\n<div class=\"subsection\">\n<p style=\"padding-left: 40px\">(2)(A)\u2002The Franchise Tax Board may prescribe any regulations necessary or appropriate to carry out the purposes of this section, including any regulations to prevent improper claims from being filed or improper payments from being made with respect to net earnings from self-employment.<\/p>\n<\/div>\n<div class=\"subsection\">\n<p style=\"padding-left: 40px\">(B)\u2002The adoption of any regulations pursuant to subparagraph (A) may be adopted as emergency regulations in accordance with the rulemaking provisions of the Administrative Procedure Act (Chapter 3.5 (commencing with\u00a0<span class=\"cite\">Section 11340) of Part 1 of Division 3 of Title 2 of the Government Code\u00a0<\/span>) and shall be deemed an emergency and necessary for the immediate preservation of the public peace, health and safety, or general welfare. \u2002Notwithstanding Chapter 3.5 (commencing with\u00a0<span class=\"cite\">Section 11340) of Part 1 of Division 3 of Title 2 of the Government Code\u00a0<\/span>, these emergency regulations shall not be subject to the review and approval of the Office of Administrative Law. \u2002The regulations shall become effective immediately upon filing with the Secretary of State, and shall remain in effect until revised or repealed by the Franchise Tax Board.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"subsection\">\n<p>(h)\u2002Notwithstanding any other law, amounts refunded 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\u00a0<span class=\"cite\">Section 10000) of the Welfare and Institutions Code\u00a0<\/span>or amounts of those benefits.<\/p>\n<\/div>\n<div class=\"subsection\">\n<div class=\"subsection\">\n<p>(i)(1)\u2002For the purpose of implementing the credit allowed by this section for the 2015 taxable year, the Franchise Tax Board shall be exempt from the following:<\/p>\n<div class=\"subsection\">\n<p style=\"padding-left: 40px\">(A)\u2002Special Project Report requirements under State Administrative Manual Sections 4819.36, 4945, and 4945.2.<\/p>\n<\/div>\n<div class=\"subsection\">\n<p style=\"padding-left: 40px\">(B)\u2002Special Project Report requirements under Statewide Information Management Manual\u00a0<span class=\"cite\">Section 30\u00a0<\/span>.<\/p>\n<\/div>\n<div class=\"subsection\">\n<p style=\"padding-left: 40px\">(C)\u2002Section 11.00 of the 2015 Budget Act.<\/p>\n<\/div>\n<div class=\"subsection\">\n<p style=\"padding-left: 40px\">(D)\u2002<span class=\"cite\">\u00a0Sections 12101\u00a0<\/span>,\u00a0<span class=\"cite\">12101.5\u00a0<\/span>,\u00a0<span class=\"cite\">12102\u00a0<\/span>, and\u00a0<span class=\"cite\">12102.1 of the Public Contract Code\u00a0<\/span>.<\/p>\n<\/div>\n<\/div>\n<div class=\"subsection\">\n<p style=\"padding-left: 40px\">(2)\u2002The Franchise Tax Board shall formally incorporate the scope, costs, and schedule changes associated with the implementation of the credit allowed by this section in its next anticipated Special Project Report for its Enterprise Data to Revenue Project.<\/p>\n<\/div>\n<\/div>\n<div class=\"subsection\">\n<div class=\"subsection\">\n<p>(j)(1)\u2002In accordance with\u00a0<span class=\"cite\">Section 41 of the Revenue and Taxation Code\u00a0<\/span>, the purpose of the California Earned Income Tax Credit is to reduce poverty among California&#8217;s poorest working families and individuals. \u2002To measure whether the credit achieves its intended purpose, the Franchise Tax Board shall annually prepare a written report on the following:<\/p>\n<div class=\"subsection\">\n<p style=\"padding-left: 40px\">(A)\u2002The number of tax returns claiming the credit.<\/p>\n<\/div>\n<div class=\"subsection\">\n<p style=\"padding-left: 40px\">(B)\u2002The number of individuals represented on tax returns claiming the credit.<\/p>\n<\/div>\n<div class=\"subsection\">\n<p style=\"padding-left: 40px\">(C)\u2002The average credit amount on tax returns claiming the credit.<\/p>\n<\/div>\n<div class=\"subsection\">\n<p style=\"padding-left: 40px\">(D)\u2002The distribution of credits by number of dependents and income ranges. \u2002The income ranges shall encompass the phase-in and phaseout ranges of the credit.<\/p>\n<\/div>\n<div class=\"subsection\">\n<p style=\"padding-left: 40px\">(E)\u2002Using data from tax returns claiming the credit, including an estimate of the federal tax credit determined under\u00a0<span class=\"cite\">Section 32 of the Internal Revenue Code\u00a0<\/span>, an estimate of the number of families who are lifted out of deep poverty by the credit and an estimate of the number of families who are lifted out of deep poverty by the combination of the credit and the federal tax credit. \u2002For the purposes of this subdivision, a family is in \u201c<span class=\"wordphrase\">deep poverty<\/span>\u201d if the income of the family is less than 50 percent of the federal poverty threshold.<\/p>\n<\/div>\n<\/div>\n<div class=\"subsection\">\n<p style=\"padding-left: 40px\">(2)\u2002The Franchise Tax Board shall provide the written report to the Senate Committee on Budget and Fiscal Review, the Assembly Committee on Budget, the Senate and Assembly Committees on Appropriations, the Senate Committee on Governance and Finance, the Assembly Committee on Revenue and Taxation, and the Senate and Assembly Committees on Human Services.<\/p>\n<\/div>\n<\/div>\n<div class=\"subsection\">\n<p>(k)\u2002The tax credit allowed by this section shall be known as the California Earned Income Tax Credit.<\/p>\n<\/div>\n<div class=\"subsection\">\n<p>(<i>l<\/i>)\u2002The amendments made to this section by Chapter 722 of the Statutes of 2016 shall apply to taxable years beginning on or after January 1, 2016.<\/p>\n<\/div>\n<div class=\"subsection\">\n<div class=\"subsection\">\n<p>(m)(1)\u2002For each taxable year beginning on or after January 1, 2017,\u00a0<span class=\"added-material\">and before January 1, 2018,<\/span>\u00a0if the amount of credit computed pursuant to subdivisions (a) and (b) is less than or equal to one hundred dollars ($100) multiplied by the ratio of the earned income tax credit adjustment factor for that taxable year divided by 0.85 for an eligible individual with no qualifying children, or less than or equal to two hundred fifty dollars ($250) multiplied by the ratio of the earned income tax credit adjustment factor for that taxable year divided by 0.85 for an eligible individual with one or more qualifying children, and the earned income amount is greater than or equal to the corresponding amount in the table set forth in paragraph (2) below, then in lieu of the table prescribed in paragraph (1) of subdivision (b), the credit percentage and the phaseout percentage shall be determined as follows:<\/p>\n<div class=\"responsive_table\">\n<table>\n<tbody>\n<tr>\n<td width=\"27.6%\">\n<div class=\"quadding-l\">In the case of an eligible<\/div>\n<p>individual with:<\/td>\n<td width=\"27.6%\">The credit percentage is:<\/td>\n<td width=\"44.8%\">\n<div class=\"quadding-l\">The phaseout percentage<\/div>\n<p>is:<\/td>\n<\/tr>\n<tr>\n<td width=\"27.6%\">No qualifying children<\/td>\n<td width=\"27.6%\">2.20%<\/td>\n<td width=\"44.8%\">1.22%<\/td>\n<\/tr>\n<tr>\n<td width=\"27.6%\">1 qualifying child<\/td>\n<td width=\"27.6%\">3.10%<\/td>\n<td width=\"44.8%\">2.29%<\/td>\n<\/tr>\n<tr>\n<td width=\"27.6%\">2 qualifying children<\/td>\n<td width=\"27.6%\">2.13%<\/td>\n<td width=\"44.8%\">3.45%<\/td>\n<\/tr>\n<tr>\n<td width=\"27.6%\">\n<div class=\"quadding-l\">3 or more qualifying<\/div>\n<p>children<\/td>\n<td width=\"27.6%\">2.12%<\/td>\n<td width=\"44.8%\">3.49%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<div class=\"subsection\">\n<p style=\"padding-left: 40px\">(2)\u2002For each taxable year beginning on or after January 1, 2017,\u00a0<span class=\"added-material\">and before January 1, 2018,<\/span>\u00a0if the amount of credit computed pursuant to subdivisions (a) and (b) is less than or equal to one hundred dollars ($100) multiplied by the ratio of the earned income tax credit adjustment factor for that taxable year divided by 0.85 for an eligible individual with no qualifying children, or less than or equal to two hundred fifty dollars ($250) multiplied by the ratio of the earned income tax credit adjustment factor for that taxable year divided by 0.85 for an eligible individual with one or more qualifying children, then in lieu of the table prescribed in subparagraph (A) of paragraph (2) of subdivision (b), the earned income amount and the phaseout amount shall be determined as follows:<\/p>\n<div class=\"responsive_table\">\n<table>\n<tbody>\n<tr>\n<td width=\"27.6%\">\n<div class=\"quadding-l\">In the case of an eligible<\/div>\n<p>individual with:<\/td>\n<td width=\"27.6%\">\n<div class=\"quadding-l\">The earned income<\/div>\n<p>amount is:<\/td>\n<td width=\"44.8%\">The phaseout amount is:<\/td>\n<\/tr>\n<tr>\n<td width=\"27.6%\">No qualifying children<\/td>\n<td width=\"27.6%\">$5,354<\/td>\n<td width=\"44.8%\">$5,354<\/td>\n<\/tr>\n<tr>\n<td width=\"27.6%\">1 qualifying child<\/td>\n<td width=\"27.6%\">$9,484<\/td>\n<td width=\"44.8%\">$9,484<\/td>\n<\/tr>\n<tr>\n<td width=\"27.6%\">2 qualifying children<\/td>\n<td width=\"27.6%\">$13,794<\/td>\n<td width=\"44.8%\">$13,794<\/td>\n<\/tr>\n<tr>\n<td width=\"27.6%\">\n<div class=\"quadding-l\">3 or more qualifying<\/div>\n<p>children<\/td>\n<td width=\"27.6%\">$13,875<\/td>\n<td width=\"44.8%\">$13,875<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"subsection\">\n<div class=\"subsection\">\n<p><span class=\"added-material\">(n)(1)\u2002For each taxable year beginning on or after January 1, 2018, if the amount of credit computed pursuant to subdivisions (a) and (b) is less than or equal to one hundred three dollars ($103) multiplied by the ratio of the earned income tax credit adjustment factor for that taxable year divided by 0.85 for an eligible individual with no qualifying children, or less than or equal to two hundred fifty-eight dollars ($258) multiplied by the ratio of the earned income tax credit adjustment factor for that taxable year divided by 0.85 for an eligible individual with one or more qualifying children, and the earned income amount is greater than or equal to the corresponding amount in the table set forth in paragraph (2) below, then in lieu of the table prescribed in paragraph (1) of subdivision (b), the credit percentage and the phaseout percentage shall be determined as follows:<\/span><\/p>\n<div class=\"responsive_table\">\n<table>\n<tbody>\n<tr>\n<td width=\"27.6%\">In the case of an eligible individual with:<\/td>\n<td width=\"27.6%\">The credit percentage is:<\/td>\n<td width=\"44.8%\">The phaseout percentage is:<\/td>\n<\/tr>\n<tr>\n<td width=\"27.6%\">No qualifying children<\/td>\n<td width=\"27.6%\">2.20%<\/td>\n<td width=\"44.8%\">1.08%<\/td>\n<\/tr>\n<tr>\n<td width=\"27.6%\">1 qualifying child<\/td>\n<td width=\"27.6%\">3.10%<\/td>\n<td width=\"44.8%\">2.00%<\/td>\n<\/tr>\n<tr>\n<td width=\"27.6%\">2 qualifying children<\/td>\n<td width=\"27.6%\">2.13%<\/td>\n<td width=\"44.8%\">2.82%<\/td>\n<\/tr>\n<tr>\n<td width=\"27.6%\">3 or more qualifying children<\/td>\n<td width=\"27.6%\">2.12%<\/td>\n<td width=\"44.8%\">2.85%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<div class=\"subsection\">\n<p style=\"padding-left: 40px\"><span class=\"added-material\">(2)\u2002For each taxable year beginning on or after January 1, 2018, if the amount of credit computed pursuant to subdivisions (a) and (b) is less than or equal to one hundred three dollars ($103) multiplied by the ratio of the earned income tax credit adjustment factor for that taxable year divided by 0.85 for an eligible individual with no qualifying children, or less than or equal to two hundred fifty-eight dollars ($258) multiplied by the ratio of the earned income tax credit adjustment factor for that taxable year divided by 0.85 for an eligible individual with one or more qualifying children, then in lieu of the table prescribed in subparagraph (A) of paragraph (2) of subdivision (b), the earned income amount and the phaseout amount shall be determined as follows:<\/span><\/p>\n<div class=\"responsive_table\">\n<table>\n<tbody>\n<tr>\n<td width=\"27.6%\">In the case of an eligible individual with:<\/td>\n<td width=\"27.6%\">The earned income amount is:<\/td>\n<td width=\"44.8%\">The phaseout amount is:<\/td>\n<\/tr>\n<tr>\n<td width=\"27.6%\">No qualifying children<\/td>\n<td width=\"27.6%\">$5,520<\/td>\n<td width=\"44.8%\">$5,520<\/td>\n<\/tr>\n<tr>\n<td width=\"27.6%\">1 qualifying child<\/td>\n<td width=\"27.6%\">$9,778<\/td>\n<td width=\"44.8%\">$9,778<\/td>\n<\/tr>\n<tr>\n<td width=\"27.6%\">2 qualifying children<\/td>\n<td width=\"27.6%\">$14,222<\/td>\n<td width=\"44.8%\">$14,222<\/td>\n<\/tr>\n<tr>\n<td width=\"27.6%\">3 or more qualifying children<\/td>\n<td width=\"27.6%\">$14,305<\/td>\n<td width=\"44.8%\">$14,305<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<div class=\"subsection\">\n<p style=\"padding-left: 40px\">(3)\u2002For taxable years beginning on or after January 1,\u00a0<span class=\"added-material\">2019<\/span>, the amounts in paragraphs (1) and (2) shall be recomputed annually in the same manner as the recomputation of income tax brackets under\u00a0<span class=\"cite\">subdivision (h) of Section 17041\u00a0<\/span>.<\/p>\n<\/div>\n<\/div>\n<p><br class=\"avia-permanent-lb\" \/><br class=\"avia-permanent-lb\" \/><\/p>\n<\/div>\n<\/div>\n<hr \/>\n<p><a href=\"https:\/\/crowdsourcelawyers.com\/\">CrowdSourceLawyers.com<\/a><\/p>\n<\/div><\/section>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":9,"featured_media":0,"parent":2019,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-3204","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Revenue and Taxation Code - RTC 17052 - California Statutes<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/crowdsourcelawyers.com\/california-statutes\/california-statutes\/revenue-and-taxation-code-rtc-17052\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Revenue and Taxation Code - RTC 17052 - California Statutes\" \/>\n<meta property=\"og:url\" content=\"https:\/\/crowdsourcelawyers.com\/california-statutes\/california-statutes\/revenue-and-taxation-code-rtc-17052\/\" \/>\n<meta property=\"og:site_name\" content=\"California Statutes\" \/>\n<meta property=\"article:modified_time\" content=\"2022-05-20T23:47:07+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"11 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/crowdsourcelawyers.com\\\/california-statutes\\\/california-statutes\\\/revenue-and-taxation-code-rtc-17052\\\/\",\"url\":\"https:\\\/\\\/crowdsourcelawyers.com\\\/california-statutes\\\/california-statutes\\\/revenue-and-taxation-code-rtc-17052\\\/\",\"name\":\"Revenue and Taxation Code - RTC 17052 - California Statutes\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/crowdsourcelawyers.com\\\/california-statutes\\\/#website\"},\"datePublished\":\"2022-05-09T04:05:21+00:00\",\"dateModified\":\"2022-05-20T23:47:07+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/crowdsourcelawyers.com\\\/california-statutes\\\/california-statutes\\\/revenue-and-taxation-code-rtc-17052\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/crowdsourcelawyers.com\\\/california-statutes\\\/california-statutes\\\/revenue-and-taxation-code-rtc-17052\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/crowdsourcelawyers.com\\\/california-statutes\\\/california-statutes\\\/revenue-and-taxation-code-rtc-17052\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/crowdsourcelawyers.com\\\/california-statutes\\\/california-statutes\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"California Statutes\",\"item\":\"https:\\\/\\\/crowdsourcelawyers.com\\\/california-statutes\\\/california-statutes\\\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Revenue and Taxation Code &#8211; RTC 17052\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/crowdsourcelawyers.com\\\/california-statutes\\\/#website\",\"url\":\"https:\\\/\\\/crowdsourcelawyers.com\\\/california-statutes\\\/\",\"name\":\"California Statutes\",\"description\":\"California Statutes\",\"publisher\":{\"@id\":\"https:\\\/\\\/crowdsourcelawyers.com\\\/california-statutes\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/crowdsourcelawyers.com\\\/california-statutes\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/crowdsourcelawyers.com\\\/california-statutes\\\/#organization\",\"name\":\"CrowdSource Lawyers\",\"url\":\"https:\\\/\\\/crowdsourcelawyers.com\\\/california-statutes\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/crowdsourcelawyers.com\\\/california-statutes\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"\",\"contentUrl\":\"\",\"caption\":\"CrowdSource Lawyers\"},\"image\":{\"@id\":\"https:\\\/\\\/crowdsourcelawyers.com\\\/california-statutes\\\/#\\\/schema\\\/logo\\\/image\\\/\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Revenue and Taxation Code - RTC 17052 - California Statutes","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/crowdsourcelawyers.com\/california-statutes\/california-statutes\/revenue-and-taxation-code-rtc-17052\/","og_locale":"en_US","og_type":"article","og_title":"Revenue and Taxation Code - RTC 17052 - California Statutes","og_url":"https:\/\/crowdsourcelawyers.com\/california-statutes\/california-statutes\/revenue-and-taxation-code-rtc-17052\/","og_site_name":"California Statutes","article_modified_time":"2022-05-20T23:47:07+00:00","twitter_card":"summary_large_image","twitter_misc":{"Est. reading time":"11 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/crowdsourcelawyers.com\/california-statutes\/california-statutes\/revenue-and-taxation-code-rtc-17052\/","url":"https:\/\/crowdsourcelawyers.com\/california-statutes\/california-statutes\/revenue-and-taxation-code-rtc-17052\/","name":"Revenue and Taxation Code - RTC 17052 - California Statutes","isPartOf":{"@id":"https:\/\/crowdsourcelawyers.com\/california-statutes\/#website"},"datePublished":"2022-05-09T04:05:21+00:00","dateModified":"2022-05-20T23:47:07+00:00","breadcrumb":{"@id":"https:\/\/crowdsourcelawyers.com\/california-statutes\/california-statutes\/revenue-and-taxation-code-rtc-17052\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/crowdsourcelawyers.com\/california-statutes\/california-statutes\/revenue-and-taxation-code-rtc-17052\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/crowdsourcelawyers.com\/california-statutes\/california-statutes\/revenue-and-taxation-code-rtc-17052\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/crowdsourcelawyers.com\/california-statutes\/california-statutes\/"},{"@type":"ListItem","position":2,"name":"California Statutes","item":"https:\/\/crowdsourcelawyers.com\/california-statutes\/california-statutes\/"},{"@type":"ListItem","position":3,"name":"Revenue and Taxation Code &#8211; RTC 17052"}]},{"@type":"WebSite","@id":"https:\/\/crowdsourcelawyers.com\/california-statutes\/#website","url":"https:\/\/crowdsourcelawyers.com\/california-statutes\/","name":"California Statutes","description":"California Statutes","publisher":{"@id":"https:\/\/crowdsourcelawyers.com\/california-statutes\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/crowdsourcelawyers.com\/california-statutes\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/crowdsourcelawyers.com\/california-statutes\/#organization","name":"CrowdSource Lawyers","url":"https:\/\/crowdsourcelawyers.com\/california-statutes\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/crowdsourcelawyers.com\/california-statutes\/#\/schema\/logo\/image\/","url":"","contentUrl":"","caption":"CrowdSource Lawyers"},"image":{"@id":"https:\/\/crowdsourcelawyers.com\/california-statutes\/#\/schema\/logo\/image\/"}}]}},"_links":{"self":[{"href":"https:\/\/crowdsourcelawyers.com\/california-statutes\/wp-json\/wp\/v2\/pages\/3204","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/crowdsourcelawyers.com\/california-statutes\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/crowdsourcelawyers.com\/california-statutes\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/crowdsourcelawyers.com\/california-statutes\/wp-json\/wp\/v2\/users\/9"}],"replies":[{"embeddable":true,"href":"https:\/\/crowdsourcelawyers.com\/california-statutes\/wp-json\/wp\/v2\/comments?post=3204"}],"version-history":[{"count":1,"href":"https:\/\/crowdsourcelawyers.com\/california-statutes\/wp-json\/wp\/v2\/pages\/3204\/revisions"}],"predecessor-version":[{"id":3205,"href":"https:\/\/crowdsourcelawyers.com\/california-statutes\/wp-json\/wp\/v2\/pages\/3204\/revisions\/3205"}],"up":[{"embeddable":true,"href":"https:\/\/crowdsourcelawyers.com\/california-statutes\/wp-json\/wp\/v2\/pages\/2019"}],"wp:attachment":[{"href":"https:\/\/crowdsourcelawyers.com\/california-statutes\/wp-json\/wp\/v2\/media?parent=3204"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}