§ 12419.3.3. — 12419.3.3. (Amended by Stats. 2023, Ch. 55, Sec. 1.)

California § 12419.3.3.

• Jurisdiction: California
• Code GOV: Government Code - GOV
• Div.: 3.
• Title 2.: DIVISION 3. EXECUTIVE DEPARTMENT
• Part 2.: PART 2. CONSTITUTIONAL OFFICERS
• Ch. 5.: CHAPTER 5. Controller
• Art. 2.: ARTICLE 2. Duties

Text

(a)
Notwithstanding any other provision of this article, for taxable years beginning on or after January 1, 2024, the Controller shall not offset delinquent accounts against the personal income tax refunds of an individual who received the earned income tax credit under Section 17052 of the Revenue and Taxation Code, the young child tax credit under Section 17052.1 of the Revenue and Taxation Code, or the foster youth tax credit under Section 17052.2 of the Revenue and Taxation Code, for the taxable year.
(b)
This section shall not apply to delinquent accounts for the nonpayment of child or family support.

Legislative History

Amended by Stats. 2023, Ch. 55, Sec. 1. (SB 131) Effective July 10, 2023.