California Revenue and Taxation Code

§ 17052.1

RTC § 17052.1 Effective Jan 1, 2026Div. 2 · Part 10 · Ch. 2

Statute text

(a)(1) For each taxable year beginning on or after January 1, 2019, there shall be allowed against the “net tax,” as defined by Section 17039, a young child tax credit to a qualified taxpayer, in an amount as determined under paragraph (2).

(2)(A) (i) The amount of the young child tax credit shall be equal to one thousand one hundred seventy-six dollars ($1,176), multiplied by the earned income tax credit adjustment factor for the taxable year as specified for in Section 17052.

(ii)The amount of the young child tax credit specified under clause (i) shall be recomputed annually in the same manner as the recomputation of income tax brackets under subdivision (h) of Section 17041.

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Legislative history

Amended by Stats. 2025, Ch. 67, Sec. 179. (AB 1170) Effective January 1, 2026.