Section 12419.3.3 - No offset of delinquent accounts against personal income tax refunds of individuals who received the earned income tax credit(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.Ca. Gov. Code § 12419.3.3
Amended by Stats 2023 ch 55 (SB 131),s 1, eff. 7/10/2023.Added by Stats 2022 ch 55 (AB 194),s 1, eff. 6/30/2022.