California Revenue and Taxation Code Section 20543

CA Rev & Tax Code § 20543 (2017)  

(a) (1) The amount of assistance for a claimant owning his or her residential dwelling shall be based on the claimant’s household income for the period set forth in Section 20503.

(2) For claims filed with respect to the 2001 calendar year and each calendar year thereafter, the percentage of assistance for which each claimant owning his or her residential dwelling shall be eligible based on the following scale:

If the total household income (as defined in this part) is not more than:

The percentage of tax on the first $34,000 of full value (as determined for tax purposes) used to provide assistance is:

$8,812  ........................

139%

 9,400  ........................

136 

 9,987  ........................

133 

10,575  ........................

131 

11,163  ........................

128 

11,750  ........................

125 

12,337  ........................

122 

12,925  ........................

119 

13,513  ........................

116 

14,101  ........................

113 

14,688  ........................

110 

15,275  ........................

106 

15,863  ........................

100 

16,451  ........................

94

17,038  ........................

88

17,626  ........................

83

18,213  ........................

77

18,800  ........................

71

19,389  ........................

65

19,976  ........................

59

20,564  ........................

54

21,151  ........................

49

21,738  ........................

45

22,327  ........................

41

22,914  ........................

36

23,500  ........................

32

24,088  ........................

29

24,675  ........................

26

25,263  ........................

23

25,851  ........................

20

26,438  ........................

17

27,908  ........................

15

29,376  ........................

12

30,846  ........................

10

32,314  ........................

 9

33,783  ........................

 7

35,251  ........................

 6

(b) With respect to assistance that is provided by the Franchise Tax Board pursuant to this chapter for the 2002 calendar year and each year thereafter, the household income figures that apply to assistance provided by the Franchise Tax Board during that period shall be the household income figures that applied to assistance provided by the Franchise Tax Board in the same period in the immediately preceding year, multiplied by an inflation factor calculated as follows:

(1) On or before February 1 of each year, the Department of Industrial Relations shall transmit to the Franchise Tax Board the percentage change in the California Consumer Price Index for all items from June of the second preceding calendar year to June of the immediately preceding calendar year.

(2) The Franchise Tax Board shall add 100 percent to the percentage change figure that is furnished pursuant to paragraph (1) and divide the result by 100.

(3) The Franchise Tax Board shall multiply the immediately preceding household income figure by the inflation adjustment factor determined in paragraph (2), and round off the resulting product to the nearest one dollar ($1).

(Amended by Stats. 2002, Ch. 664, Sec. 206. Effective January 1, 2003.)

Last modified: October 25, 2018