BILL ANALYSIS                                                                                                                                                                                                    



                                                                       



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          |SENATE RULES COMMITTEE            |                  SB 1154|
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                                 THIRD READING


          Bill No:  SB 1154
          Author:   Cedillo (D)
          Amended:  4/27/10
          Vote:     21

           
           SENATE ENERGY, U.&C. COMMITTEE  :  10-0, 4/20/10
          AYES:  Padilla, Dutton, Corbett, Florez, Kehoe, Lowenthal,  
            Oropeza, Simitian, Strickland, Wright
          NO VOTE RECORDED:  Cox

           SENATE APPROPRIATIONS COMMITTEE  :  10-0, 5/27/10
          AYES: Kehoe, Alquist, Corbett, Denham, Leno, Price,  
            Walters, Wolk, Wyland, Yee
          NO VOTE RECORDED: Cox


           SUBJECT  :    Public Utilities Commission:  Earned Income Tax  
          Credit

           SOURCE  :     Author


           DIGEST  :    This bill requires the Public Utilities  
          Commission (PUC) to ensure that all applications for the  
          California Alternate Rates for Energy (CARE) and the  
          Universal Lifeline Telephone Service (ULTS) programs  
          include information about the applicant's eligibility to  
          qualify for the federal (EITC).  This bill also requires  
          the Low-Income Oversight Board to make recommendations on  
          whether CARE and ULTS programs could assist with outreach  
          regarding the EITC in a manner that would not detract from  
          the primary goals of these programs and would minimize  
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          negative ratepayer impacts.

           ANALYSIS  :    Current law establishes the CARE program,  
          administered by the investor-owned utilities, which  
          provides eligible low-income customers a 20 percent  
          discount on their electric and natural gas bills.

          Current law establishes the ULTS program, administered by  
          the PUC, which provides eligible low-income customers a 50  
          percent discount on the rate of basic telephone service.

          Current federal law provides for the EITC, a refundable  
          federal income tax credit for low- to moderate-income  
          working households.

          This bill requires the CPUC to ensure that all applications  
          for the CARE and ULTS programs include information about  
          the applicant's eligibility to qualify for the EITC.

           Background
           
           Tax Credit Refunds  .  According to a March 2010 report of  
          the New America Foundation, an estimated 2.4 million  
          California residents will claim $4.95 billion in EITC  
          refunds in 2009.  However, the report predicts an  
          additional 800,000 Californians will fail to claim the  
          credit, thereby leaving an estimated $1.2 billion in EITC  
          refunds on the table.  On average, families not claiming  
          the credit would have received a refund amounting to  
          $1,400.  The report states:  "The families and individuals  
          who miss out are not the only losers when these refunds go  
          unclaimed.  Local economies never benefit from this money.   
          These dollars are never spent at local businesses, so fewer  
          jobs are created, fewer wages are paid, and eventually less  
          tax revenue goes to state and local governments.  These  
          refunds are a foregone economic stimulus for California."

          According to the Internal Revenue Service Web site, income  
          eligibility for the EITC and the amount of credit varies  
          with the number of children in the household, ranging from  
          a maximum tax credit of $5,657 in a household with three or  
          more qualifying children and adjusted gross income of less  
          than $43,279 to a maximum tax credit of $457 in a household  
          with no qualifying children and adjusted gross income of  







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          less than $13,440.  

           CARE Program  .  A customer can be eligible for the CARE  
          program based on (1) household income, ranging from less  
          than $30,500 for a household of one or two persons to less  
          than $58,000 for a household of six persons, or (2)  
          enrollment in public assistance programs such as  
          Medicaid/Medi-Cal, Supplemental Security Income, etc. The  
          costs of the CARE programs are paid by ratepayers.  Each  
          investor-owned utilities is authorized to recover its cost  
          of administering the CARE program through a surcharge on  
          each customer's bill.  The utilities offer customers a  
          variety of procedures for applying for CARE, including  
          mail, telephone, and online applications and  
          recertifications.  The utilities are required to submit  
          annual reports on the program to the PUC.

           ULTS Program.   A customer can be eligible for ULTS, also  
          known as Lifeline service, based on (1) household income  
          ranging from less than $24,000 for a household of one or  
          two persons to less than $34,000 for a household of four  
          persons, or (2) enrollment in public assistance programs.   
          The ULTS is funded through an all end-user surcharge on  
          intrastate telecommunications service, with funds going to  
          the PUC, which administers the program.  The PUC pays an  
          outside contractor, Solix, for handling all initial  
          application forms and annual recertification applications. 

           FISCAL EFFECT  :    Appropriation:  No   Fiscal Com.:  Yes    
          Local:  Yes

          The Senate Appropriations Committee staff estimated that  
          the Public Utilities Commission would require a modest  
          amount of additional staff time to develop information on  
          the Earned Income Tax Credit for inclusion with program  
          applications and to support the Low Income Oversight Board  
          as it considers potential recommendations.  In addition,  
          Senate Appropriations Committee staff estimated that there  
          will be additional state costs for the contractor managing  
          the Universal Lifeline Telephone Service program to produce  
          copies of the required information and include them with  
          program applications. (In the last year, the program  
          administrator sent out almost four million applications or  
          renewal forms.)  Because the California Alternate Rates for  







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          Energy Program is managed by the investor owned utilities,  
          with costs covered by ratepayers, there would be no direct  
          state cost to include this additional information in  
          program applications. However, any additional costs to the  
          utilities to produce and distribute this information would  
          be paid for by natural gas and electricity ratepayers. (The  
          state is a significant consumer of electricity, thus the  
          state will share in these costs. However, the total cost to  
          the state as a ratepayer is likely to be minor.)

           SUPPORT  :   (Verified  5/27/10)

          TURN


           ARGUMENTS IN SUPPORT  :    According to the author's office,  
          one of the main reasons eligible Californians do not apply  
          for the EITC is that they do not know about the program.   
          "Partnering with an established program like CARE and  
          Lifeline to do outreach about the federal EITC will allow  
          information about the EITC to reach target populations that  
          would most likely qualify for the EITC."



          DLW:nl  5/28/10   Senate Floor Analyses 

                         SUPPORT/OPPOSITION:  SEE ABOVE

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