Details of Public Law 117-2, section 9601 , 2021 Recovery Rebates to Individuals

Under the section, all US residents with adjusted gross income (AGI) of up to $75,000 for individuals filing as single, $112,500 for head of household filing status, and $150,000 for married individuals filing joint returns, who are not a dependent of another taxpayer, and have a valid social security number, are eligible for a rebate of $1,400, except for married individuals filing a joint return who are eligible for a rebate of $2,800. In addition, taxpayer’s are eligible for a rebate of $1,400 for each dependent.

The rebate amount is phased out completely at an AGI of $80,000 for individuals filing as single, $120,000 for head of household filing status, and $160,000 for married individuals filing joint returns.

California does not conform to the federal section that allows 2021 recovery rebates to individuals. The federal recovery rebate is treated as an advance refundable credit, so it is not included in income for state or federal purposes. (See FTB Legal Ruling 2001-3.)

California has authorized its own stimulus programs called the Golden State Stimulus I (GSS I) and GSS II.

Senate Bill 88 (Stats. 2021, Ch. 8), as amended by Assembly Bill 88 (Stats. 2021, Ch. 12), authorizes the California State Controller to make a one-time GSS I tax refund payment to qualified recipients in the amount of either $600 or $1,200. A qualified recipient shall not receive more than one payment.

Senate Bill 139 (Stats. 2021, Ch. 71) authorizes the California State Controller to make a one-time GSS II tax refund payment to qualified recipients an amount ($500, $600, $1,000, or $1,100) depending on their qualifications. A qualified recipient shall not receive more than one payment.