A resolution to propose to the people of the State of California an amendment to the Constitution of the State, by amending Section 34 of Article XIII thereof, relating to taxation.

The California Constitution prohibits the state from levying or collecting a sales or use tax on the sale of, or the storage, use, or other consumption in this state of, food products for human consumption, except as provided by statute as of the effective date of that provision. The Personal Income Tax Law allows a young child tax credit against the net tax, as defined, to a qualified taxpayer who has at least one qualifying child, as prescribed. The law defines "qualifying child" to have the same meaning as defined under the federal earned income tax credit, except that the child is younger than 6 years of age as of the last day of the taxable year.