diff --git a/changelog.d/statute-bugs-ca-caleitc-itin-children.fixed.md b/changelog.d/statute-bugs-ca-caleitc-itin-children.fixed.md
new file mode 100644
index 00000000000..b33d5910344
--- /dev/null
+++ b/changelog.d/statute-bugs-ca-caleitc-itin-children.fixed.md
@@ -0,0 +1,3 @@
+Count qualifying children with an ITIN or SSN for California's earned income tax credit from 2020.
+
+Apply the same identification rule to the California young child tax credit: a child under 6 needs a work-valid SSN before 2020 and an SSN or ITIN from 2020.
diff --git a/policyengine_us/parameters/gov/states/ca/tax/income/credits/earned_income/eligibility/itin_eligible.yaml b/policyengine_us/parameters/gov/states/ca/tax/income/credits/earned_income/eligibility/itin_eligible.yaml
new file mode 100644
index 00000000000..4a67f3aabca
--- /dev/null
+++ b/policyengine_us/parameters/gov/states/ca/tax/income/credits/earned_income/eligibility/itin_eligible.yaml
@@ -0,0 +1,17 @@
+description: California accepts an individual taxpayer identification number, or a social security number not valid for work, for a CalEITC and young child tax credit qualifying child if this is true.
+values:
+  2015-01-01: false
+  # R&TC 17052(p), added by AB 1876, applies to taxable years beginning on or
+  # after January 1, 2020.
+  2020-01-01: true
+metadata:
+  unit: bool
+  period: year
+  label: California EITC ITIN eligibility for qualifying children
+  reference:
+    - title: California Revenue and Taxation Code § 17052(p)
+      href: https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC&sectionNum=17052.
+    - title: AB 1876 (Stats. 2020, ch. 87), section 1
+      href: https://leginfo.legislature.ca.gov/faces/billTextClient.xhtml?bill_id=201920200AB1876
+    - title: 2020 FTB 3514 instructions, Step 1 and Line 7
+      href: https://www.ftb.ca.gov/forms/2020/2020-3514-instructions.html
diff --git a/policyengine_us/tests/policy/baseline/gov/states/ca/tax/income/credits/earned_income/ca_eitc.yaml b/policyengine_us/tests/policy/baseline/gov/states/ca/tax/income/credits/earned_income/ca_eitc.yaml
index 8305fe864e0..1aab2769bb4 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/ca/tax/income/credits/earned_income/ca_eitc.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/ca/tax/income/credits/earned_income/ca_eitc.yaml
@@ -3,7 +3,7 @@
   absolute_error_margin: 20
   input:
     employment_income: 20_500
-    eitc_child_count: 0
+    ca_eitc_child_count: 0
   output:
     ca_eitc: 88
 
@@ -54,3 +54,115 @@
     ca_income_tax_before_refundable_credits: 0
     ca_eitc: 0  # too much investment income to be CalEITC eligible
     ca_income_tax: 0
+
+- name: A qualifying ITIN child uses the one-child CalEITC schedule
+  period: 2024
+  absolute_error_margin: 0.01
+  input:
+    people:
+      parent:
+        age: 35
+        is_tax_unit_head: true
+        is_eitc_qualifying_child: false
+        ssn_card_type: CITIZEN
+        has_tin: true
+      child:
+        age: 8
+        is_tax_unit_dependent: true
+        is_eitc_qualifying_child: true
+        ssn_card_type: NONE
+        has_tin: true
+    tax_units:
+      unit:
+        members: [parent, child]
+        ca_eitc_eligible: true
+        ca_eitc_earned_income: 1_000
+        adjusted_gross_income: 1_000
+    households:
+      household:
+        members: [parent, child]
+        state_code: CA
+  output:
+    eitc_child_count: 0
+    ca_eitc_child_count: 1
+    # $1,000 * .34 * .85, rather than the childless $65.025.
+    ca_eitc: 289
+
+- name: A child without an SSN or ITIN does not increase CalEITC
+  period: 2024
+  absolute_error_margin: 0.01
+  input:
+    people:
+      parent:
+        age: 35
+        is_tax_unit_head: true
+        is_eitc_qualifying_child: false
+        ssn_card_type: CITIZEN
+        has_tin: true
+      child:
+        age: 8
+        is_tax_unit_dependent: true
+        is_eitc_qualifying_child: true
+        ssn_card_type: NONE
+        has_tin: false
+    tax_units:
+      unit:
+        members: [parent, child]
+        ca_eitc_eligible: true
+        ca_eitc_earned_income: 1_000
+        adjusted_gross_income: 1_000
+    households:
+      household:
+        members: [parent, child]
+        state_code: CA
+  output:
+    eitc_child_count: 0
+    ca_eitc_child_count: 0
+    ca_eitc: 65.025
+
+- name: Four ITIN qualifying children use the three-or-more-child CalEITC schedule
+  period: 2024
+  absolute_error_margin: 0.01
+  input:
+    people:
+      parent:
+        age: 35
+        is_tax_unit_head: true
+        is_eitc_qualifying_child: false
+        ssn_card_type: CITIZEN
+        has_tin: true
+      child1:
+        age: 12
+        is_eitc_qualifying_child: true
+        ssn_card_type: NONE
+        has_tin: true
+      child2:
+        age: 10
+        is_eitc_qualifying_child: true
+        ssn_card_type: NONE
+        has_tin: true
+      child3:
+        age: 8
+        is_eitc_qualifying_child: true
+        ssn_card_type: NONE
+        has_tin: true
+      child4:
+        age: 6
+        is_eitc_qualifying_child: true
+        ssn_card_type: NONE
+        has_tin: true
+    tax_units:
+      unit:
+        members: [parent, child1, child2, child3, child4]
+        ca_eitc_eligible: true
+        ca_eitc_earned_income: 1_000
+        adjusted_gross_income: 1_000
+    households:
+      household:
+        members: [parent, child1, child2, child3, child4]
+        state_code: CA
+  output:
+    eitc_child_count: 0
+    ca_eitc_child_count: 4
+    # $1,000 * .45 * .85; the count itself is not capped at three.
+    ca_eitc: 382.5
diff --git a/policyengine_us/tests/policy/baseline/gov/states/ca/tax/income/credits/earned_income/ca_eitc_child_count.yaml b/policyengine_us/tests/policy/baseline/gov/states/ca/tax/income/credits/earned_income/ca_eitc_child_count.yaml
new file mode 100644
index 00000000000..15901785a6b
--- /dev/null
+++ b/policyengine_us/tests/policy/baseline/gov/states/ca/tax/income/credits/earned_income/ca_eitc_child_count.yaml
@@ -0,0 +1,114 @@
+- name: An ITIN qualifying child does not count before the 2020 extension
+  period: 2019
+  input:
+    people:
+      parent:
+        age: 35
+        is_eitc_qualifying_child: false
+        ssn_card_type: CITIZEN
+        has_tin: true
+      child:
+        age: 8
+        is_eitc_qualifying_child: true
+        ssn_card_type: NONE
+        has_tin: true
+    tax_units:
+      unit:
+        members: [parent, child]
+    households:
+      household:
+        members: [parent, child]
+        state_code: CA
+  output:
+    eitc_child_count: 0
+    ca_eitc_child_count: 0
+
+- name: An ITIN qualifying child counts starting in 2020 without changing the federal count
+  period: 2020
+  input:
+    people:
+      parent:
+        age: 35
+        is_eitc_qualifying_child: false
+        ssn_card_type: CITIZEN
+        has_tin: true
+      child:
+        age: 8
+        is_eitc_qualifying_child: true
+        ssn_card_type: NONE
+        has_tin: true
+    tax_units:
+      unit:
+        members: [parent, child]
+    households:
+      household:
+        members: [parent, child]
+        state_code: CA
+  output:
+    eitc_child_count: 0
+    ca_eitc_child_count: 1
+
+- name: California counts qualifying SSN and ITIN children but excludes missing IDs and nonqualifying dependents
+  period: 2024
+  input:
+    people:
+      parent:
+        age: 35
+        is_eitc_qualifying_child: false
+        ssn_card_type: CITIZEN
+        has_tin: true
+      ssn_child:
+        age: 12
+        is_eitc_qualifying_child: true
+        ssn_card_type: CITIZEN
+        has_tin: true
+      itin_child:
+        age: 10
+        is_eitc_qualifying_child: true
+        ssn_card_type: NONE
+        has_tin: true
+      child_without_id:
+        age: 8
+        is_eitc_qualifying_child: true
+        ssn_card_type: NONE
+        has_tin: false
+      nonqualifying_dependent:
+        age: 25
+        is_eitc_qualifying_child: false
+        ssn_card_type: NONE
+        has_tin: true
+    tax_units:
+      unit:
+        members: [parent, ssn_child, itin_child, child_without_id, nonqualifying_dependent]
+    households:
+      household:
+        members: [parent, ssn_child, itin_child, child_without_id, nonqualifying_dependent]
+        state_code: CA
+  output:
+    eitc_child_count: 1
+    ca_eitc_child_count: 2
+
+- name: A qualifying child with an SSN not valid for employment counts for California
+  period: 2024
+  input:
+    people:
+      parent:
+        age: 35
+        is_eitc_qualifying_child: false
+        ssn_card_type: CITIZEN
+        has_tin: true
+      child:
+        age: 8
+        is_eitc_qualifying_child: true
+        ssn_card_type: OTHER_NON_CITIZEN
+        has_tin: true
+    tax_units:
+      unit:
+        members: [parent, child]
+    households:
+      household:
+        members: [parent, child]
+        state_code: CA
+  output:
+    eitc_child_count: 0
+    ca_eitc_child_count: 1
diff --git a/policyengine_us/tests/policy/baseline/gov/states/ca/tax/income/credits/earned_income/ca_eitc_income_boundary.yaml b/policyengine_us/tests/policy/baseline/gov/states/ca/tax/income/credits/earned_income/ca_eitc_income_boundary.yaml
index d0b14883529..afb4335a1a8 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/ca/tax/income/credits/earned_income/ca_eitc_income_boundary.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/ca/tax/income/credits/earned_income/ca_eitc_income_boundary.yaml
@@ -37,7 +37,7 @@
     age: [35, 35, 35, 35]
     state_code: [CA, CA, CA, CA]
     employment_income: [31_950, 31_950, 31_950, 31_950]
-    eitc_child_count: [0, 1, 2, 3]
+    ca_eitc_child_count: [0, 1, 2, 3]
   output:
     ca_eitc_eligible: [true, true, true, true]
     ca_eitc: [0.009155, 0.030057, 0.041937, 0.042520]
@@ -49,7 +49,7 @@
     state_code: [CA, CA, CA, CA]
     employment_income: [31_951, 31_951, 31_951, 31_951]
     adjusted_gross_income: [10_000, 10_000, 10_000, 10_000]
-    eitc_child_count: [0, 1, 2, 3]
+    ca_eitc_child_count: [0, 1, 2, 3]
   output:
     ca_eitc_eligible: [true, true, true, true]
     ca_eitc: [0, 0, 0, 0]
diff --git a/policyengine_us/tests/policy/baseline/gov/states/ca/tax/income/credits/earned_income/ca_eitc_integration.yaml b/policyengine_us/tests/policy/baseline/gov/states/ca/tax/income/credits/earned_income/ca_eitc_integration.yaml
index ff6fb759d93..afbc8469578 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/ca/tax/income/credits/earned_income/ca_eitc_integration.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/ca/tax/income/credits/earned_income/ca_eitc_integration.yaml
@@ -4,7 +4,7 @@
   absolute_error_margin: 20
   input:
     state_code: CA
-    eitc_child_count: 3
+    ca_eitc_child_count: 3
     employment_income: 8_000
     # AGI equals earned income so the worksheet's earned-income/AGI credit
     # comparison isolates the table value.
@@ -18,7 +18,7 @@
   absolute_error_margin: 6
   input:
     state_code: CA
-    eitc_child_count: 1
+    ca_eitc_child_count: 1
     employment_income: 6_400
     adjusted_gross_income: 6_400
   output:
@@ -30,7 +30,7 @@
   absolute_error_margin: 2
   input:
     state_code: CA
-    eitc_child_count: 0
+    ca_eitc_child_count: 0
     employment_income: 9_951
     adjusted_gross_income: 9_951
   output:
diff --git a/policyengine_us/tests/policy/baseline/gov/states/ca/tax/income/credits/young_child/ca_yctc.yaml b/policyengine_us/tests/policy/baseline/gov/states/ca/tax/income/credits/young_child/ca_yctc.yaml
index 11ae453eb42..92ce179d6cd 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/ca/tax/income/credits/young_child/ca_yctc.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/ca/tax/income/credits/young_child/ca_yctc.yaml
@@ -406,3 +406,108 @@
     # Step 8: earned income of zero or less; the 5,000 net loss and the
     # 10,000 wages are within the 2022 $32,490 limits, so the full $1,083.
     ca_yctc: 1_083
+
+- name: 2024 child under 6 with an SSN qualifies for the YCTC
+  # R&TC 17052.1(c): the YCTC qualifying child has the section 17052
+  # meaning. Earned income of $10,000 is below the $26,626 phase-out start,
+  # so the full 2024 amount.
+  period: 2024
+  absolute_error_margin: 0.01
+  input:
+    people:
+      parent:
+        age: 30
+        employment_income: 10_000
+      child:
+        age: 3
+        ssn_card_type: CITIZEN
+        has_tin: true
+    tax_units:
+      tax_unit:
+        members: [parent, child]
+    households:
+      household:
+        members: [parent, child]
+        state_code: CA
+  output:
+    ca_is_qualifying_child_for_caleitc: [false, true]
+    ca_eitc_child_count: 1
+    ca_yctc: 1_154
+
+- name: 2024 child under 6 with an ITIN qualifies for the YCTC
+  # R&TC 17052(p) accepts an ITIN from 2020, for CalEITC and so for YCTC.
+  period: 2024
+  absolute_error_margin: 0.01
+  input:
+    people:
+      parent:
+        age: 30
+        employment_income: 10_000
+      child:
+        age: 3
+        ssn_card_type: NONE
+        has_tin: true
+    tax_units:
+      tax_unit:
+        members: [parent, child]
+    households:
+      household:
+        members: [parent, child]
+        state_code: CA
+  output:
+    ca_is_qualifying_child_for_caleitc: [false, true]
+    ca_eitc_child_count: 1
+    ca_yctc: 1_154
+
+- name: 2024 child under 6 with neither an SSN nor an ITIN does not qualify for the YCTC
+  # FTB 3514 Line 7: a child without an SSN or federal ITIN cannot count as
+  # a qualifying child for the EITC or YCTC.
+  period: 2024
+  absolute_error_margin: 0.01
+  input:
+    people:
+      parent:
+        age: 30
+        employment_income: 10_000
+      child:
+        age: 3
+        ssn_card_type: NONE
+        has_tin: false
+    tax_units:
+      tax_unit:
+        members: [parent, child]
+    households:
+      household:
+        members: [parent, child]
+        state_code: CA
+  output:
+    ca_is_qualifying_child_for_caleitc: [false, false]
+    ca_eitc_child_count: 0
+    # The childless CalEITC is still positive, but no qualifying child.
+    ca_yctc: 0
+
+- name: 2019 child under 6 with only an ITIN does not qualify for the YCTC
+  # Before 2020 California follows the federal identification rule, under
+  # which an ITIN does not count.
+  period: 2019
+  absolute_error_margin: 0.01
+  input:
+    people:
+      parent:
+        age: 30
+        employment_income: 10_000
+      child:
+        age: 3
+        ssn_card_type: NONE
+        has_tin: true
+    tax_units:
+      tax_unit:
+        members: [parent, child]
+    households:
+      household:
+        members: [parent, child]
+        state_code: CA
+  output:
+    ca_is_qualifying_child_for_caleitc: [false, false]
+    ca_eitc_child_count: 0
+    ca_yctc: 0
diff --git a/policyengine_us/variables/gov/states/ca/tax/income/credits/earned_income/ca_eitc.py b/policyengine_us/variables/gov/states/ca/tax/income/credits/earned_income/ca_eitc.py
index 2adfd73c25d..ba0f7d36b50 100644
--- a/policyengine_us/variables/gov/states/ca/tax/income/credits/earned_income/ca_eitc.py
+++ b/policyengine_us/variables/gov/states/ca/tax/income/credits/earned_income/ca_eitc.py
@@ -17,7 +17,7 @@ class ca_eitc(Variable):
     def formula(tax_unit, period, parameters):
         p = parameters(period).gov.states.ca.tax.income.credits.earned_income
 
-        child_count = tax_unit("eitc_child_count", period)
+        child_count = tax_unit("ca_eitc_child_count", period)
 
         phase_in_rate = p.phase_in.rate.calc(child_count) * p.adjustment.factor
         phase_in_max_income = p.earned_income_amount.calc(child_count)
diff --git a/policyengine_us/variables/gov/states/ca/tax/income/credits/earned_income/ca_eitc_child_count.py b/policyengine_us/variables/gov/states/ca/tax/income/credits/earned_income/ca_eitc_child_count.py
new file mode 100644
index 00000000000..bf56db10a9e
--- /dev/null
+++ b/policyengine_us/variables/gov/states/ca/tax/income/credits/earned_income/ca_eitc_child_count.py
@@ -0,0 +1,24 @@
+from policyengine_us.model_api import *
+
+
+class ca_eitc_child_count(Variable):
+    value_type = int
+    entity = TaxUnit
+    label = "CalEITC qualifying children"
+    definition_period = YEAR
+    documentation = """
+    Number of qualifying children who meet the CalEITC identification
+    requirement (ca_is_qualifying_child_for_caleitc). Beginning in 2020,
+    California accepts an ITIN or SSN rather than requiring a work-valid
+    SSN; earlier years match the federal EITC child count.
+    """
+    reference = (
+        # AB 1876, section 1, R&TC 17052(p): ITIN or SSN from 2020.
+        "https://leginfo.legislature.ca.gov/faces/billTextClient.xhtml?bill_id=201920200AB1876",
+        # FTB 3514, Step 1 question 3 and Line 7: qualifying children's IDs.
+        "https://www.ftb.ca.gov/forms/2020/2020-3514-instructions.html",
+    )
+    defined_for = StateCode.CA
+
+    def formula(tax_unit, period, parameters):
+        return add(tax_unit, period, ["ca_is_qualifying_child_for_caleitc"])
diff --git a/policyengine_us/variables/gov/states/ca/tax/income/credits/earned_income/ca_is_qualifying_child_for_caleitc.py b/policyengine_us/variables/gov/states/ca/tax/income/credits/earned_income/ca_is_qualifying_child_for_caleitc.py
index 7cb17b9f4b6..a637ff69fb8 100644
--- a/policyengine_us/variables/gov/states/ca/tax/income/credits/earned_income/ca_is_qualifying_child_for_caleitc.py
+++ b/policyengine_us/variables/gov/states/ca/tax/income/credits/earned_income/ca_is_qualifying_child_for_caleitc.py
@@ -5,13 +5,28 @@ class ca_is_qualifying_child_for_caleitc(Variable):
     value_type = bool
     entity = Person
     label = "Child qualifies for CalEITC"
+    documentation = """
+    An IRC 32(c)(3) qualifying child who meets California's identification
+    requirement. Before 2020 that is the federal rule (an SSN valid for
+    work); from 2020, R&TC 17052(p) accepts an SSN of any kind or an ITIN.
+    CalEITC counts these children, and the young child tax credit
+    (R&TC 17052.1) requires one under age 6.
+    """
     definition_period = YEAR
     reference = (
         "https://www.ftb.ca.gov/file/personal/credits/EITC-calculator/Help/QualifyingChildren",
-        # RTC 17052 conforms CalEITC to the IRC 32 qualifying-child definition.
-        "https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC&sectionNum=17052",
+        # RTC 17052 conforms CalEITC to the IRC 32 qualifying-child definition;
+        # 17052(p) modifies the IRC 32(m) identification rule from 2020.
+        "https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC&sectionNum=17052.",
+        # RTC 17052.1(c): "'Qualifying child' shall have the same meaning as
+        # under Section 17052, except that the child shall be younger than six
+        # years of age as of the last day of the taxable year."
+        "https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC&sectionNum=17052.1.",
         # IRC 32(c)(3)(A) applies the IRC 152(c) qualifying-child definition.
         "https://www.law.cornell.edu/uscode/text/26/32#c_3_A",
+        # FTB 3514, Line 7: a child without an SSN or ITIN cannot count for
+        # the EITC or YCTC.
+        "https://www.ftb.ca.gov/forms/2024/2024-3514-booklet.html",
     )
     defined_for = StateCode.CA
 
@@ -19,4 +34,16 @@ def formula(person, period, parameters):
         # CalEITC uses federal EITC rules regarding qualifying children,
         # including the IRC 152(c)(3)(B) age waiver for a permanently and
         # totally disabled dependent and the IRC 152(c)(2) relationship test.
-        return person("is_eitc_qualifying_child", period)
+        is_child = person("is_eitc_qualifying_child", period)
+        p = parameters(period).gov.states.ca.tax.income.credits.earned_income
+        if p.eligibility.itin_eligible:
+            # R&TC 17052(p) substitutes "federal individual taxpayer
+            # identification number or a social security number" for "social
+            # security number" in IRC 32(m), and drops the benefits-only SSN
+            # exclusion.
+            meets_identification = person("has_tin", period)
+        else:
+            meets_identification = person(
+                "meets_eitc_identification_requirements", period
+            )
+        return is_child & meets_identification