1.1.L.40 Lower income earner
Definition
For the purposes of FTB Part B, the lower income earner is the member of a couple (1.1.M.50) who has the lower ATI (1.1.A.20) for an income year.
The income test for FTB Part B is applied to the ATI of the lower income earner for those families who are eligible for FTB Part B.