Bill Text: CA AB362 | 2013-2014 | Regular Session | Chaptered

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Bill Title: Personal income taxes: exclusion: health insurance.

Spectrum: Partisan Bill (Democrat 2-0)

Status: (Passed) 2013-10-01 - Chaptered by Secretary of State - Chapter 439, Statutes of 2013. [AB362 Detail]

Download: California-2013-AB362-Chaptered.html

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BILL NUMBER: AB 362	CHAPTERED
	BILL TEXT

	CHAPTER  439
	FILED WITH SECRETARY OF STATE  OCTOBER 1, 2013
	APPROVED BY GOVERNOR  OCTOBER 1, 2013
	PASSED THE SENATE  SEPTEMBER 9, 2013
	PASSED THE ASSEMBLY  MAY 28, 2013
	AMENDED IN ASSEMBLY  MAY 21, 2013
	AMENDED IN ASSEMBLY  APRIL 2, 2013

INTRODUCED BY   Assembly Member Ting
   (Coauthor: Assembly Member Gordon)

                        FEBRUARY 14, 2013

   An act to add and repeal Section 17141 of the Revenue and Taxation
Code, relating to taxation, to take effect immediately, tax levy.


	LEGISLATIVE COUNSEL'S DIGEST


   AB 362, Ting. Personal income taxes: exclusion: health insurance.
   The Personal Income Tax Law imposes taxes based upon gross income,
and defines gross income as all income from whatever source derived,
unless specifically excluded.
   This bill, until January 1, 2019, would also exclude from gross
income any amount received by an employee from an employer to
compensate for specified federal income tax liability incurred by the
employee.
   This bill would take effect immediately as a tax levy.


THE PEOPLE OF THE STATE OF CALIFORNIA DO ENACT AS FOLLOWS:

  SECTION 1.  Section 17141 is added to the Revenue and Taxation
Code, to read:
   17141.  (a) Gross income shall not include any amount received by
an employee from an employer to compensate for the additional federal
income tax liability incurred by the employee because, for federal
income tax purposes, the same-sex spouse or domestic partner of the
employee is not considered the spouse of the employee under Section
105(a) or Section 106(a) of the Internal Revenue Code, including any
compensation for the additional federal income tax liability incurred
with respect to those amounts.
   (b) This section shall remain in effect only until January 1,
2019, and as of that date is repealed.
  SEC. 2.  This act provides for a tax levy within the meaning of
Article IV of the Constitution and shall go into immediate effect.