Bill Text: CA AB362 | 2013-2014 | Regular Session | Introduced
NOTE: There are more recent revisions of this legislation. Read Latest Draft
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-Introduced.html
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-Introduced.html
BILL NUMBER: AB 362 INTRODUCED BILL TEXT INTRODUCED BY Assembly Member Ting FEBRUARY 14, 2013 An act relating to taxation. LEGISLATIVE COUNSEL'S DIGEST AB 362, as introduced, Ting. Personal income taxes: exemption: health insurance. The Personal Income Tax Law imposes a tax on individual taxpayers measured by the amount of the taxpayer's taxable income for the taxable year, but exempts certain items of income from that tax. This bill would state the intent of the Legislature to enact legislation that would provide an exemption from personal income taxes for qualified income, as specified, paid to an individual by his or her employer. Vote: majority. Appropriation: no. Fiscal committee: no. State-mandated local program: no. THE PEOPLE OF THE STATE OF CALIFORNIA DO ENACT AS FOLLOWS: SECTION 1. It is the intent of the Legislature to enact legislation that would provide an exemption from personal income taxes for qualified income paid to an individual by his or her employer. "Qualified income" means income paid to offset the cost of federal taxes paid by an individual for employer-sponsored health insurance for a same-sex domestic partner or same-sex spouse and the dependents of the same-sex domestic partner or same-sex spouse.