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.