Amended in Assembly April 2, 2013
California Legislature—2013–14 Regular Session
Assembly BillNo. 362
Introduced by Assembly Member Ting
February 14, 2013
An act relating to taxation.
LEGISLATIVE COUNSEL’S DIGEST
as amended, Ting. Personal income taxes:
begin delete exemption:end delete health insurance.
The Personal Income Tax Law
begin delete 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 taxend delete.
This bill would
begin delete 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 employerend delete.
begin deleteno end delete.
State-mandated local program: no.
The people of the State of California do enact as follows:
It is the intent of the Legislature to enact
14legislation that would provide an exemption from personal income
15taxes for qualified income paid to an individual by his or her
16employer. “Qualified income” means income paid to offset the
17cost of federal taxes paid by an individual for employer-sponsored
18health insurance for a same-sex domestic partner or same-sex
19spouse and the dependents of the same-sex domestic partner or