BILL NUMBER: AB 362	AMENDED
	BILL TEXT

	AMENDED IN ASSEMBLY  APRIL 2, 2013

INTRODUCED BY   Assembly Member Ting

                        FEBRUARY 14, 2013

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



	LEGISLATIVE COUNSEL'S DIGEST


   AB 362, as amended, Ting. Personal income taxes: 
exemption:   exclusion: 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
  imposes taxes based upon gross income, and defines
gross income as all income from whatever source derived, unless
specifically excluded  .
   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   also exclude from
gross income any amount received by an employee from an employer to
reimburse specified federal income taxes paid by the employee  .

   This bill would take effect immediately as a tax levy. 
   Vote: majority. Appropriation: no. Fiscal committee:  no
  yes  . State-mandated local program: no.


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.  Gross income shall not include any amount received by an
employee from an employer to reimburse federal income taxes paid 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 reimbursement of federal income
taxes paid with respect to those amounts. 
   SEC. 2.    This act provides for a tax levy within
the meaning of Article IV of the Constitution and shall go into
immediate effect.  
  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.