AB 362, as amended, 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 would also exclude from gross income any amount received by an employee from an employer to
begin delete reimburseend delete specified federal income begin delete taxes paidend delete
by the employee.
This bill would take effect immediately as a tax levy.
Vote: majority. Appropriation: no. Fiscal committee: yes. State-mandated local program: no.
The people of the State of California do enact as follows:
Section 17141 is added to the Revenue and
2Taxation Code, to read:
Gross income shall not include any amount
2received by an employee from an employer to
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3 federal income
begin delete taxes paidend delete by the employee because,
for federal income tax
5purposes, the same-sex spouse or domestic partner of the employee
6is not considered the spouse of the employee under Section 105(a)
7or Section 106(a) of the Internal Revenue Code, including any
begin delete reimbursement ofend delete federal income
begin delete taxes paidend delete with respect to those amounts.
This act provides for a tax levy within the meaning of
13Article IV of the Constitution and shall go into immediate effect.