Amended in Assembly May 21, 2013

Amended in Assembly April 2, 2013

California Legislature—2013–14 Regular Session

Assembly BillNo. 362


Introduced by Assembly Member Ting

begin insert

(Coauthor: Assembly Member Gordon)

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February 14, 2013


An act to addbegin insert and repealend insert Section 17141begin delete toend deletebegin insert ofend insert 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: 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 billbegin insert, until January 1, 2019,end insert would also exclude from gross income any amount received by an employee from an employer tobegin delete reimburseend deletebegin insert compensate forend insert specified federal incomebegin delete taxes paidend deletebegin insert tax liability incurredend insert 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:

P1    1

SECTION 1.  

Section 17141 is added to the Revenue and
2Taxation Code
, to read:

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17141.  

begin insert(a)end insertbegin insertend insert Gross income shall not include any amount
2received by an employee from an employer tobegin delete reimburseend delete
3begin insert compensate for the additionalend insert federal incomebegin delete taxes paidend deletebegin insert tax
4liability incurredend insert
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
8begin delete reimbursement ofend deletebegin insert compensation for the additionalend insert federal income
9begin delete taxes paidend deletebegin insert tax liability incurredend insert with respect to those amounts.

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10(b) This section shall remain in effect only until January 1, 2019,
11and as of that date is repealed.

end insert
12

SEC. 2.  

This act provides for a tax levy within the meaning of
13Article IV of the Constitution and shall go into immediate effect.



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