BILL NUMBER: AB 362	AMENDED
	BILL TEXT

	AMENDED IN ASSEMBLY  MAY 21, 2013
	AMENDED IN ASSEMBLY  APRIL 2, 2013

INTRODUCED BY   Assembly Member Ting
    (   Coauthor:   Assembly Member  
Gordon   ) 

                        FEBRUARY 14, 2013

   An act to add  and repeal  Section 17141  to
  of  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 bill  , until January 1, 2019,  would also exclude
from gross income any amount received by an employee from an employer
to  reimburse   compensate for  specified
federal income  taxes paid   tax liability
incurred  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 1.  Section 17141 is added to the Revenue and Taxation
Code, to read:
   17141.   (a)    Gross income shall not include
any amount received by an employee from an employer to 
reimburse   compensate for the additional  federal
income  taxes paid   tax liability incurred
 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
 compensation for the additional  federal income
 taxes paid   tax liability incurred  with
respect to those amounts. 
   (b) This section shall remain in effect only until January 1,
2019, and as of that date is repealed. 
  SEC. 2.  This act provides for a tax levy within the meaning of
Article IV of the Constitution and shall go into immediate effect.