Mimi Walters
- Republican
Author
Existing law requires employers to withhold tax and make contribution amounts with respect to unemployment insurance, disability insurance, employee training funding, and personal income tax from the wages paid to their employees. Existing law, with specified exceptions, requires that the determination of the employer-employee relationship be made pursuant to common law principles. Existing law defines "employee" for those purposes to include, among other individuals, any officer of a corporation. This bill would additionally include any member of a limited liability company that is treated as a corporation for federal income tax purposes within that definition of "employee" for those purposes. However, the bill would specify that definition of "employee" does not include any member of a limited liability company that is treated as a partnership for federal income tax purposes. Existing law also defines "wages" for those purposes, and exempts from that definition certain remuneration. This bill would provide that wages include compensation, as defined, paid to a member of a limited liability company filing a federal corporate income tax return. By expanding the base of wages subject to unemployment insurance taxes, this bill would deposit additional moneys into the Unemployment Fund, a continuously appropriated fund, and would make an appropriation.
Chaptered by Secretary of State. Chapter 522, Statutes of 2010.
Approved by Governor.
To Governor at 11:30 a.m.
Correctly enrolled. Held at Desk pursuant to Joint Rule 57.
In Senate. To enrollment.
Read third time. Passed. (Ayes 78. Noes 0. Page 6180.) To Senate.
Read second time. To Consent Calendar.
From committee: Do pass. To Consent Calendar. (Ayes 17. Noes 0.)
(Heard in committee on August 4.)
(Heard in committee on June 23.)
From committee: Do pass, but first be re-referred to Com. on APPR. with recommendation: To Consent Calendar. (Ayes 12. Noes 0.) Re-referred to Com. on APPR.
To Com. on INS.
Read third time. Passed. (Ayes 33. Noes 0. Page 3584.) To Assembly.
In Assembly. Read first time. Held at Desk.
Read second time. To third reading.
Read third time. Amended. To second reading.
From Special Consent Calendar.
Placed on third reading.
To Special Consent Calendar.
Read second time. To third reading.
From committee: Do pass. (Ayes 9. Noes 0. Page 3499.)
From committee with author's amendments. Read second time. Amended. Re-referred to Com. on APPR.
Set for hearing May 10.
Withdrawn from committee.
Read second time. Amended. Re-referred to Com. on REV. & TAX.
From committee: Do pass as amended, but first amend, and re-refer to Com. on REV. & TAX. (Ayes 6. Noes 0. Page 3306.)
Set for hearing April 19.
Set, first hearing. Testimony taken. Further hearing to be set.
From committee with author's amendments. Read second time. Amended. Re-referred to Com. on L. & I.R.
Set for hearing April 14.
To Coms. on L. & I.R. and REV. & TAX.
From print. May be acted upon on or after March 23.
Introduced. Read first time. To Com. on RLS. for assignment. To print.
| Bill Text Versions | Format |
|---|---|
| SB1244 | HTML |
| 02/19/10 - Introduced | |
| 04/05/10 - Amended Senate | |
| 04/21/10 - Amended Senate | |
| 05/04/10 - Amended Senate | |
| 05/17/10 - Amended Senate | |
| 08/13/10 - Enrolled | |
| 09/29/10 - Chaptered |
| Document | Format |
|---|---|
| No related documents. |
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