Henry Perea
- Democratic
Author
The Personal Income Tax Law and the Corporation Tax Law, in specified conformity with federal income tax laws, provide certain gross income exclusions, as specified. This bill would, under both laws, provide additional conformity with federal income tax laws by adopting specified provisions of the Patient Protection and Affordable Care Act and the Health Care and Education Reconciliation Act of 2010 relating to gross income exclusions for reimbursements for medical care expenses under specified plans for dependents, as specified. Existing law excludes from the definition of "wages," for purposes of the unemployment insurance law, remuneration in excess of $7,000 paid to an individual by an employer during any calendar year, with respect to employment. That law also excludes from the definition of "wages" the amount paid by an employer for insurance or annuities, or into a fund to provide for any payment made to or on behalf of an employee or any of his or her dependents under a plan or system, as specified, on account of sickness or accident disability, medical or hospitalization expenses in connection with sickness or accident disability, or death. This bill would, under the unemployment insurance law, provide additional conformity with federal law by adopting specified provisions of the Health Care and Education Reconciliation Act of 2010 relating to an exclusion from wages for amounts expended for medical care. This bill would take effect immediately as a tax levy.
Chaptered by Secretary of State - Chapter 17, Statutes of 2011.
Approved by the Governor.
Enrolled and presented to the Governor at 3:15 p.m.
In Assembly. Ordered to Engrossing and Enrolling.
Read third time. Passed. Ordered to the Assembly. (Ayes 35. Noes 0. Page 436.).
From committee: Do pass. (Ayes 7. Noes 0.) (March 17).
Read second time. Ordered to third reading.
From committee: Do pass and re-refer to Com. on APPR. (Ayes 8. Noes 0.) (March 16). Re-referred to Com. on APPR.
In Senate. Read first time. To Com. on RLS. for assignment.
Read third time. Passed. Ordered to the Senate. (Ayes 74. Noes 0. Page 481.)
Read second time. Ordered to third reading.
From committee: Do pass. (Ayes 15. Noes 0.) (February 24).
Joint Rule 62(a), file notice suspended. (Page 441.)
Read second time and amended.
From committee: Do pass as amended and re-refer to Com. on APPR. (Ayes 9. Noes 0.) (February 14).
From committee: Be re-referred to Com. on REV. & TAX. Re-referred. (Ayes 11. Noes 0.) (February 3). Re-referred to Com. on REV. & TAX.
Re-referred to Com. on RLS. by unianimous consent.
From committee chair, with author's amendments: Amend, and re-refer to Com. on PUB. S. Read second time and amended.
From printer. May be heard in committee January 6.
Read first time. To print.
| Bill Text Versions | Format |
|---|---|
| AB36 | HTML |
| 12/06/10 - Introduced | |
| 01/27/11 - Amended Assembly | |
| 02/18/11 - Amended Assembly | |
| 03/24/11 - Enrolled | |
| 04/07/11 - Chaptered |
| Document | Format |
|---|---|
| No related documents. |
Data on Open States is updated periodically throughout the day from the official website of the California State Legislature.
If you notice any inconsistencies with these official sources, feel free to file an issue.