Avelino Valencia
- Democratic
- Assemblymember
- District 68
Author
(1) The Personal Income Tax Law allows various credits against the taxes imposed by that law, including certain credits that are allowed in modified conformity to credits allowed by federal income tax laws. Federal income tax laws allow a refundable earned income tax credit for certain low-income individuals who have earned income and who meet certain other requirements. The Personal Income Tax Law, in modified conformity with federal income tax laws, allows an earned income credit against personal income tax, and a payment in excess of that credit amount, to an eligible individual that is equal to that portion of the earned income tax credit allowed by federal law as determined by the earned income tax credit adjustment factor as set forth in the annual Budget Act. Existing law, the Earned Income Tax Credit Information Act, requires an employer, as defined, to notify all employees that they may be eligible for specified income tax filing assistance programs and state and federal antipoverty tax credits, including the federal and California earned income tax credits by handing specified documents directly to the employee or mailing the specified documents to the employee's last known address twice annually, as provided. Existing law authorizes the 2nd notification to be sent electronically. This bill, until January 1, 2029, would authorize the employer to provide the first above-described notification via email to an employee's email account instead of directly handing or mailing the document to the employee if the employee affirmatively, and in writing or by electronic acknowledgment, opts into receipt of electronic statements or materials. The bill would prohibit the employer from discharging or taking other adverse action against an employee who does not opt into receipt of electronic statements or materials. (2) Existing law prescribes a system for the payment of benefits to unemployed individuals who meet specified eligibility criteria. Existing law requires an employer to supply, pursuant to authorized regulations, each individual at the time they become unemployed with copies of printed statements or materials relating to claims for benefits. Existing law provides that the failure of an employer to comply with these provisions is a misdemeanor. This bill, until January 1, 2029, would authorize the employer to provide the above-described notification concerning statements and materials for benefits via email to an employee's email account, if the employee affirmatively, and in writing, by email, or by some form of electronic acknowledgment, opts into receipt of electronic statements or materials, as prescribed. The bill would prohibit the employer from discharging or taking other adverse action against an employee who does not opt into receipt of electronic statements or materials. By expanding the scope of a crime, the bill would impose a state-mandated local program. The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement. This bill would provide that no reimbursement is required by this act for a specified reason.
Chaptered by Secretary of State - Chapter 277, Statutes of 2023.
Approved by the Governor.
Enrolled and presented to the Governor at 4 p.m.
Assembly Rule 77 suspended. (Page 3228.)
Senate amendments concurred in. To Engrossing and Enrolling. (Ayes 80. Noes 0. Page 3306.).
Read third time. Passed. Ordered to the Assembly. (Ayes 39. Noes 0. Page 2591.).
In Assembly. Concurrence in Senate amendments pending. May be considered on or after September 13 pursuant to Assembly Rule 77.
Read second time. Ordered to third reading.
Reconsideration granted. (Ayes 40. Noes 0. Page 2400.)
Read third time and amended. Ordered to second reading.
Ordered to third reading.
Read third time. Passed. (Ayes 40. Noes 0. Page 2389.)
From Consent Calendar.
Ordered to third reading.
Read second time. Ordered to Consent Calendar.
From committee: Be ordered to second reading file pursuant to Senate Rule 28.8 and ordered to Consent Calendar.
From committee: Do pass and re-refer to Com. on APPR with recommendation: To Consent Calendar. (Ayes 5. Noes 0.) (June 14). 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 1597.)
Read second time. Ordered to Consent Calendar.
From committee: Do pass. To Consent Calendar. (Ayes 14. Noes 0.) (May 10).
Read second time and amended.
From committee: Amend, and do pass as amended and re-refer to Com. on APPR. (Ayes 14. Noes 0.) (April 26).
In committee: Set, first hearing. Hearing canceled at the request of author.
From committee chair, with author's amendments: Amend, and re-refer to Com. on INS. Read second time and amended.
From printer. May be heard in committee March 20.
Read first time. To print.
| Bill Text Versions | Format |
|---|---|
| AB1355 | HTML |
| 02/17/23 - Introduced | |
| 04/04/23 - Amended Assembly | |
| 05/01/23 - Amended Assembly | |
| 09/06/23 - Amended Senate | |
| 09/14/23 - Enrolled | |
| 09/30/23 - Chaptered |
| Document | Format |
|---|---|
| 04/11/23- Assembly Insurance | |
| 04/25/23- Assembly Insurance | |
| 05/08/23- Assembly Appropriations | |
| 06/13/23- Senate Committee on Labor, Public Employment and Retirement | |
| 06/29/23- Sen. Floor Analyses | |
| 09/08/23- Sen. Floor Analyses | |
| 09/12/23- ASSEMBLY FLOOR ANALYSIS |
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