SB 355

  • California Senate Bill
  • 2025-2026 Regular Session
  • Introduced in Senate Feb 12, 2025
  • Passed Senate May 29, 2025
  • Passed Assembly Sep 08, 2025
  • Governor

Judgment debtor employers: Employment Development Department.

Abstract

Existing law establishes in the Department of Industrial Relations the Division of Labor Standards Enforcement under the direction of the Labor Commissioner and authorizes the Labor Commissioner to investigate employee complaints and recover civil penalties for violations of labor law, as prescribed. Existing law requires an employer who pays wages to a resident employee for services performed either within or without this state, or to a nonresident employee for services performed in this state, to deduct and withhold from those wages a sum which is substantially equivalent to the amount of tax reasonably estimated to be due under the Personal Income Tax Law resulting from the inclusion in the gross income of the employee of the wages which were subject to withholding. Existing law requires the Employment Development Department to have the powers and duties necessary to administer the reporting, collection, refunding to the employer, and enforcement of taxes required to be withheld by employers, as described above. This bill would require, within 60 days of a final judgment being entered against an employer requiring payment to an employee or to the state, as specified, the judgment debtor employer to provide documentation to the Labor Commissioner that the judgment is fully satisfied, a certain bond has been posted, or the judgment debtor entered into an agreement for the judgment to be paid in installments, as prescribed, and is in compliance with that agreement. The bill would make a judgment debtor employer who fails to comply with that provision liable for a civil penalty. The bill would require, if a judgment debtor employer does not comply with that provision, the Labor Commissioner to provide written notice to the judgment debtor employer that the Labor Commissioner will submit the unsatisfied judgment to the Tax Support Division of the Employment Development Department as a notice of potential tax fraud, as prescribed, and that the civil penalty is due within 90 days of the notice.

Bill Sponsors (4)

Votes


Actions


Oct 13, 2025

Senate

In Senate. Consideration of Governor's veto pending.

Senate

Vetoed by the Governor.

Sep 16, 2025

California State Legislature

Enrolled and presented to the Governor at 3 p.m.

Sep 09, 2025

Senate

Assembly amendments concurred in. (Ayes 40. Noes 0. Page 2713.) Ordered to engrossing and enrolling.

Sep 08, 2025

Assembly

Read third time. Passed. (Ayes 79. Noes 0. Page 2991.) Ordered to the Senate.

Senate

In Senate. Concurrence in Assembly amendments pending.

Sep 02, 2025

Assembly

Read second time. Ordered to third reading.

Aug 29, 2025

Assembly

From committee: Do pass. (Ayes 15. Noes 0.) (August 29).

Aug 20, 2025

Assembly

August 20 set for first hearing. Placed on APPR. suspense file.

Jul 03, 2025

Assembly

Re-referred to Com. on APPR. pursuant to Assembly Rule 96.

  • Referral-Committee
Com. on APPR. pursuant to Assembly Rule 96.

Jun 26, 2025

Assembly

From committee: Do pass and re-refer to Com. on JUD. with recommendation: To consent calendar. (Ayes 7. Noes 0.) (June 25). Re-referred to Com. on JUD.

  • Committee-Passage
  • Committee-Passage-Favorable
  • Referral-Committee
Com. on JUD.

Assembly

From committee with author's amendments. Read second time and amended. Re-referred to Com. on JUD.

  • Amendment-Passage
  • Committee-Passage
  • Reading-1
  • Reading-2
  • Referral-Committee
Com. on JUD.

Jun 05, 2025

Assembly

Referred to Coms. on L. & E. and JUD.

  • Referral-Committee
Coms. on L. & E. and JUD.

May 29, 2025

Assembly

In Assembly. Read first time. Held at Desk.

Senate

Read third time. Passed. (Ayes 38. Noes 0. Page 1325.) Ordered to the Assembly.

May 27, 2025

Senate

Ordered to special consent calendar.

May 23, 2025

Senate

From committee: Do pass. (Ayes 6. Noes 0. Page 1197.) (May 23).

Senate

Read second time. Ordered to third reading.

May 16, 2025

Senate

Set for hearing May 23.

May 12, 2025

Senate

May 12 hearing: Placed on APPR. suspense file.

May 02, 2025

Senate

Set for hearing May 12.

Apr 30, 2025

Senate

From committee: Do pass and re-refer to Com. on APPR. with recommendation: To consent calendar. (Ayes 13. Noes 0. Page 939.) (April 29). Re-referred to Com. on APPR.

  • Committee-Passage
  • Committee-Passage-Favorable
  • Referral-Committee
Com. on APPR.

Apr 23, 2025

Senate

Re-referred to Com. on JUD.

  • Referral-Committee
Com. on JUD.

Apr 10, 2025

Senate

Set for hearing April 29 in JUD. pending receipt.

Apr 09, 2025

Senate

From committee: Do pass and re-refer to Com. on RLS. (Ayes 5. Noes 0. Page 739.) (April 9). Re-referred to Com. on RLS.

  • Committee-Passage
  • Committee-Passage-Favorable
  • Referral-Committee
Com. on RLS.

Apr 02, 2025

Senate

From committee with author's amendments. Read second time and amended. Re-referred to Com. on L., P.E. & R.

  • Amendment-Passage
  • Committee-Passage
  • Reading-1
  • Reading-2
  • Referral-Committee
Com. on L., P.E. & R.

Mar 28, 2025

Senate

From committee with author's amendments. Read second time and amended. Re-referred to Com. on L., P.E. & R.

  • Amendment-Passage
  • Committee-Passage
  • Reading-1
  • Reading-2
  • Referral-Committee
Com. on L., P.E. & R.

Mar 26, 2025

Senate

Set for hearing April 9.

Feb 19, 2025

Senate

Referred to Coms. on L., P.E. & R. and TRANS.

  • Referral-Committee
Coms. on L., P.E. & R. and TRANS.

Feb 13, 2025

Senate

From printer. May be acted upon on or after March 15.

Feb 12, 2025

Senate

Introduced. Read first time. To Com. on RLS. for assignment. To print.

Bill Text

Bill Text Versions Format
SB355 HTML
02/12/25 - Introduced PDF
03/28/25 - Amended Senate PDF
04/02/25 - Amended Senate PDF
06/26/25 - Amended Assembly PDF
09/12/25 - Enrolled PDF

Related Documents

Document Format
04/08/25- Senate Committee on Labor, Public Employment and Retirement PDF
04/25/25- Senate Judiciary PDF
05/09/25- Senate Appropriations PDF
05/25/25- Sen. Floor Analyses PDF
06/23/25- Assembly Labor and Employment PDF
08/18/25- Assembly Appropriations PDF
09/02/25- ASSEMBLY FLOOR ANALYSIS PDF
09/08/25- Sen. Floor Analyses PDF
10/20/25- Sen. Floor Analyses PDF

Sources

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