Bill Text

Bill Information

PDF |Add To My Favorites | print page

AB-3060 Income and corporation taxes: deductions: educational assistance.(2017-2018)

SHARE THIS:share this bill in Facebookshare this bill in Twitter
Date Published: 03/22/2018 09:00 PM
AB3060:v98#DOCUMENT

Amended  IN  Assembly  March 22, 2018

CALIFORNIA LEGISLATURE— 2017–2018 REGULAR SESSION

Assembly Bill
No. 3060


Introduced by Assembly Member Bonta

February 16, 2018


An act to amend Section 104100 of the Health and Safety Code, relating to disease prevention. An act to amend Section 17072 of, and to add Sections 17205 and 24343.4 to, the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy.


LEGISLATIVE COUNSEL'S DIGEST


AB 3060, as amended, Bonta. Disease prevention: cardiovascular disease. Income and corporation taxes: deductions: educational assistance.
The Personal Income Tax Law, in modified conformity with federal income tax laws, allows various deductions from gross income in computing adjusted gross income under that law, including deductions for trade and business expenses. The Corporation Tax Law allows various deductions in computing the income that is subject to the taxes imposed by that law. The Corporation Tax Law, in modified conformity, applies provisions of the Internal Revenue Code relating to business or trade deductions.
This bill would allow a deduction under those laws for amounts paid or incurred by an employer during the taxable year for the educational assistance of full-time employees pursuant to an educational assistance program.
This bill would take effect immediately as a tax levy.

Existing law requires the State Department of Public Health to conduct various programs related to disease prevention and health promotion, including a program for the control of high blood pressure.

This bill would make technical, nonsubstantive changes to those provisions.

Vote: MAJORITY   Appropriation: NO   Fiscal Committee: NOYES   Local Program: NO  

The people of the State of California do enact as follows:


SECTION 1.

 Section 17072 of the Revenue and Taxation Code is amended to read:

17072.
 (a) Section 62 of the Internal Revenue Code, relating to adjusted gross income defined, shall apply, except as otherwise provided.
(b) Section 62(a)(2)(D) of the Internal Revenue Code, relating to certain expenses of elementary and secondary school teachers, shall not apply.
(c) Section 62(a)(21) of the Internal Revenue Code, relating to attorneys fees relating to awards to whistleblowers, shall not apply.
(d) For each taxable year beginning on or after January 1, 2019, Section 62(a) of the Internal Revenue Code, relating to general rule, is modified to provide that the deduction allowed under Section 17205 shall be allowed in determining adjusted gross income.

SEC. 2.

 Section 17205 is added to the Revenue and Taxation Code, to read:

17205.
 (a) For each taxable year beginning on or after January 1, 2019, there shall be allowed as a deduction an amount paid or incurred by an employer during the taxable year for the educational assistance of a full-time employee pursuant to an educational assistance program.
(b) For purposes of this section:
(1) “Educational assistance” has the same meaning as defined in Section 17151.
(2) “Educational assistance program” has the same meaning as defined in Section 17151.
(3) “Full-time employee” means an individual who meets either of the following:
(A) Is paid wages for services not less than an average of 40 hours per week.
(B) Is a salaried employee and was paid compensation during the taxable year for full-time employment, within the meaning of Section 515 of the Labor Code.

SEC. 3.

 Section 24343.4 is added to the Revenue and Taxation Code, to read:

24343.4.
 (a) For each taxable year beginning on or after January 1, 2019, there shall be allowed as a deduction an amount paid or incurred by an employer during the taxable year for the educational assistance of a full-time employee pursuant to an educational assistance program.
(b) For purposes of this section:
(1) “Educational assistance” has the same meaning as defined in Section 17151.
(2) “Educational assistance program” has the same meaning as defined in Section 17151.
(3) “Full-time employee” means an individual who meets either of the following:
(A) Is paid wages for services not less than an average of 40 hours per week.
(B) Is a salaried employee and was paid compensation during the taxable year for full-time employment, within the meaning of Section 515 of the Labor Code.

SEC. 4.

 This act provides for a tax levy within the meaning of Article IV of the California Constitution and shall go into immediate effect.
SECTION 1.Section 104100 of the Health and Safety Code is amended to read:
104100.

(a)The Legislature finds and declares that high blood pressure, also known as hypertension, is a widespread and serious public health problem in California. This condition, when untreated, is a major contributor to heart disease, stroke, kidney disease, and related cardiovascular morbidity and mortality. Although high blood pressure can be effectively controlled through the use of now well-established antihypertensive drugs, treatment is not always adequately utilized.

(b)It is estimated that there are 2,000,000 adults in California who have high blood pressure. It is further estimated, based on national data, that no more than 71 percent of all adult Californians with high blood pressure are aware of their condition, and that of those who are aware, only 40 percent are being effectively treated. Thus, of some 2,000,000 adults in California with high blood pressure, only about 568,000 have their condition adequately controlled. Unless the problem of uncontrolled high blood pressure among some 1,432,000 adults is promptly addressed, many of these individuals will experience preventable serious illness, disability, and death. In addition, the state will continue to face unnecessary medical and welfare costs resulting from high blood pressure and its resulting effects. Consequently, it is necessary to provide for expanded statewide efforts, interface with relevant federal legislation, establish and maintain appropriate guidelines, and enhance high blood pressure control activities at the community level. Coordination of local and state efforts in the planning, implementation, and evaluation of high blood pressure control activities is required, in order to improve allocations and utilization of resources to control high blood pressure in the state’s population.