AB 1355 — Employment: benefits: electronic notice and documents.

Summary

(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.

Bill Text

• Chaptered 09/30/23 - Chaptered Current pdf September 30, 2023
• Enrolled 09/14/23 - Enrolled pdf September 14, 2023
• Amended 09/06/23 - Amended Senate pdf September 06, 2023
• Amended 05/01/23 - Amended Assembly pdf May 01, 2023
• Amended 04/04/23 - Amended Assembly pdf April 04, 2023
• Introduced 02/17/23 - Introduced pdf February 17, 2023
• AB1355 View text html

Action History

1. September 30, 2023

   Chaptered by Secretary of State - Chapter 277, Statutes of 2023.

2. September 30, 2023

   Approved by the Governor.

3. September 19, 2023

   Enrolled and presented to the Governor at 4 p.m.

4. September 12, 2023

   Senate amendments concurred in. To Engrossing and Enrolling. (Ayes 80. Noes 0. Page 3306.).

5. September 12, 2023

   Assembly Rule 77 suspended. (Page 3228.)

6. September 11, 2023

   In Assembly. Concurrence in Senate amendments pending. May be considered on or after September 13 pursuant to Assembly Rule 77.

7. September 11, 2023

   Read third time. Passed. Ordered to the Assembly. (Ayes 39. Noes 0. Page 2591.).

8. September 07, 2023

   Read second time. Ordered to third reading.

9. September 06, 2023

   Read third time and amended. Ordered to second reading.

10. September 06, 2023

    Ordered to third reading.

11. September 06, 2023

    Reconsideration granted. (Ayes 40. Noes 0. Page 2400.)

12. September 06, 2023

    Read third time. Passed. (Ayes 40. Noes 0. Page 2389.)

13. June 29, 2023

    Ordered to third reading.

14. June 29, 2023

    From Consent Calendar.

15. June 27, 2023

    Read second time. Ordered to Consent Calendar.

16. June 26, 2023

    From committee: Be ordered to second reading file pursuant to Senate Rule 28.8 and ordered to Consent Calendar.

17. June 14, 2023

    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.

18. May 31, 2023

    Referred to Com. on L., P.E. & R.

19. May 18, 2023

    In Senate. Read first time. To Com. on RLS. for assignment.

20. May 18, 2023

    Read third time. Passed. Ordered to the Senate. (Ayes 74. Noes 0. Page 1597.)

21. May 11, 2023

    Read second time. Ordered to Consent Calendar.

22. May 10, 2023

    From committee: Do pass. To Consent Calendar. (Ayes 14. Noes 0.) (May 10).

23. May 02, 2023

    Re-referred to Com. on APPR.

24. May 01, 2023

    Read second time and amended.

25. April 27, 2023

    From committee: Amend, and do pass as amended and re-refer to Com. on APPR. (Ayes 14. Noes 0.) (April 26).

26. April 11, 2023

    In committee: Set, first hearing. Hearing canceled at the request of author.

27. April 05, 2023

    Re-referred to Com. on INS.

28. April 04, 2023

    From committee chair, with author's amendments: Amend, and re-refer to Com. on INS. Read second time and amended.

29. March 09, 2023

    Referred to Com. on INS.

30. February 18, 2023

    From printer. May be heard in committee March 20.

31. February 17, 2023

    Read first time. To print.

Sponsors

• Avelino Valencia · Primary
• Mike A. Gipson · Cosponsor
• Timothy S. Grayson · Cosponsor

Votes

Subjects