Includes all politicians who were in office at any point during the 2011-2012 Legislature.

AB 1510 - An Act to Amend Sections 17072 and 19184 Of, to Amend and Repeal Sections 17131.4, 17131.5, 17215.1, and 17215.4 Of, and to Add Sections 17138.5 and 17216 To, the Revenue and Taxation Code, Relating to Taxation, to Take Effect Immediately, Tax Levy.

Income tax: health savings accounts. 2011-2012 Legislature. View bill details
Author(s):
Summary:
The Personal Income Tax Law authorizes various deductions in computing income that is subject to tax under that law.

This bill would, for taxable years beginning on and after January 1, 2013, allow a deduction in connection with health savings accounts in conformity with federal law. In general, the deduction would be an amount equal to the aggregate amount paid in cash during the… More
The Personal Income Tax Law authorizes various deductions in computing income that is subject to tax under that law.

This bill would, for taxable years beginning on and after January 1, 2013, allow a deduction in connection with health savings accounts in conformity with federal law. In general, the deduction would be an amount equal to the aggregate amount paid in cash during the taxable year by, or on behalf of, an eligible individual, as defined, to a health savings account of that individual, as provided. This bill would, for taxable years beginning on and after January 1, 2013, also provide related conformity to that federal law with respect to the allowance of rollovers from Archer Medical Savings Accounts, health flexible spending arrangements, or health reimbursement accounts to a health savings account, and penalties in connection therewith.

This bill would take effect immediately as a tax levy. Hide
 
Status:
The bill has been introduced. 
There have been no votes on this bill.

An Act to Amend Sections 17072 and 19184 Of, to Amend and Repeal Sections 17131.4, 17131.5, 17215.1, and 17215.4 Of, and to Add Sections 17138.5 and 17216 To, the Revenue and Taxation Code, Relating to Taxation, to Take Effect Immediately, Tax Levy.

AB 1510 — 2011-2012 Legislature

Summary
The Personal Income Tax Law authorizes various deductions in computing income that is subject to tax under that law.

This bill would, for taxable years beginning on and after January 1, 2013, allow a deduction in connection with health savings accounts in conformity with federal law. In general, the deduction would be an amount equal to the aggregate amount paid in cash during the taxable year by, or on behalf of, an eligible individual, as defined, to a health savings account of that individual, as provided. This bill would, for taxable years beginning on and after January 1, 2013, also provide related conformity to that federal law with respect to the allowance of rollovers from Archer Medical Savings Accounts, health flexible spending arrangements, or health reimbursement accounts to a health savings account, and penalties in connection therewith.

This bill would take effect immediately as a tax levy.
Learn More
At LegInfo.ca.gov
Title
An Act to Amend Sections 17072 and 19184 Of, to Amend and Repeal Sections 17131.4, 17131.5, 17215.1, and 17215.4 Of, and to Add Sections 17138.5 and 17216 To, the Revenue and Taxation Code, Relating to Taxation, to Take Effect Immediately, Tax Levy.
Author(s)
Martin Garrick
Co-Authors
Subjects
  • Income tax: health savings accounts
Major Actions
Introduced1/12/2012
Referred to Committee
Bill History

There have been no votes on this bill.

ActionDateDescription
Introduced1/12/2012
1/12/2012Read first time. To print.
1/13/2012From printer. May be heard in committee February 12.
1/19/2012Referred to Com. on REV. & TAX.
4/09/2012In committee: Set, first hearing. Referred to REV. & TAX. suspense file.
4/10/2012From committee chair, with author's amendments: Amend, and re-refer to Com. on REV. & TAX. Read second time and amended.
4/11/2012Re-referred to Com. on REV. & TAX.
5/14/2012In committee: Set, second hearing. Held under submission.

Total contributions given to Assemblymembers from interest groups that…

$314,825
$48,800
$17,700
$171,763
$72,092
$30,253
$0
$266,422
$62,400
$984,255
127% more
$107,250
$79,008
$0
$1,252,526
$795,150
$2,233,934
9 Organizations Supported and 6 Opposed; See Which Ones

Organizations that took a position on
An Act to Amend Sections 17072 and 19184 Of, to Amend and Repeal Sections 17131.4, 17131.5, 17215.1, and 17215.4 Of, and to Add Sections 17138.5 and 17216 To, the Revenue and Taxation Code, Relating to Taxation, to Take Effect Immediately, Tax Levy.

9 organizations supported this bill

California Association of Health Plans
Assembly Committee on Revenue and Taxation (2012, April 6). Assembly Committee Analysis. Retrieved June 28, 2012, from Leginfo: Bill Analysis.
California Association of Health Underwriters
Assembly Committee on Revenue and Taxation (2012, April 6). Assembly Committee Analysis. Retrieved June 28, 2012, from Leginfo: Bill Analysis.
California Chamber of Commerce
Assembly Committee on Revenue and Taxation (2012, April 6). Assembly Committee Analysis. Retrieved June 28, 2012, from Leginfo: Bill Analysis.
California Grocers Association
Assembly Committee on Revenue and Taxation (2012, April 6). Assembly Committee Analysis. Retrieved June 28, 2012, from Leginfo: Bill Analysis.
California Manufacturers & Technology Association
Assembly Committee on Revenue and Taxation (2012, April 6). Assembly Committee Analysis. Retrieved June 28, 2012, from Leginfo: Bill Analysis.
California Taxpayers Association
Assembly Committee on Revenue and Taxation (2012, April 6). Assembly Committee Analysis. Retrieved June 28, 2012, from Leginfo: Bill Analysis.
National Federation of Independent Business
Assembly Committee on Revenue and Taxation (2012, April 6). Assembly Committee Analysis. Retrieved June 28, 2012, from Leginfo: Bill Analysis.
Southwest California Legislative Council
Assembly Committee on Revenue and Taxation (2012, April 6). Assembly Committee Analysis. Retrieved June 28, 2012, from Leginfo: Bill Analysis.
United Contractors
Assembly Committee on Revenue and Taxation (2012, April 6). Assembly Committee Analysis. Retrieved June 28, 2012, from Leginfo: Bill Analysis.

6 organizations opposed this bill

American Federation of State, County and Municipal Employees
Assembly Committee on Revenue and Taxation (2012, May 11). Assembly Committee Analysis. Retrieved June 28, 2012, from Leginfo: Bill Analysis.
California Federation of Teachers
Assembly Committee on Revenue and Taxation (2012, May 11). Assembly Committee Analysis. Retrieved June 28, 2012, from Leginfo: Bill Analysis.
California Labor Federation
Assembly Committee on Revenue and Taxation (2012, April 6). Assembly Committee Analysis. Retrieved June 28, 2012, from Leginfo: Bill Analysis.
California School Employees Association
Assembly Committee on Revenue and Taxation (2012, April 6). Assembly Committee Analysis. Retrieved June 28, 2012, from Leginfo: Bill Analysis.
California Tax Reform Association
Assembly Committee on Revenue and Taxation (2012, April 6). Assembly Committee Analysis. Retrieved June 28, 2012, from Leginfo: Bill Analysis.
Health Access
Assembly Committee on Revenue and Taxation (2012, April 6). Assembly Committee Analysis. Retrieved June 28, 2012, from Leginfo: Bill Analysis.

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View citations of support and opposition

Includes reported contributions to campaigns of Assemblymembers in office during the 2011-2012 California State Legislature, from interest groups invested in the vote according to MapLight, January 1, 2011 – December 31, 2012.
Contributions data source: FollowTheMoney.org

Contributions by Legislator

Namesort iconPartyDistrict$ From Interest Groups
That Supported
$ From Interest Groups
That Opposed
Katcho AchadjianRCA-33$11,800$5,000
Luis AlejoDCA-28$6,900$38,985
Michael AllenDCA-7$9,700$160,400
Tom AmmianoDCA-13$1,350$35,400
Toni AtkinsDCA-76$30,524$40,750
Jim BeallDCA-24$7,825$160,300
Bill BerryhillRCA-26$49,858$0
Marty BlockDCA-78$7,400$180,150
Bob BlumenfieldDCA-40$5,750$50,550
Susan BonillaDCA-11$16,060$44,835
Steven BradfordDCA-51$3,000$41,200
Julia BrownleyDCA-41$0$0
Joan BuchananDCA-15$24,003$54,350
Betsy ButlerDCA-53$17,024$95,850
Charles CalderonDCA-58$0$0
Nora CamposDCA-23$8,839$31,200
Wilmer Amina CarterDCA-62$0$0
Gilbert CedilloDCA-45$0$0
Wesley ChesbroDCA-1$7,400$35,200
Connie ConwayRCA-34$67,111$1,500
Paul CookRCA-65$0$0
Mike DavisDCA-48$0$0
Roger DickinsonDCA-9$5,250$56,500
Tim DonnellyRCA-59$7,250$0
Mike EngDCA-49$0$0
Mike FeuerDCA-42$0$0
Nathan FletcherRCA-75$0$0
Paul FongDCA-22$250$85,200
Felipe FuentesDCA-39$0$0
Warren FurutaniDCA-55$0$0
Beth GainesRCA-4$28,221$2,000
Cathleen GalgianiDCA-17$22,700$152,380
Martin GarrickRCA-74$0$0
Mike GattoDCA-43$17,900$62,300
Rich GordonDCA-21$31,328$25,586
Jeff GorellRCA-37$15,900$0
Shannon GroveRCA-32$6,250$1,000
Curt HagmanRCA-60$26,700$0
Linda HaldermanRCA-29$0$0
Isadore HallDCA-52$18,879$25,400
Diane HarkeyRCA-73$26,900$1,000
Mary HayashiDCA-18$0$0
Roger HernandezDCA-57$14,100$47,966
Jerry HillDCA-19$29,746$47,200
Alyson HuberDCA-10$0$0
Ben HuesoDCA-79$8,731$45,297
Jared HuffmanDCA-6$0$0
Kevin JeffriesRCA-66$0$0
Brian JonesRCA-77$14,300$0
Steve KnightRCA-36$4,500$0
Ricardo LaraDCA-50$15,300$58,000
Dan LogueRCA-3$24,400$0
Bonnie LowenthalDCA-54$6,000$4,500
Fiona MaDCA-12$0$0
Allan MansoorRCA-68$24,625$0
Tony MendozaDCA-56$0$0
Jeff MillerRCA-71$68,300$3,900
Holly MitchellDCA-47$11,424$40,452
Bill MonningDCA-27$22,698$70,200
Mike MorrellRCA-63$10,250$6,025
Brian NestandeRCA-64$14,800$15,600
Jim NielsenRCA-2$7,482$0
Chris NorbyRCA-72$15,000$1,500
Kristin OlsenRCA-25$24,350$2,000
Richard PanDCA-5$36,650$113,121
Henry PereaDCA-31$39,622$9,200
John PerezDCA-46$52,505$131,049
Manuel PerezDCA-80$10,700$21,000
Anthony PortantinoDCA-44$0$0
Jim SilvaRCA-67$0$0
Nancy SkinnerDCA-14$11,500$43,500
Cameron SmythRCA-38$0$0
Jose SolorioDCA-69$0$0
Sandre SwansonDCA-16$0$0
Norma TorresDCA-61$7,750$26,700
David ValadaoRCA-30$0$0
Don WagnerRCA-70$12,800$1,000
Bob WieckowskiDCA-20$3,250$41,900
Das WilliamsDCA-35$11,400$87,489
Mariko YamadaDCA-8$0$29,300

Add Data Filters:

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NamePartyDistrict$ From Interest Groups
That Supported
$ From Interest Groups
That Opposed
Katcho AchadjianRCA-33$11,800$5,000
Luis AlejoDCA-28$6,900$38,985
Michael AllenDCA-7$9,700$160,400
Tom AmmianoDCA-13$1,350$35,400
Toni AtkinsDCA-76$30,524$40,750
Jim BeallDCA-24$7,825$160,300
Bill BerryhillRCA-26$49,858$0
Marty BlockDCA-78$7,400$180,150
Bob BlumenfieldDCA-40$5,750$50,550
Susan BonillaDCA-11$16,060$44,835
Steven BradfordDCA-51$3,000$41,200
Julia BrownleyDCA-41$0$0
Joan BuchananDCA-15$24,003$54,350
Betsy ButlerDCA-53$17,024$95,850
Charles CalderonDCA-58$0$0
Nora CamposDCA-23$8,839$31,200
Wilmer Amina CarterDCA-62$0$0
Gilbert CedilloDCA-45$0$0
Wesley ChesbroDCA-1$7,400$35,200
Connie ConwayRCA-34$67,111$1,500
Paul CookRCA-65$0$0
Mike DavisDCA-48$0$0
Roger DickinsonDCA-9$5,250$56,500
Tim DonnellyRCA-59$7,250$0
Mike EngDCA-49$0$0
Mike FeuerDCA-42$0$0
Nathan FletcherRCA-75$0$0
Paul FongDCA-22$250$85,200
Felipe FuentesDCA-39$0$0
Warren FurutaniDCA-55$0$0
Beth GainesRCA-4$28,221$2,000
Cathleen GalgianiDCA-17$22,700$152,380
Martin GarrickRCA-74$0$0
Mike GattoDCA-43$17,900$62,300
Rich GordonDCA-21$31,328$25,586
Jeff GorellRCA-37$15,900$0
Shannon GroveRCA-32$6,250$1,000
Curt HagmanRCA-60$26,700$0
Linda HaldermanRCA-29$0$0
Isadore HallDCA-52$18,879$25,400
Diane HarkeyRCA-73$26,900$1,000
Mary HayashiDCA-18$0$0
Roger HernandezDCA-57$14,100$47,966
Jerry HillDCA-19$29,746$47,200
Alyson HuberDCA-10$0$0
Ben HuesoDCA-79$8,731$45,297
Jared HuffmanDCA-6$0$0
Kevin JeffriesRCA-66$0$0
Brian JonesRCA-77$14,300$0
Steve KnightRCA-36$4,500$0
Ricardo LaraDCA-50$15,300$58,000
Dan LogueRCA-3$24,400$0
Bonnie LowenthalDCA-54$6,000$4,500
Fiona MaDCA-12$0$0
Allan MansoorRCA-68$24,625$0
Tony MendozaDCA-56$0$0
Jeff MillerRCA-71$68,300$3,900
Holly MitchellDCA-47$11,424$40,452
Bill MonningDCA-27$22,698$70,200
Mike MorrellRCA-63$10,250$6,025
Brian NestandeRCA-64$14,800$15,600
Jim NielsenRCA-2$7,482$0
Chris NorbyRCA-72$15,000$1,500
Kristin OlsenRCA-25$24,350$2,000
Richard PanDCA-5$36,650$113,121
Henry PereaDCA-31$39,622$9,200
John PerezDCA-46$52,505$131,049
Manuel PerezDCA-80$10,700$21,000
Anthony PortantinoDCA-44$0$0
Jim SilvaRCA-67$0$0
Nancy SkinnerDCA-14$11,500$43,500
Cameron SmythRCA-38$0$0
Jose SolorioDCA-69$0$0
Sandre SwansonDCA-16$0$0
Norma TorresDCA-61$7,750$26,700
David ValadaoRCA-30$0$0
Don WagnerRCA-70$12,800$1,000
Bob WieckowskiDCA-20$3,250$41,900
Das WilliamsDCA-35$11,400$87,489
Mariko YamadaDCA-8$0$29,300

Interest Groups that supported this bill

$ Donated
Builders associations$314,825
HMOs$266,422
Food stores$171,763
Pro-business organizations$72,092
Chambers of commerce$62,400
Fiscal & tax policy$48,800
Manufacturing$30,253
Small business organizations$17,700
Health, education & human resources$0

Interest Groups that opposed this bill

$ Donated
State & local government employee unions$1,252,526
Teachers unions$795,150
Labor unions$107,250
Health & welfare policy$79,008
Consumer groups$0
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