CA AB2577

Excludes nonresident individuals working temporarily in California for no more than 120 days in a 12-month period from employer unemployment insurance tax and withholding requirements if employed in the aerospace industry.

Requires that substantially all remuneration for the individual's services be directly related to aerospace industry work.

Requires a written employment contract stating the individual will not be treated as an employee for state income tax purposes.

Defines "aerospace industry" to include manufacturing aircraft, missiles, space vehicles, aerospace engines and parts; developing aerospace prototypes; aircraft conversion; and aircraft or propulsion system overhaul and rebuilding.