CA SB1244

Includes members of limited liability companies (LLCs) treated as corporations for federal income tax purposes in the definition of "employee" for unemployment insurance, disability insurance, and payroll tax purposes.

Excludes members of LLCs treated as partnerships for federal income tax purposes from the definition of "employee."

Defines compensation paid to LLC members filing federal corporate income tax returns as "wages" subject to unemployment insurance taxes and other employment-related withholding requirements.

Expands the base of wages subject to unemployment insurance taxes, depositing additional funds into the Unemployment Fund and making an appropriation therefor.