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CA AB1831

Bill

Status

Introduced

2/18/2014

Primary Sponsor

Connie Conway

Click for details

Origin

State Assembly

2013-2014 Session

AI Summary

  • Allows a deduction from gross income for amounts paid for medical insurance and transportation for medical care for taxable years beginning January 1, 2014
  • Modifies federal Internal Revenue Code Section 213(d)(1)(D) to enable the deduction while excluding Medicare Part B premiums and long-term care insurance
  • Prohibits claiming the same medical insurance costs as an itemized deduction if claimed as a gross income deduction
  • Applies to both individuals and families with income between 138 and 400 percent of the poverty level who purchase insurance through Covered California or directly from insurers
  • Takes effect immediately as a tax levy

Legislative Description

California Health Insurance Fairness Act: personal income tax: deduction: medical insurance.

Last Action

In committee: Set, second hearing. Referred to REV. & TAX. suspense file. Held under submission.

5/13/2014

Committee Referrals

Revenue and Taxation2/27/2014

Full Bill Text

No bill text available