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CA AB2582
Bill
Status
Failed
11/30/2016
Primary Sponsor
Brian Maienschein
Click for details
AI Summary
- Allows employers a tax credit for taxable years beginning January 1, 2017 through December 31, 2021 if they pay qualified employees with disabilities at or above the state minimum wage
- Credit amount equals the difference between the special minimum wage and state minimum wage, multiplied by hours worked by the qualified employee
- Defines qualified employees as individuals eligible for special minimum wage under federal law (29 U.S.C. Section 214(c)) or California Labor Code sections 1191 or 1191.5
- Requires employers to obtain and retain Industrial Welfare Commission certification of employee eligibility and special minimum wage amounts
- Requires Franchise Tax Board to report to Legislature by June 1, 2022 on the number of employees with developmental disabilities employed, employers using the credit, and employees for whom credits were claimed
Legislative Description
Income taxes: credit: employees with disabilities.
Last Action
From committee without further action.
11/30/2016
Committee Referrals
Appropriations5/11/2016
Revenue and Taxation3/8/2016
Full Bill Text
No bill text available