CA SB500

Excludes "de minimis income" from gross income of nonresidents for California tax purposes if they have no other in-state income, are present in California for 9 or fewer calendar days during the tax year for employment duties, and their home state provides similar exclusions or has no income tax.

De minimis income is limited to compensation subject to withholding that does not apply to professional athletes, entertainers of prominence, or key employees.

Nonresidents whose only in-state income is excluded de minimis compensation have no California income tax liability and are not required to file a return, except upon request by the Franchise Tax Board.

Exempts de minimis income from employer withholding requirements under California's unemployment insurance tax provisions.

All provisions expire and are repealed on January 1, 2021; effective for compensation received on or after January 1, 2017.