CA AB1355

Allows employers to provide the first earned income tax credit (EITC) notification via email instead of in-person or mail delivery if employees affirmatively opt in writing or electronically, effective January 1, 2024 through January 1, 2029.

Prohibits employers from discharging or taking adverse action against employees who do not opt into electronic receipt of EITC notification documents.

Authorizes employers to provide unemployment insurance benefit statements and materials electronically via email if employees affirmatively opt in writing, by email, or through electronic acknowledgment, effective January 1, 2024 through January 1, 2029.

Requires electronic acknowledgment forms to fully explain electronic delivery consent, provide revocation instructions, and create a record of employee agreement; employees may revoke consent at any time in writing, by email, or electronically.

Prohibits employers from discharging or retaliating against employees who do not opt into electronic receipt of unemployment insurance benefit materials.