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CA SJR14

Joint Resolution

Status

Engrossed

4/15/2024

Primary Sponsor

Josh Becker

Click for details

Origin

Senate

2023-2024 Session

AI Summary

  • Urges Congress to establish a reasonable cap on deferred compensation for high-income earners
  • References the December 2023 Los Angeles Dodgers contract with Shohei Ohtani ($700 million over 10 years) as an example of unlimited deferrals allowing potential tax avoidance of over $90 million in state taxes
  • Identifies a 1996 federal law that bars states from taxing retirement income on out-of-state residents when payments are made in equal periodic amounts over at least 10 years
  • Claims unlimited deferrals for high-income earners create an unbalanced tax structure, income inequality, and unfair tax distribution
  • Directs the Secretary of the Senate to transmit the resolution to the President, Vice President, Speaker of the House, Senate Majority Leader, and California's federal representatives

Legislative Description

Deferred compensation.

Last Action

July 1 hearing canceled at the request of author.

7/1/2024

Committee Referrals

Revenue and Taxation5/6/2024
Revenue and Taxation3/13/2024
Rules3/4/2024

Full Bill Text

No bill text available