California 2019-2020 Regular Session

California Assembly Bill AB2384

Introduced
2/18/20  

Caption

Income tax: health savings accounts.

Impact

The bill will have a significant impact on the way health savings accounts are treated under state tax law. By allowing for these deductions, AB2384 aims to align state tax policy with federal guidelines, thereby simplifying the tax process for Californians who utilize HSAs. The overall objective is to promote savings for health-related expenses, which is expected to potentially reduce healthcare debt among families. This could contribute positively to California's economic landscape by enabling individuals to allocate more of their disposable income towards other economic activities.

Summary

AB2384, also known as the Income Tax: Health Savings Accounts bill, aims to amend the Revenue and Taxation Code to allow tax deductions for contributions to health savings accounts (HSAs) for the taxable years beginning January 1, 2020, and ending before January 1, 2025. The bill proposes that taxpayers will be able to deduct the aggregate amount paid to their HSAs, in alignment with similar federal provisions. This move is intended to enhance the tax benefits associated with HSAs and encourage California residents to save for healthcare expenses.

Contention

Notably, while many legislators support the bill as a means to promote financial health and increased savings, there may be contention regarding the implications of tax policy changes on state revenues. Critics might argue that while the intention is to provide immediate benefits to taxpayers, the long-term effects could strain state budgets if too many deductions are claimed. Moreover, there could be discussions around the equity of such tax incentives, particularly for lower-income families who may not be able to afford HSAs in the first place.

Companion Bills

No companion bills found.

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