California 2017-2018 Regular Session

California Assembly Bill AB2577

Introduced
2/15/18  
Introduced
2/15/18  
Refer
3/5/18  
Report Pass
4/5/18  
Refer
4/10/18  
Refer
4/18/18  
Refer
4/18/18  
Report Pass
5/25/18  
Engrossed
5/29/18  
Refer
5/30/18  
Refer
5/30/18  
Refer
6/7/18  
Refer
6/7/18  
Report Pass
8/8/18  
Refer
8/8/18  
Refer
8/13/18  

Caption

Personal income taxes: deductions: labor organization dues.

Impact

The implementation of AB 2577 would mark a significant adjustment in the state tax code, potentially impacting thousands of taxpayers who are members of labor organizations. By enabling these deductions, the bill could enhance the disposable income of workers who contribute to labor rights and advocacy efforts through their dues. Although the bill is limited in duration until 2023, its impact on state revenue and the demographics of tax filers who are union members will be closely monitored. Additionally, it symbolizes California's commitment to supporting labor organizations amidst a changing political landscape.

Summary

Assembly Bill 2577, introduced by Assembly Member Gray, proposes amendments to California's Revenue and Taxation Code concerning personal income tax deductions specifically related to labor organization dues. This bill allows taxpayers to deduct the amount they pay in membership dues to specified labor organizations from their gross income for taxable years starting from January 1, 2018, and ending December 31, 2022. The immediate enactment as a tax levy highlights the urgency of offering this benefit, which aims to align state deductions with current tax pressures on working individuals supporting labor organizations.

Sentiment

The general sentiment around AB 2577 appears supportive among labor groups and those advocating for employee rights, emphasizing the importance of labor organizations in representing worker interests. Conversely, concerns have been voiced regarding the implications of tax deductions on overall state revenue. Critics argue that while supporting unions is essential, the long-term financial impact on California's budget requires careful consideration. This divergence illustrates the tension between supporting workers and maintaining fiscal responsibility.

Contention

Key points of contention surrounding AB 2577 include the temporary nature of the bill, as it is set to repeal automatically after 2023 without further legislative action. Some lawmakers have expressed hesitation about granting long-term tax benefits that may disproportionately favor unionized workers over non-unionized employees, raising questions about equity within the tax system. The potential for increased administrative burden in enforcing the deduction eligibility criteria also poses challenges that legislators may need to address before the bill can be effectively implemented.

Companion Bills

No companion bills found.

Previously Filed As

CA AB1589

Personal income taxes: deduction: California qualified tuition program.

CA AB1026

Personal income taxes: deduction: California qualified tuition program.

CA AB2312

Personal income taxes: deduction: qualified education loans.

CA AB1865

Personal income taxes: exclusion: homeownership savings accounts.

CA AB1867

Personal Income Tax Law: deductions: homeowners’ insurance premiums.

CA AB1634

Income taxes: deduction: childcare.

CA AB2616

Personal income tax: mortgage interest deduction.

CA SB952

Personal income taxes: Fire Safe Home Tax Credits Act.

CA AB1932

Personal income tax: mortgage interest deduction.

CA AB509

Personal income taxes: gross income: exclusion: student loan assistance.

Similar Bills

CA AB506

California State University: graduation requirement: ethnic studies.

CA AB2494

Postsecondary education: course credit for prior military education, training, and service.

CA AB1862

Public postsecondary education: California State University: tuition.

CA SB1233

Postsecondary education: veterinary medicine: spay and neuter techniques.

CA AB737

Public postsecondary education: California State University: tuition.

CA AB1002

Postsecondary education: course credit for prior military education, training, and service.

CA AB1887

Public education governance: service on boards and commissions.

CA AB226

University of California: California Native American Graves Protection and Repatriation Act of 2001.