(1)The Personal Income Tax Law allows various credits against the taxes imposed by that law, including certain credits that are allowed in modified conformity to credits allowed by federal income tax laws. Federal income tax laws allow a refundable earned income tax credit for certain low-income individuals who have earned income and who meet certain other requirements.

The Personal Income Tax Law, in modified conformity with federal income tax laws, allows an earned income credit against personal income tax, and a payment in excess of that credit amount, to an eligible individual that is equal to that portion of the earned income tax credit allowed by federal law as determined by the earned income tax credit adjustment factor as set forth in the annual Budget Act.

Existing law, the Earned Income Tax Credit Information Act, requires an employer, as defined, to notify all employees that they may be eligible for specified income tax filing assistance programs and state and federal antipoverty tax credits, including the federal and California earned income tax credits by handing specified documents directly to the employee or mailing the specified documents to the employees last known address twice annually, as provided. Existing law authorizes the 2nd notification to be sent electronically.

This bill, until January 1, 2029, would authorize the employer to provide the first above-described notification via email to an employees email account instead of directly handing or mailing the document to the employee if the employee affirmatively, and in writing or by electronic acknowledgment, opts into receipt of electronic statements or materials. The bill would prohibit the employer from discharging or taking other adverse action against an employee who does not opt into receipt of electronic statements or materials.

(2)Existing law prescribes a system for the payment of benefits to unemployed individuals who meet specified eligibility criteria. Existing law requires an employer to supply, pursuant to authorized regulations, each individual at the time they become unemployed with copies of printed statements or materials relating to claims for benefits. Existing law provides that the failure of an employer to comply with these provisions is a misdemeanor.

This bill, until January 1, 2029, would authorize the employer to provide the above-described notification concerning statements and materials for benefits via email to an employees email account, if the employee affirmatively, and in writing, by email, or by some form of electronic acknowledgment, opts into receipt of electronic statements or materials, as prescribed. The bill would prohibit the employer from discharging or taking other adverse action against an employee who does not opt into receipt of electronic statements or materials. By expanding the scope of a crime, the bill would impose a state-mandated local program.

The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement.

This bill would provide that no reimbursement is required by this act for a specified reason.

(1)The Personal Income Tax Law allows various credits against the taxes imposed by that law, including certain credits that are allowed in modified conformity to credits allowed by federal income tax laws. Federal income tax laws allow a refundable earned income tax credit for certain low-income individuals who have earned income and who meet certain other requirements.

The Personal Income Tax Law, in modified conformity with federal income tax laws, allows an earned income credit against personal income tax, and a payment in excess of that credit amount, to an eligible individual that is equal to that portion of the earned income tax credit allowed by federal law as determined by the earned income tax credit adjustment factor as set forth in the annual Budget Act.

Existing law, the Earned Income Tax Credit Information Act, requires an employer, as defined, to notify all employees that they may be eligible for specified income tax filing assistance programs and state and federal antipoverty tax credits, including the federal and California earned income tax credits by handing specified documents directly to the employee or mailing the specified documents to the employees last known address twice annually, as provided. Existing law authorizes the 2nd notification to be sent electronically.

This bill, until January 1, 2029, would authorize the employer to provide the first above-described notification via email to an employees email account instead of directly handing or mailing the document to the employee if the employee affirmatively, and in writing or by electronic acknowledgment, opts into receipt of electronic statements or materials. The bill would prohibit the employer from discharging or taking other adverse action against an employee who does not opt into receipt of electronic statements or materials.

(2)Existing law prescribes a system for the payment of benefits to unemployed individuals who meet specified eligibility criteria. Existing law requires an employer to supply, pursuant to authorized regulations, each individual at the time they become unemployed with copies of printed statements or materials relating to claims for benefits. Existing law provides that the failure of an employer to comply with these provisions is a misdemeanor.

This bill, until January 1, 2029, would authorize the employer to provide the above-described notification concerning statements and materials for benefits via email to an employees email account, if the employee affirmatively, and in writing, by email, or by some form of electronic acknowledgment, opts into receipt of electronic statements or materials, as prescribed. The bill would prohibit the employer from discharging or taking other adverse action against an employee who does not opt into receipt of electronic statements or materials. By expanding the scope of a crime, the bill would impose a state-mandated local program.

The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement.

This bill would provide that no reimbursement is required by this act for a specified reason.

(1)The Personal Income Tax Law allows various credits against the taxes imposed by that law, including certain credits that are allowed in modified conformity to credits allowed by federal income tax laws. Federal income tax laws allow a refundable earned income tax credit for certain low-income individuals who have earned income and who meet certain other requirements.

The Personal Income Tax Law, in modified conformity with federal income tax laws, allows an earned income credit against personal income tax, and a payment in excess of that credit amount, to an eligible individual that is equal to that portion of the earned income tax credit allowed by federal law as determined by the earned income tax credit adjustment factor as set forth in the annual Budget Act.

Existing law, the Earned Income Tax Credit Information Act, requires an employer, as defined, to notify all employees that they may be eligible for specified income tax filing assistance programs and state and federal antipoverty tax credits, including the federal and California earned income tax credit credits by handing specified documents directly to the employee or mailing the specified documents to the employees last known address. address twice annually, as provided. Existing law authorizes the 2nd notification to be sent electronically.

This bill, until January 1, 2029, would also authorize the employer to provide the first above-described notification via email to an employees email account, account instead of directly handing or mailing the document to the employee if the employee affirmatively, and in writing or by electronic acknowledgment, opts into receipt of electronic statements or materials. The bill would prohibit the employer from discharging or taking other adverse action against an employee who does not opt into receipt of electronic statements or materials.

(2)Existing law prescribes a system for the payment of benefits to unemployed individuals who meet specified eligibility criteria. Existing law requires an employer to supply, pursuant to authorized regulations, each individual at the time they become unemployed with copies of printed statements or materials relating to claims for benefits. Existing law provides that the failure of an employer to comply with these provisions is a misdemeanor.

This bill, until January 1, 2029, would authorize the employer to provide the above-described notification concerning statements and materials for benefits via email to an employees email account, if the employee affirmatively, and in writing writing, by email, or by some form of electronic acknowledgment, opts into receipt of electronic statements or materials. materials, as prescribed. The bill would prohibit the employer from discharging or taking other adverse action against an employee who does not opt into receipt of electronic statements or materials. By expanding the scope of a crime, the bill would impose a state-mandated local program.

The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement.

This bill would provide that no reimbursement is required by this act for a specified reason.

(1)The Personal Income Tax Law allows various credits against the taxes imposed by that law, including certain credits that are allowed in modified conformity to credits allowed by federal income tax laws. Federal income tax laws allow a refundable earned income tax credit for certain low-income individuals who have earned income and who meet certain other requirements.

The Personal Income Tax Law, in modified conformity with federal income tax laws, allows an earned income credit against personal income tax, and a payment in excess of that credit amount, to an eligible individual that is equal to that portion of the earned income tax credit allowed by federal law as determined by the earned income tax credit adjustment factor as set forth in the annual Budget Act.

Existing law, the Earned Income Tax Credit Information Act, requires an employer, as defined, to notify all employees that they may be eligible for the federal and California earned income tax credit by handing specified documents directly to the employee or mailing the specified documents to the employees last known address.

This bill bill, until January 1, 2029, would also authorize the above-described notice to be provided to the employee by email if the employee opts into receipt of electronic notification. employer to provide the above-described notification via email to an employees email account, if the employee affirmatively, and in writing or by electronic acknowledgment, opts into receipt of electronic statements or materials. The bill would prohibit the employer from discharging or taking other adverse action against an employee who does not opt into receipt of electronic statements or materials.

(2)Existing law prescribes a system for the payment of benefits to unemployed individuals who meet specified eligibility criteria. Existing law requires an employer to supply, pursuant to authorized regulations, each individual at the time they become unemployed with copies of printed statements or materials relating to claims for benefits. Existing law provides that the failure of an employer to comply with these provisions is a misdemeanor.

This bill bill, until January 1, 2029, would authorize the employer to instead supply that individual with electronic statements or materials relating to claims for benefits if the individual opts into receipt of electronic statements or materials. provide the above-described notification concerning statements and materials for benefits via email to an employees email account, if the employee affirmatively, and in writing or by electronic acknowledgment, opts into receipt of electronic statements or materials. The bill would prohibit the employer from discharging or taking other adverse action against an employee who does not opt into receipt of electronic statements or materials. By expanding the scope of a crime, the bill would impose a state-mandated local program.

(1)The Personal Income Tax Law allows various credits against the taxes imposed by that law, including certain credits that are allowed in modified conformity to credits allowed by federal income tax laws. Federal income tax laws allow a refundable earned income tax credit for certain low-income individuals who have earned income and who meet certain other requirements.

The Personal Income Tax Law, in modified conformity with federal income tax laws, allows an earned income credit against personal income tax, and a payment in excess of that credit amount, to an eligible individual that is equal to that portion of the earned income tax credit allowed by federal law as determined by the earned income tax credit adjustment factor as set forth in the annual Budget Act.

Existing law, the Earned Income Tax Credit Information Act, requires an employer, as defined, to notify all employees that they may be eligible for the federal and California earned income tax credit by handing specified documents directly to the employee or mailing the specified documents to the employees last known address.

This bill would also authorize the above-described notice to be provided to the employee by email if the employee opts into receipt of electronic notification.

(2)Existing law prescribes a system for the payment of benefits to unemployed individuals who meet specified eligibility criteria. Existing law requires an employer to supply, pursuant to authorized regulations, each individual at the time they become unemployed with copies of printed statements or materials relating to claims for benefits.

This bill would authorize the employer to instead supply that individual with electronic statements or materials relating to claims for benefits if the individual opts into receipt of electronic statements or materials.

(1)The Personal Income Tax Law allows various credits against the taxes imposed by that law, including certain credits that are allowed in modified conformity to credits allowed by federal income tax laws. Federal income tax laws allow a refundable earned income tax credit for certain low-income individuals who have earned income and who meet certain other requirements.

The Personal Income Tax Law, in modified conformity with federal income tax laws, allows an earned income credit against personal income tax, and a payment in excess of that credit amount, to an eligible individual that is equal to that portion of the earned income tax credit allowed by federal law as determined by the earned income tax credit adjustment factor as set forth in the annual Budget Act.

Existing law, the Earned Income Tax Credit Information Act, requires an employer, as defined, to notify all employees that they may be eligible for the federal and California earned income tax credit by handing specified documents directly to the employee or mailing the specified documents to the employees last known address.

This bill would also authorize the above-described notice to be provided to the employee by email if the employee opts into receipt of electronic notification.

(2)Existing law prescribes a system for the payment of benefits to unemployed individuals who meet specified eligibility criteria. Existing law requires an employer to supply, pursuant to authorized regulations, each individual at the time they become unemployed with copies of printed statements or materials relating to claims for benefits.

This bill would authorize the employer to instead supply that individual with electronic statements or materials relating to claims for benefits if the individual opts into receipt of electronic statements or materials.

CONCURRENCE IN SENATE AMENDMENTS

CSA1 Bill Id:AB 1355

Author:(Valencia)

As Amended Ver:September 6, 2023

Majority vote

SUMMARY

Allows employers to provide information to their employees regarding the Earned Income Tax Credit (EITC) and the Unemployment Insurance (UI) Program via email to an email account of the employee's choosing, if the employee affirmatively, and in writing or by electronic acknowledgment, opts into receipt of electronic statements or materials, until January 1, 2029.

Senate Amendments

1. Address chaptering out issues.
2. Clarify that the proposed changes become operative January 1, 2024, and are in effect only until January 1, 2029.
3. Provide further direction on what information the employee's electronic acknowledgement for receipt of documents must contain.

COMMENTS

This measure would allow employees to opt into receipt of, among other things, electronic statements or materials relating to claims for benefits. In particular, the Employment Development Department (EDD) makes available online a document titled "For Your Benefit: California's Programs for the Unemployed" which is provided to an employee by their employer when they are terminated, laid off, or take a leave of absence. This bill allows this document to be provided electronically if that individual opts into receipt of those specific documents electronically. The same would apply to information related to the EITC.

Nothing in this bill changes what materials must be provided; it only gives employers and employees an additional option in regards to whether they receive hard or electronic copies of already mandated materials. As California continues to go "green," it seems reasonable to allow individuals with the ability to determine if paperless is the method they'd like to receive important information.

In 2006, Boise Cascade LLC requested an opinion from the Division of Labor Standards Enforcement within the Department of Industrial Relations, as to whether under certain circumstances an employer's obligation to provide an employee with a "wage statement" may be met by providing an employee with such a record in electronic form, as an alternative to a "hard copy" paper document. The opinion letter conditionally allowed for electronic distribution of wage statements in specific circumstances. Please note, that this measure does not impact wage statements but this opinion letter is discussed since the opposition is in disagreement with the conclusion of this specific opinion, which allows for electronic distribution.

According to the Author

According to the author, "Thanks to the advancements in technology, there are various ways in which we can share documents. Currently, informative documents related to retirement plans, medical leave, health coverage, dental coverage, pregnancy disability, and workers compensation may be shared via electronic means such as email. However, current statutes do not provide the flexibility to provide notices pertaining to California Earned Income Tax Credit, or the claim of benefits for individuals that become unemployed, by email. AB 1355 will amend the current law to allow employees to "opt-in" to receive electronic notifications related to the California Earned Income Tax Credit, and electronic statements or materials related to the claim of benefits for individuals that become unemployed, from their employers. This bill will not require employers to provide these materials electronically and will still allow employers the ability to distribute notices related to the California Earned Income Tax Credit and the claim of benefits via hardcopy paper. AB 1355 will provide eligible employees with expanded access to these critical documents, and allow our state to be more environmentally conscious by reducing paper waste."

Arguments in Support

According to the sponsor, Fidelity Investments, "AB 1355 allows California employees and employers to be more environmentally conscious by providing for the electronic delivery of two additional state required notices. Fidelity has worked diligently for years to eliminate paper in a variety of ways while complying with regulatory requirements. These include enhancing our technology to digitize transactions, encouraging customer adoption of eDelivery methods, advocating for regulatory changes that eliminate paper, and reducing our own employees' use of paper. These sustainability efforts have been thoughtfully integrated into our business units, performance metrics, and technology investments. Paper elimination is also supported by growing customer preferences for paperless options."

Arguments in Opposition

None on file.

FISCAL COMMENTS

According to the Assembly Appropriations Committee, no costs to the Franchise Tax Board, and one-time costs of approximately $10,000 to the Employment Development Department (EDD) to update two employer-related UI documents to reflect optional electronic transmission (special funds). To the extent this bill reduces the number of printed forms employers order from EDD, this bill may result in cost savings.

VOTES:

ASM INSURANCE: 14-0-0

YES: Calderon, Essayli, Berman, Cervantes, Chen, Vince Fong, Gipson, Grayson, Jones‑Sawyer, Ortega, Rodriguez, Soria, Valencia, Wood

ASM APPROPRIATIONS: 14-0-2

YES: Holden, Megan Dahle, Calderon, Wendy Carrillo, Dixon, Mike Fong, Addis, Lowenthal, Papan, Pellerin, Robert Rivas, Sanchez, Weber, Wilson

ABS, ABST OR NV: Bryan, Mathis

ASSEMBLY FLOOR: 74-0-6

YES: Addis, Aguiar-Curry, Alanis, Alvarez, Arambula, Bains, Bauer-Kahan, Bennett, Berman, Boerner, Bonta, Bryan, Calderon, Juan Carrillo, Wendy Carrillo, Chen, Connolly, Megan Dahle, Davies, Dixon, Essayli, Flora, Mike Fong, Gabriel, Gallagher, Garcia, Gipson, Grayson, Haney, Hart, Holden, Hoover, Irwin, Jackson, Jones-Sawyer, Kalra, Lackey, Lee, Low, Lowenthal, Maienschein, Mathis, McCarty, McKinnor, Muratsuchi, Stephanie Nguyen, Ortega, Pacheco, Papan, Jim Patterson, Joe Patterson, Pellerin, Petrie-Norris, Quirk-Silva, Ramos, Reyes, Luz Rivas, Robert Rivas, Rodriguez, Blanca Rubio, Sanchez, Santiago, Schiavo, Soria, Ta, Ting, Valencia, Wallis, Ward, Weber, Wicks, Wood, Zbur, Rendon

ABS, ABST OR NV: Cervantes, Vince Fong, Friedman, Villapudua, Waldron, Wilson

SENATE FLOOR: 39-0-1

YES: Allen, Alvarado-Gil, Archuleta, Ashby, Atkins, Becker, Blakespear, Bradford, Cortese, Dahle, Dodd, Durazo, Eggman, Glazer, Gonzalez, Grove, Hurtado, Jones, Laird, Limón, McGuire, Menjivar, Min, Newman, Nguyen, Niello, Ochoa Bogh, Padilla, Portantino, Roth, Rubio, Seyarto, Skinner, Smallwood-Cuevas, Stern, Umberg, Wahab, Wiener, Wilk

ABS, ABST OR NV: Caballero

SENATE FLOOR: 40-0-0

YES: Allen, Alvarado-Gil, Archuleta, Ashby, Atkins, Becker, Blakespear, Bradford, Caballero, Cortese, Dahle, Dodd, Durazo, Eggman, Glazer, Gonzalez, Grove, Hurtado, Jones, Laird, Limón, McGuire, Menjivar, Min, Newman, Nguyen, Niello, Ochoa Bogh, Padilla, Portantino, Roth, Rubio, Seyarto, Skinner, Smallwood-Cuevas, Stern, Umberg, Wahab, Wiener, Wilk

SENATE FLOOR: 40-0-0

YES: Allen, Alvarado-Gil, Archuleta, Ashby, Atkins, Becker, Blakespear, Bradford, Caballero, Cortese, Dahle, Dodd, Durazo, Eggman, Glazer, Gonzalez, Grove, Hurtado, Jones, Laird, Limón, McGuire, Menjivar, Min, Newman, Nguyen, Niello, Ochoa Bogh, Padilla, Portantino, Roth, Rubio, Seyarto, Skinner, Smallwood-Cuevas, Stern, Umberg, Wahab, Wiener, Wilk

UPDATED

VERSION: September 6, 2023

CONSULTANT: Kathleen O'Malley / INS. / (916) 319-2086 FN: 0002228

 THIRD READING 

Bill No: AB 1355

Author: Valencia (D), et al.

Amended: 9/6/23 in Senate

Vote: 21

SENATE LABOR, PUB. EMP. & RET. COMMITTEE: 5-0, 6/14/23

AYES: Cortese, Wilk, Durazo, Laird, Smallwood-Cuevas

SENATE APPROPRIATIONS COMMITTEE: Senate Rule 28.8

ASSEMBLY FLOOR: 74-0, 5/18/23 (Consent) - See last page for vote

SUBJECT: Employment: benefits: electronic notice and documents

SOURCE: Fidelity Investments

DIGEST:

This bill authorizes, until January 1, 2029, employers to provide information to their employees regarding the Earned Income Tax Credit and the Unemployment Insurance Program via email to an email account of the employee’s choosing, if the employee affirmatively, and in writing or by electronic acknowledgment, opts into receipt of electronic statements or materials.

Senate Amendments of 9/6/23 1) address chaptering out issues between this bill and a budget bill adopted earlier this year; 2) clarify that the proposed changes become operative January 1, 2024 and are in effect only until January 1, 2029; and 3) provide further direction on what information the employee’s electronic acknowledgement for receipt of documents must contain.

ANALYSIS:

Existing law:

1. Establishes the California Earned Income Tax Credit (EITC) in order to alleviate the tax burden on working poor persons and families, to enhance the wages and income of working poor persons and families, to ensure that California receives its share of the federal money available in the federal Earned Income Tax Credit program, to ensure that the poorest working Californians access the additional state EITC, and to inject additional federal money into the California economy. (Revenue and Taxation Code §19851)
2. Requires the state shall facilitate the furnishing of information to working poor persons and families regarding the availability of the federal and state earned income tax credit so that they may claim those credits on their federal and state income tax returns. (Revenue and Taxation Code §19851)
3. Requires employers to notify employees that they may be eligible for the federal and EITC by handing the information directly to the employee or mailing the information to the employee’s last known address. (Revenue and Taxation Code §19853)
4. Establishes the Unemployment Insurance (UI) Program as a joint state/federal program, administered by the Employment Development Department that provides weekly unemployment insurance payments for workers who lose their job through no fault of their own. Eligibility for benefits requires that the claimant be able to work, available for work, be seeking work, and be willing to accept a suitable job. (Unemployment Insurance Code §100-144 & §301-456)
5. Requires employers to post and maintain in places readily accessible to individuals printed statements concerning benefit rights and other matters as may be prescribed by authorized regulations. (Unemployment Insurance Code §1089)
6. Requires employers to supply individuals when they become unemployed with copies of printed statements or materials related to the UI program and claims for benefits. Failure to comply with these requirements constitute a misdemeanor. (Unemployment Insurance Code §1089)

This bill:

1. Authorizes, until January 1, 2029, employers to provide information to their employees regarding the EITC and the UI Program via email to an email account of the employee’s choosing in PDF, JPEG, or other digital image file type format, if an employee affirmatively, and in writing or by electronic acknowledgment, opts into receipt of electronic statements or materials.
2. Prohibits an employer from discharging an employee or in any manner discriminate, retaliate, or take any adverse action against an employee who does not affirmatively, in writing or by electronic acknowledgment, opt into receipt of electronic statements or materials.
3. Includes provisions to address chaptering out issues between this bill and SB 131 (Committee on Budget and Fiscal Review, Chapter 55, Statutes of 2023); a budget bill adopted earlier this year that also made changes to Revenue and Taxation Code section 19853, which this bill also seeks to amend.
4. Specifies that in the case of electronic acknowledgement of receipt of information on Unemployment Insurance benefits, the acknowledgement form shall do all of the following:
   1. Fully explain that the employee is agreeing to electronic delivery of the notification.
   2. Provide the employee with information about how they can revoke consent to electronic receipt.
   3. Create a record of the employee’s agreement to electronic delivery of the notification.
5. Provides that an employee may revoke the agreement at any time in writing, by email, or by some form of electronic acknowledgment.
6. Strikes from existing law, and only until January 1, 2029, the provision specifying that failure to comply with the UI information notification requirements constitutes a misdemeanor.
7. Makes other technical non-substantive changes.

Background

Need for this bill? According to the author, “Thanks to the advancements in technology, there are various ways in which we can share documents. Currently, informative documents related to flexible spending, loan forgiveness programs, I-9 employment eligibility verification, pregnancy disability leave, and COVID-19 supplemental sick leave may be shared via electronic means such as email. However, current statutes do not provide the flexibility to provide notices pertaining to the California Earned Income Tax Credit, or the claim of benefits for individuals that become unemployed, by email. AB 1355 will amend the current law to allow employees to affirmatively consent, in writing or by electronic acknowledgment, to “opt-in” to receive electronic statements or materials for the California Earned Income Tax Credit, and For Your Benefit, via email from their employers. This bill will not require employees to opt into electronic receipt, and provides safeguards for employees who choose not to receive these documents electronically. By providing flexibility for the distribution of these documents, we are providing employees with expanded access to these critical documents and allowing our state to be more environmentally conscious by reducing paper waste.”

Related/Prior Legislation

SB 657 (Ochoa Bogh, Chapter 109, Statutes of 2021) allowed employers, in any instance the employer is required to physically post information, to additionally distribute that information to employees by email with the document or documents attached.

FISCAL EFFECT: Appropriation: No Fiscal Com.: Yes Local: Yes

SUPPORT: (Verified 9/7/23)

Fidelity Investments (source)

Acclamation Insurance Management Services

Allied Managed Care

Anaheim Chamber of Commerce

California Apartment Association

California Association for Health Services at Home

California Attractions and Parks Association

California Beer and Beverage Distributors

California Chamber of Commerce

California Hispanic Chamber of Commerce

California League of Food Producers

California New Car Dealers Association

California Restaurant Association

California Trucking Association

Coalition of Small and Disabled Veteran Businesses

Family Business Association of California

Flasher Barricade Association

Los Angeles Area Chamber of Commerce

National Federation of Independent Business

National Payroll Reporting Consortium

Orange County Business Council

Orange County Hispanic Chamber of Commerce

OPPOSITION: (Verified 9/7/23)

None received

ARGUMENTS IN SUPPORT: According to the sponsor of this bill, Fidelity Investments, “employers are required to provide their employees with numerous notices at different times of the year when specific events occur in the employment relationship. Employers are currently able to provide many notices electronically, including information on an employee’s rights regarding pregnancy disability and family medical leave. However, there are still two documents that California law requires employers to provide in paper form. AB 1355 will provide California employees the choice to receive these forms electronically. This bill does not create a mandate on either the employee or the employer, the bill simply provides a more sustainable option if the employer chooses to offer it, and the employee opts-in to the electronic delivery of these materials.”

ASSEMBLY FLOOR: 74-0, 5/18/23

AYES: Addis, Aguiar-Curry, Alanis, Alvarez, Arambula, Bains, Bauer-Kahan, Bennett, Berman, Boerner, Bonta, Bryan, Calderon, Juan Carrillo, Wendy Carrillo, Chen, Connolly, Megan Dahle, Davies, Dixon, Essayli, Flora, Mike Fong, Gabriel, Gallagher, Garcia, Gipson, Grayson, Haney, Hart, Holden, Hoover, Irwin, Jackson, Jones-Sawyer, Kalra, Lackey, Lee, Low, Lowenthal, Maienschein, Mathis, McCarty, McKinnor, Muratsuchi, Stephanie Nguyen, Ortega, Pacheco, Papan, Jim Patterson, Joe Patterson, Pellerin, Petrie-Norris, Quirk-Silva, Ramos, Reyes, Luz Rivas, Robert Rivas, Rodriguez, Blanca Rubio, Sanchez, Santiago, Schiavo, Soria, Ta, Ting, Valencia, Wallis, Ward, Weber, Wicks, Wood, Zbur, Rendon

NO VOTE RECORDED: Cervantes, Vince Fong, Friedman, Villapudua, Waldron, Wilson

Prepared by: Alma Perez-Schwab / L., P.E. & R. / (916) 651-1556

9/8/23 14:42:29

**** END ****

 THIRD READING 

Bill No: AB 1355

Author: Valencia (D), et al.

Amended: 5/1/23 in Assembly

Vote: 21

SENATE LABOR, PUB. EMP. & RET. COMMITTEE: 5-0, 6/14/23

AYES: Cortese, Wilk, Durazo, Laird, Smallwood-Cuevas

SENATE APPROPRIATIONS COMMITTEE: Senate Rule 28.8

ASSEMBLY FLOOR: 74-0, 5/18/23 (Consent) - See last page for vote

SUBJECT: Employment: benefits: electronic notice and documents

SOURCE: Fidelity Investments

DIGEST:

This bill authorizes, until January 1, 2029, employers to provide information to their employees regarding the Earned Income Tax Credit and the Unemployment Insurance Program via email to an email account of the employee’s choosing, if the employee affirmatively, and in writing or by electronic acknowledgment, opts into receipt of electronic statements or materials.

ANALYSIS:

Existing law:

1. Establishes the California Earned Income Tax Credit (EITC) in order to alleviate the tax burden on working poor persons and families, to enhance the wages and income of working poor persons and families, to ensure that California receives its share of the federal money available in the federal Earned Income Tax Credit program, to ensure that the poorest working Californians access the additional state EITC, and to inject additional federal money into the California economy. (Revenue and Taxation Code §19851)
2. Requires the state shall facilitate the furnishing of information to working poor persons and families regarding the availability of the federal and state earned income tax credit so that they may claim those credits on their federal and state income tax returns. (Revenue and Taxation Code §19851)
3. Requires employers to notify employees that they may be eligible for the federal and EITC by handing the information directly to the employee or mailing the information to the employee’s last known address. (Revenue and Taxation Code §19853)
4. Establishes the Unemployment Insurance (UI) Program as a joint state/federal program, administered by the Employment Development Department that provides weekly unemployment insurance payments for workers who lose their job through no fault of their own. Eligibility for benefits requires that the claimant be able to work, available for work, be seeking work, and be willing to accept a suitable job. (Unemployment Insurance Code §100-144 & §301-456)
5. Requires employers to post and maintain in places readily accessible to individuals printed statements concerning benefit rights and other matters as may be prescribed by authorized regulations. (Unemployment Insurance Code §1089)
6. Requires employers to supply individuals when they become unemployed with copies of printed statements or materials related to the UI program and claims for benefits. (Unemployment Insurance Code §1089)

This bill:

1. Authorizes, until January 1, 2029, employers to provide information to their employees regarding the EITC and the UI Program via email to an email account of the employee’s choosing in PDF, JPEG, or other digital image file type format, if an employee affirmatively, and in writing or by electronic acknowledgment, opts into receipt of electronic statements or materials.
2. Prohibits an employer from discharging an employee or in any manner discriminate, retaliate, or take any adverse action against an employee who does not affirmatively, in writing or by electronic acknowledgment, opt into receipt of electronic statements or materials.
3. Makes other technical non-substantive changes.

Background

Need for this bill? According to the author, “Thanks to the advancements in technology, there are various ways in which we can share documents. Currently, informative documents related to flexible spending, loan forgiveness programs, I-9 employment eligibility verification, pregnancy disability leave, and COVID-19 supplemental sick leave may be shared via electronic means such as email. However, current statutes do not provide the flexibility to provide notices pertaining to the California Earned Income Tax Credit, or the claim of benefits for individuals that become unemployed, by email. AB 1355 will amend the current law to allow employees to affirmatively consent, in writing or by electronic acknowledgment, to “opt-in” to receive electronic statements or materials for the California Earned Income Tax Credit, and For Your Benefit, via email from their employers. This bill will not require employees to opt into electronic receipt, and provides safeguards for employees who choose not to receive these documents electronically. By providing flexibility for the distribution of these documents, we are providing employees with expanded access to these critical documents and allowing our state to be more environmentally conscious by reducing paper waste.”

Related/Prior Legislation

SB 657 (Ochoa Bogh, Chapter 109, Statutes of 2021) allowed employers, in any instance the employer is required to physically post information, to additionally distribute that information to employees by email with the document or documents attached.

FISCAL EFFECT: Appropriation: No Fiscal Com.: Yes Local: Yes

SUPPORT: (Verified 6/27/23)

Fidelity Investments (source)

Acclamation Insurance Management Services

Allied Managed Care

Anaheim Chamber of Commerce

California Apartment Association

California Association for Health Services at Home

California Attractions and Parks Association

California Beer and Beverage Distributors

California Chamber of Commerce

California Hispanic Chamber of Commerce

California League of Food Producers

California New Car Dealers Association

California Restaurant Association

California Trucking Association

Coalition of Small and Disabled Veteran Businesses

Family Business Association of California

Flasher Barricade Association

Los Angeles Area Chamber of Commerce

National Federation of Independent Business

National Payroll Reporting Consortium

Orange County Business Council

Orange County Hispanic Chamber of Commerce

OPPOSITION: (Verified 6/27/23)

None received

ARGUMENTS IN SUPPORT: According to the sponsor of this bill, Fidelity Investments, “employers are required to provide their employees with numerous notices at different times of the year when specific events occur in the employment relationship. Employers are currently able to provide many notices electronically, including information on an employee’s rights regarding pregnancy disability and family medical leave. However, there are still two documents that California law requires employers to provide in paper form. AB 1355 will provide California employees the choice to receive these forms electronically. This bill does not create a mandate on either the employee or the employer, the bill simply provides a more sustainable option if the employer chooses to offer it, and the employee opts-in to the electronic delivery of these materials.”

ASSEMBLY FLOOR: 74-0, 5/18/23

AYES: Addis, Aguiar-Curry, Alanis, Alvarez, Arambula, Bains, Bauer-Kahan, Bennett, Berman, Boerner, Bonta, Bryan, Calderon, Juan Carrillo, Wendy Carrillo, Chen, Connolly, Megan Dahle, Davies, Dixon, Essayli, Flora, Mike Fong, Gabriel, Gallagher, Garcia, Gipson, Grayson, Haney, Hart, Holden, Hoover, Irwin, Jackson, Jones-Sawyer, Kalra, Lackey, Lee, Low, Lowenthal, Maienschein, Mathis, McCarty, McKinnor, Muratsuchi, Stephanie Nguyen, Ortega, Pacheco, Papan, Jim Patterson, Joe Patterson, Pellerin, Petrie-Norris, Quirk-Silva, Ramos, Reyes, Luz Rivas, Robert Rivas, Rodriguez, Blanca Rubio, Sanchez, Santiago, Schiavo, Soria, Ta, Ting, Valencia, Wallis, Ward, Weber, Wicks, Wood, Zbur, Rendon

NO VOTE RECORDED: Cervantes, Vince Fong, Friedman, Villapudua, Waldron, Wilson

Prepared by: Alma Perez-Schwab / L., P.E. & R. / (916) 651-1556

6/29/23 10:47:23

**** END ****

SENATE COMMITTEE ON LABOR, PUBLIC EMPLOYMENT AND RETIREMENT

Senator Dave Cortese, Chair

2023 - 2024 Regular

Bill No: AB 1355 Hearing Date: June 14, 2023

SUBJECT: Employment: benefits: electronic notice and documents

KEY ISSUES

Should employers be authorized to provide information regarding the Earned Income Tax Credit and the Unemployment Insurance Program benefits (currently required to be provided in paper form) via email if the employee opts-in to receipt of these electronic materials?

Should employers be prohibited from discharging or taking other adverse action against an employee who does not opt into receipt of electronic statements or materials?

ANALYSIS

Existing law:

1. Establishes the California Earned Income Tax Credit (EITC) in order to alleviate the tax burden on working poor persons and families, to enhance the wages and income of working poor persons and families, to ensure that California receives its share of the federal money available in the federal Earned Income Tax Credit program, to ensure that the poorest working Californians access the additional state EITC, and to inject additional federal money into the California economy. (Revenue and Taxation Code §19851)
2. Requires the state shall facilitate the furnishing of information to working poor persons and families regarding the availability of the federal and state earned income tax credit so that they may claim those credits on their federal and state income tax returns. (Revenue and Taxation Code §19851)
3. Requires employers to notify employees that they may be eligible for the federal and the California Earned Income Tax Credit (EITC) by handing the information directly to the employee or mailing the information to the employee’s last known address. (Revenue and Taxation Code §19853)
4. Establishes the Unemployment Insurance (UI) Program as a joint state/federal program, administered by the Employment Development Department that provides weekly unemployment insurance payments for workers who lose their job through no fault of their own. Eligibility for benefits requires that the claimant be able to work, available for work, be seeking work, and be willing to accept a suitable job. (Unemployment Insurance Code §100-144 & §301-456)
5. Requires employers to post and maintain in places readily accessible to individuals printed statements concerning benefit rights and other matters as may be prescribed by authorized regulations. (Unemployment Insurance Code §1089)
6. Requires employers to supply individuals when they become unemployed with copies of printed statements or materials related to the Unemployment Insurance program and claims for benefits. (Unemployment Insurance Code §1089)

This bill:

1. Until January 1, 2029, authorizes employers to provide information to their employees regarding the Earned Income Tax Credit and the Unemployment Insurance Program via email to an email account of the employee’s choosing in PDF, JPEG, or other digital image file type format, if an employee affirmatively, and in writing or by electronic acknowledgment, opts into receipt of electronic statements or materials.
2. Prohibits an employer from discharging an employee or in any manner discriminate, retaliate, or take any adverse action against an employee who does not affirmatively, in writing or by electronic acknowledgment, opt into receipt of electronic statements or materials.
3. Makes other technical non-substantive changes.

COMMENTS

1. Need for this bill?

According to the author, “Thanks to the advancements in technology, there are various ways in which we can share documents. Currently, informative documents related to flexible spending, loan forgiveness programs, I-9 employment eligibility verification, pregnancy disability leave, and COVID-19 supplemental sick leave may be shared via electronic means such as email. However, current statutes do not provide the flexibility to provide notices pertaining to the California Earned Income Tax Credit, or the claim of benefits for individuals that become unemployed, by email. AB 1355 will amend the current law to allow employees to affirmatively consent, in writing or by electronic acknowledgment, to “opt-in” to receive electronic statements or materials for the California Earned Income Tax Credit, and For Your Benefit, via email from their employers. This bill will not require employees to opt into electronic receipt, and provides safeguards for employees who choose not to receive these documents electronically. By providing flexibility for the distribution of these documents, we are providing employees with expanded access to these critical documents and allowing our state to be more environmentally conscious by reducing paper waste.”

2. Proponent Arguments:

According to the sponsors of the measure, Fidelity Investments, “employers are required to provide their employees with numerous notices at different times of the year when specific events occur in the employment relationship. Employers are currently able to provide many notices electronically, including information on an employee’s rights regarding pregnancy disability and family medical leave. However, there are still two documents that California law requires employers to provide in paper form. AB 1355 will provide California employees the choice to receive these forms electronically. This bill does not create a mandate on either the employee or the employer, the bill simply provides a more sustainable option if the employer chooses to offer it, and the employee opts-in to the electronic delivery of these materials.”

3. Opponent Arguments:

None received.

4. Prior Legislation:

SB 657 (Ochoa Bogh, Chapter 109, Statutes of 2021) allows employers, in any instance the employer is required to physically post information, to additionally distribute that information to employees by email with the document or documents attached.

SUPPORT

Fidelity Investments (Sponsor)

Acclamation Insurance Management Services

Allied Managed Care

Anaheim Chamber of Commerce

California Apartment Association

California Association for Health Services at Home

California Attractions and Parks Association

California Beer and Beverage Distributors

California Chamber of Commerce

California Hispanic Chamber of Commerce

California League of Food Producers

California New Car Dealers Association

California Restaurant Association

California Trucking Association

Coalition of Small and Disabled Veteran Businesses

Family Business Association of California

Flasher Barricade Association

Los Angeles Area Chamber of Commerce
National Federation of Independent Business

National Payroll Reporting Consortium

Orange County Business Council

Orange County Hispanic Chamber of Commerce

OPPOSITION

None received

-- END --

Date of Hearing: May 10, 2023

ASSEMBLY COMMITTEE ON APPROPRIATIONS

Chris Holden, Chair

ABPCA Bill Id:AB 1355

Author:(Valencia) – As Amended Ver:May 1, 2023

Urgency: No State Mandated Local Program: Yes Reimbursable: No

SUMMARY:

This bill authorizes, until January 1, 2029, an employer to provide specified mandatory notices regarding the Earned Income Tax Credit (EITC) and Unemployment Insurance (UI) benefits to an employee’s email account, if the employee opts in to receiving electronic statements.

This bill prohibits an employer from discharging or taking other adverse action against an employee who does not opt in to receiving such materials electronically.

FISCAL EFFECT:

1. No costs to the Franchise Tax Board.
2. One-time costs of approximately $10,000 to the Employment Development Department (EDD) to update two employer-related UI documents to reflect optional electronic transmission (special funds). To the extent this bill reduces the number of printed forms employers order from EDD, this bill may result in cost savings.

COMMENTS:

1. Purpose. According to the author:

Currently, informative documents related to retirement plans, medical leave, health coverage, dental coverage, pregnancy disability, and workers compensation may be shared via electronic means such as email. However, current statutes do not provide the flexibility to provide notices pertaining to California [EITC], or the claim of benefits for individuals that become unemployed, by email. AB 1355 will amend the current law to allow employees to “opt-in” to receive electronic notifications…

This bill is sponsored by Fidelity Investments and supported by business organizations.

1. Recent Amendments. This bill allows an employer to provide employees with EITC and UI notices via email, if the employee opts in to receiving electronic statements. However, a prior version of this bill was opposed by the California Labor Federation (CLF), which argued “we strongly believe that the question of whether exclusively electronic distribution should be allowed is far bigger and more fundamental than the question of whether electronic distribution should be allowed for just these two documents.” Thus, this bill was amended by the Assembly Insurance Committee to: (a) clarify an employer is prohibited from retaliating against an employee who does not opt in to receiving electronic statements and (b) sunset this bill’s provisions on January 1, 2029, to prompt evaluation of whether the practice should continue. CLF plans to remove its opposition to this bill.

Analysis Prepared by: Irene Ho / APPR. / (916) 319-2081

Date of Hearing: April 26, 2023

ASSEMBLY COMMITTEE ON INSURANCE

Lisa Calderon, Chair

ABPCA Bill Id:AB 1355 (

Author:Valencia) – As Amended Ver:April 4, 2023

SUBJECT: Employment: benefits: electronic notice and documents

SUMMARY: Authorizes specified documents to be provided electronically if the individual opts-in. Specifically, this bill:

1. Allows employers to provide information about the federal and California earned income tax credit (EITC) by email if the employee opts into receipt of electronic notification.
2. Allows employers to provide individuals with electronic statements or materials relating to claims for benefits if the individual opts into receipt of electronic statements or materials.
3. Makes other technical and non-substantive changes.

EXISTING LAW:

1. Requires employers to notify employees that they may be eligible for the federal and the EITC by handing the information directly to the employee or mailing to the employee’s last known address. (Revenue and Taxation Code, Section 19853)
2. Requires employers to supply individuals when they become unemployed with copies of information related to claims for benefits. (Unemployment Insurance Code, Section 1089)
3. Requires an employer, semimonthly or at the time of each payment of wages, to furnish to his or her employee, either as a detachable part of the check, draft, or voucher paying the employee’s wages, or separately if wages are paid by personal check or cash, an accurate itemized statement in writing. (Labor Code, Section 226)

FISCAL EFFECT: Unknown

COMMENTS:

Purpose: According to the author, “Thanks to the advancements in technology, there are various ways in which we can share documents. Currently, informative documents related to retirement plans, medical leave, health coverage, dental coverage, pregnancy disability, and workers compensation may be shared via electronic means such as email. However, current statutes do not provide the flexibility to provide notices pertaining to California Earned Income Tax Credit, or the claim of benefits for individuals that become unemployed, by email. AB 1355 will amend the current law to allow employees to “opt-in” to receive electronic notifications related to the California Earned Income Tax Credit, and electronic statements or materials related to the claim of benefits for individuals that become unemployed, from their employers. This bill will not require employers to provide these materials electronically and will still allow employers the ability to distribute notices related to the California Earned Income Tax Credit and the claim of benefits via hardcopy paper. AB 1355 will provide eligible employees with expanded access to these critical documents, and allow our state to be more environmentally conscious by reducing paper waste.”

Background: This measure would allow employees to opt into receipt of, among other things, electronic statements or materials relating to claims for benefits. In particular, the Employment Development Department (EDD) makes available online a document titled “For Your Benefit: California’s Programs for the Unemployed” which is provided to an employee by their employer when they are terminated, laid off, or take a leave of absence. This bill allows this document to be provided electronically if that individual opts into receipt of those specific documents electronically. The same would apply to information related to the EITC.

Nothing in this bill changes what materials must be provided; it only gives employers and employees an additional option in regards to whether they receive hard or electronic copies of already mandated materials. As California continues to go “green,” it seems reasonable to allow individuals with the ability to determine if paperless is the method they’d like to receive important information.

In 2006, Boise Cascade LLC requested an opinion from the Division of Labor Standards Enforcement within the Department of Industrial Relations, as to whether under certain circumstances an employer’s obligation to provide an employee with a “wage statement” may be met by providing an employee with such a record in electronic form, as an alternative to a “hard copy” paper document. The opinion letter conditionally allowed for electronic distribution of wage statements in specific circumstances. Please note, that this measure does not impact wage statements but this opinion letter is discussed since the opposition is in disagreement with the conclusion of this specific opinion, which allows for electronic distribution.

Arguments in support: According to the sponsor, Fidelity Investments, “AB 1355 allows California employees and employers to be more environmentally conscious by providing for the electronic delivery of two additional state required notices. Fidelity has worked diligently for years to eliminate paper in a variety of ways while complying with regulatory requirements. These include enhancing our technology to digitize transactions, encouraging customer adoption of eDelivery methods, advocating for regulatory changes that eliminate paper, and reducing our own employees’ use of paper. These sustainability efforts have been thoughtfully integrated into our business units, performance metrics, and technology investments. Paper elimination is also supported by growing customer preferences for paperless options.”

Arguments in opposition: According to the California Labor Federation, “AB 1355 would jeopardize workers’ ability to reliably receive accurate employment documents. AB 1355 would explicitly allow employers to exclusively supply electronic access to unemployment insurance-related documents given at the time of job separation, as well as other documents addressing eligibility for the Earned Income Tax Credit (EITC). The bill would codify that employers can do away with hard copies of employment documents for workers. The proponents argue that this bill simply extends existing law that allows for employers to provide electronic employment documents to workers in place of paper, but that interpretation is based on a decades-old opinion letter, not existing law.”

Related Legislation: AB 1554 (Lorena Gonzalez) Chapter 195, Statutes of 2019: This measure required an employer to notify an employee who participates in a flexible spending account (FSA), and required the notice to be by two different forms, one of which may be electronic.

Recommended Amendments: These amendments clarify that an employer will not retaliate against an employee or individual if they do not opt-in to receive documents by electronic means. Additionally, the amendments will add a 5-year sunset date to both code sections.

Revenue and Taxation Code, Section 19853

(c) The employer shall provide the notification required by subdivision (a) by handing directly to the employee or, mailing to the employee’s last known address  address, or, if the employee opts into receipt of electronic notification, emailing the employee either of the following:

(e) The employer may provide the notification required by subdivision (a) via email to an email account of the employee’s choosing in PDF, JPEG, or other digital image file type format, if an employee affirmatively and in writing opts or by electronic acknowledgement into electronic statements or materials.

(f) An employer may not discharge an employee or in any manner discriminate, retaliate, or take any adverse action against an employee who does not affirmatively and, in writing or by electronic acknowledgement, opt into electronic statements or materials.

Provisions of AB 1355 will sunset on January 1, 2029.

Unemployment Insurance Code, Section 1089

(e) The employer may provide the notification required by subdivision (a & b) via email to an email account of the employee’s choosing in PDF, JPEG, or other digital image file type format, if an employee affirmatively and in writing or by electronic acknowledgment opts into electronic statements or materials.

(f) An employer may not discharge an employee or in any manner discriminate, retaliate, or take any adverse action against an employee who does not affirmatively and, in writing or by electronic acknowledgement, opt into electronic statements or materials.

Provisions of AB 1355 will sunset on January 1, 2029.

REGISTERED SUPPORT / OPPOSITION:

Support

Acclamation Insurance Management Services

Allied Managed Care

Anaheim Chamber of Commerce

Calchamber

California Apartment Association

California Association for Health Services At Home

California Attractions and Parks Association

California Beer and Beverage Distributors

California Chamber of Commerce

California Hispanic Chamber of Commerce

California League of Food Producers

California New Car Dealers Association

California Restaurant Association

California Trucking Association

Coalition of Small and Disabled Veteran Businesses

Family Business Association of California

Fidelity Investments

Flasher Barricade Association

National Federation of Independent Business

National Payroll Reporting Consortium

Orange County Business Council

Orange County Hispanic Chamber of Commerce

Opposition

California Labor Federation, Afl-cio

Analysis Prepared by: Kathleen O'Malley / INS. / (916) 319-2086

Date of Hearing: April 12, 2023

ASSEMBLY COMMITTEE ON INSURANCE

Lisa Calderon, Chair

ABPCA Bill Id:AB 1355 (

Author:Valencia) – As Amended Ver:April 4, 2023

SUBJECT: Employment: benefits: electronic notice and documents

SUMMARY: Authorizes specified documents to be provided electronically if the individual opts-in. Specifically, this bill:

1. Allows employers to provide information about the federal and California earned income tax credit (EITC) by email if the employee opts into receipt of electronic notification.
2. Allows employers to provide individuals with electronic statements or materials relating to claims for benefits if the individual opts into receipt of electronic statements or materials.
3. Makes other technical and non-substantive changes.

EXISTING LAW:

1. Requires employers to notify employees that they may be eligible for the federal and the EITC by handing the information directly to the employee or mailing to the employee’s last known address. (Revenue and Taxation Code, Section 19853)
2. Requires employers to supply individuals when they become unemployed with copies of information related to claims for benefits. (Unemployment Insurance Code, Section 1089)

FISCAL EFFECT: Unknown

COMMENTS:

Purpose: According to the author, “Thanks to the advancements in technology, there are various ways in which we can share documents. Currently, informative documents related to retirement plans, medical leave, health coverage, dental coverage, pregnancy disability, and workers compensation may be shared via electronic means such as email. However, current statutes do not provide the flexibility to provide notices pertaining to California Earned Income Tax Credit, or the claim of benefits for individuals that become unemployed, by email. AB 1355 will amend the current law to allow employees to “opt-in” to receive electronic notifications related to the California Earned Income Tax Credit, and electronic statements or materials related to the claim of benefits for individuals that become unemployed, from their employers. This bill will not require employers to provide these materials electronically and will still allow employers the ability to distribute notices related to the California Earned Income Tax Credit and the claim of benefits via hardcopy paper. AB 1355 will provide eligible employees with expanded access to these critical documents, and allow our state to be more environmentally conscious by reducing paper waste.”

Background: This measure would allow employees to opt into receipt of, among other things, electronic statements or materials relating to claims for benefits. In particular, the Employment Development Department (EDD) makes available online a document titled “For Your Benefit: California’s Programs for the Unemployed” which is provided to an employee by their employer when they are terminated, laid off, or take a leave of absence. This bill allows this document to be provided electronically if that individual opts into receipt of those specific documents electronically. The same would apply to information related to the EITC.

Nothing in this bill changes what materials must be provided, it only gives employers and employees an additional option in regards to whether they receive hard or electronic copies of already mandated materials. As California continues to go “green,” it seems reasonable to allow individuals with the ability to determine if paperless is the method they’d like to receive important information.

REGISTERED SUPPORT / OPPOSITION:

Support

Calchamber
Fidelity Investments
National Payroll Reporting Consortium
Orange County Business Council
Orange County Hispanic Chamber of Commerce

Opposition

None on file.

Analysis Prepared by: Kathleen O'Malley / INS. / (916) 319-2086