---
type: "Bill"
title: "Personal income taxes: exclusion: health insurance."
description: "The Personal Income Tax Law imposes taxes based upon gross income, and defines gross income as all income from whatever source derived, unless specifically excluded."
jurisdiction: "us/states/ca"
legislature: "California Legislature"
session: "20132014"
identifier: "AB 362"
citation: "California AB 362 (20132014)"
classification: ["bill"]
subjects: ["Personal income taxes: exclusion: health insurance."]
status: "enacted"
primary_sponsors: ["Ting"]
version_count: 6
action_count: 24
vote_count: 7
first_action: "2013-02-14"
last_action: "2013-10-01"
source: "openstates"
source_identifier: "ocd-bill/49d80468-4613-40cd-a04b-cd77aafb8e14"
source_url: "http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=201320140AB362"
source_hash: "cb35d536c39ea08d9efec5743833eb38fde4090063f78cb582e8360fc2aa44d2"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-ca"]
---

# California AB 362 (20132014) — Personal income taxes: exclusion: health insurance.

The Personal Income Tax Law imposes taxes based upon gross income, and defines gross income as all income from whatever source derived, unless specifically excluded.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **02/14/13 - Introduced** (filed) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201320140AB362&version=20130AB36299INT)
2. **04/02/13 - Amended Assembly** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201320140AB362&version=20130AB36298AMD)
3. **05/21/13 - Amended Assembly** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201320140AB362&version=20130AB36297AMD)
4. **10/01/13 - Chaptered** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201320140AB362&version=20130AB36295CHP)
5. **AB362** (committee substitute) — [source](http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=201320140AB362)
6. **09/12/13 - Enrolled** (enrolled) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201320140AB362&version=20130AB36296ENR)

## Votes

- AB 362 TING Assembly Third Reading — **56–19** (pass) · lower
- Do pass. — **12–5** (pass) · lower
- 3rd Reading AB362 Ting By Liu — **32–4** (pass) · upper
- Placed on Appropriations Suspense file. — **7–0** (pass) · upper
- Do pass as amended and be re-referred to the Committee on Appropriations. — **7–2** (pass) · lower
- Do pass, but re-refer to the Committee on Appropriations. — **6–1** (pass) · upper
- Do pass. — **6–1** (pass) · upper

## Sponsors

- Ting — primary (person)
- Gordon — coauthor (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2013-02-14** Read first time. To print. `reading-1`
- **2013-02-15** From printer. May be heard in committee March 17.
- **2013-03-14** Referred to Com. on REV. & TAX. `referral-committee`
- **2013-04-02** From committee chair, with author's amendments: Amend, and re-refer to Com. on REV. & TAX. Read second time and amended. `amendment-introduction, amendment-passage, reading-2, reading-1`
- **2013-04-03** Re-referred to Com. on REV. & TAX. `referral-committee`
- **2013-04-15** In committee: Set, first hearing. Referred to REV. & TAX. suspense file. `referral-committee`
- **2013-04-22** In committee: Hearing postponed by committee.
- **2013-05-20** From committee: Do pass as amended and re-refer to Com. on APPR. (Ayes 7. Noes 2.) (May 13). `committee-passage-favorable, committee-passage, amendment-passage`
- **2013-05-21** Read second time and amended. `reading-2, reading-1, amendment-passage`
- **2013-05-22** Re-referred to Com. on APPR. `referral-committee`
- **2013-05-24** From committee: Do pass. (Ayes 12. Noes 5.) (May 24). `committee-passage-favorable, committee-passage`
- **2013-05-24** Read second time. Ordered to third reading. `reading-2, reading-1`
- **2013-05-28** Read third time. Passed. Ordered to the Senate. (Ayes 56. Noes 19. Page 1667.) `reading-3, reading-1, passage`
- **2013-05-28** In Senate. Read first time. To Com. on RLS. for assignment. `reading-1`
- **2013-06-06** Referred to Com. on GOV. & F. `referral-committee`
- **2013-08-14** From committee: Do pass and re-refer to Com. on APPR. (Ayes 6. Noes 1.) (August 14). Re-referred to Com. on APPR. `committee-passage-favorable, referral-committee, committee-passage`
- **2013-08-19** In committee: Placed on APPR. suspense file.
- **2013-08-30** From committee: Do pass. (Ayes 6. Noes 1.) (August 30). `committee-passage-favorable, committee-passage`
- **2013-09-03** Read second time. Ordered to third reading. `reading-2, reading-1`
- **2013-09-09** Read third time. Passed. Ordered to the Assembly. (Ayes 32. Noes 4. Page 2247.). `reading-3, reading-1, passage`
- **2013-09-09** In Assembly. Ordered to Engrossing and Enrolling. `committee-passage`
- **2013-09-25** Enrolled and presented to the Governor at 4:30 p.m.
- **2013-10-01** Approved by the Governor. `executive-signature`
- **2013-10-01** Chaptered by Secretary of State - Chapter 439, Statutes of 2013.

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/49d80468-4613-40cd-a04b-cd77aafb8e14`. Confidence: reported (aggregated from official California legislature records).