HomeMy WebLinkAboutMINUTES - 02231988 - 1.49 1-049
. - BOARD OF SUPERVISORS
FROM: Phil Batchelor C;ontra
County Administrator
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DATE: February 10, 1988 CO^
SUBJECT:
Legislation: Assembly Bill 2859 (Frizzelle).
SPECIFIC REQUEST(S) OR RECOMMENDATION(S) & BACKGROUND AND JUSTIFICATION
RECOMMENDATION
Adopt a position of support for AB 2859 by Assemblyman Frizzelle
which would authorize an income tax deduction for employees who
carpool or take public transportation to work.
BACKGROUND:
Existing law does not provide an income tax deduction for
employees solely because they carpool or take public
transportation to work. Assemblyman Frizzelle has introduced AB
2859 to provide for such an income tax deduction. Specifically,
AB 2859 would apply to any employee who works more than 30 hours
a week. A carpool is defined as two or more people commuting to
and from work together. Public transportation includes buses,
railcars or ferries.
The income tax deduction is on a sliding scale depending on the
frequency - with which the individual uses a carpool or public
transportation, as follows:
Percent of Adjusted # of Weeks Using Carpool
Gross Income or Public Transportation
1. 250 6 weeks
2 . 500 12 weeks
5 .00% 24 weeks
10 .00% 48 weeks ,
In order to document the extent to which the individual used a
carpool or public transportation the person must maintain a
contemporaneous log of each commute to and from work made in a
carpool, or must save receipts, tickets, or other evidence that
public transportation was used for commuting to and from work.
AB 2859 provides no maximum deduction that can be claimed.
Therefore, for instance, an individual with an adjusted gross
income of $30,000 who carpools or uses public transportation all
year could claim an income tax deduction of $3 , 000.
CONTINUED ON ATTACHMENT: YES SIGNATURE:
RECOMMENDATION OF COUNTY ADMINISTRATOR RECOMMENDATION OF BOARD COMMITTEE
APPROVE OTHER .
SIGNATURE S : Z14e&
ACTION OF BOARD ON February 23, 1988 APPROVED AS RECOMMENDED OTHER _
VOTE OF SUPERVISORS
I HEREBY CERTIFY THAT THIS IS A TRUE
X UNANIMOUS (ABSENT i ? AND CORRECT COPY OF AN ACTION TAKEN
AYES; _ NOES: AND ENTERED ON THE MINUTES OF THE BOARD
ABSENT: ABSTAIN: OF SUPERVISORS ON THE DATE SHOWN.
CC: County Administrator ATTESTED FEB , i�88
Transportation Planning, CDD PHIL BATCHELOR, CLERK OF THE BOARD OF
D. J. Smith
Associates
aFrizzelle SUPERVISORS AND COUNTY ADMINISTRATOR
D. J. Smith Associates
BY ,DEPUTY
M382/7-83 -
Page 2
AB 2859 can provide a substantial financial incentive for
employees to carpool or use public transportation and is,
therefore, consistent with the emphasis made by the Board on
Transportation Systems Management. As a result, the bill
deserves the support of the Board.