©2024 Seyfarth Shaw LLP www.seyfarth.com 2024 Cal-Peculiarities | 331 45 Golden State Rest. Ass’n v. City & Cnty. of San Francisco, 546 F.3d 639, 648-61 (9th Cir. 2008), cert. denied, 130 S. Ct. 3487 (2009). 46 San Francisco Healthy Airport Ordinance (HCAO Amendment), available at https://sf.gov/information/understanding-healthy-airportordinance (last visited Mar. 11, 2024). 47 Id. 48 State of California Franchise Tax Board, Personal Health Care Mandate, available at https://www.ftb.ca.gov/about-ftb/newsroom/healthcare-mandate/personal.html (last visited Mar. 21, 2024). 49 18 Cal. Code Regs. § 26000.61010; 2023 Instructions for Form FTB 3853. 50 Id. 51 Lab. Code § 2806. 52 Lab. Code § 2808. 53 Lab. Code § 2809. 54 CalSavers Retirement Savings Program, available at https://www.calsavers.com/ (last visited Mar. 11, 2024); see also California Secure Choice Retirement Savings Investment Board, available at https://www.treasurer.ca.gov/calsavers/ (last visited Mar. 11, 2024). 55 10 Cal. Code Regs. § 10000(m); see also 10 Cal. Code Regs. § 10000(aa) (defining “tax-qualified retirement plan” as a retirement plan that qualifies for favorable federal income tax treatment under Internal Revenue Code sections 401(a), 401(k), 403(a), 403(b), 408(k), or 408(p)). 56 SB 1126, amending 21 Cal. Gov. Code §§ 100000 and 100032. 57 21 Cal. Gov. Code § 100000(h) (defining “payroll deposit retirement savings arrangement” as an arrangement by which an employer allows employees to remit payroll deduction contributions to a retirement savings program, which may include an IRA, and in the case of a payroll deduction IRA arrangement, to remit specifically to an IRA”). 58 10 Cal. Code Regs. § 10002. 59 Cal. Gov. Code § 100000(d)(1). 60 10 Cal. Code Regs. § 10005(a). 61 10 Cal. Code Regs. § 10005(a)(4). 62 CalSavers Retirement Savings Program, Frequently Asked questions, Fees & Costs, available at https://www.calsavers.com/home/frequently-asked-questions.html (last visited Mar. 11, 2024). 63 See Howard Jarvis Taxpayers Ass’n v. California Secure Choice Ret. Sav. Program, 997 F.3d 848 (9th Cir. 2021), cert. denied sub nom. Howard Jarvis Taxpayers Ass’n v. California Secure Choice Ret. Sav. Program, No. 21-558, 2022 WL 585886 (U.S. Feb. 28, 2022). 64 Cal. Gov. Code § 100033(b). 65 SB 280, amending Ins. Code §§ 10112.281 and 10112.282. 66 Id. 67 Id. 68 Id. 69 Health & Safety Code § 1357.503; Ins. Code § 10753.05. 70 592 U.S. 215 (2022). 71 410 U.S. 113 (1973). 72 505 U.S. 833 (1992). 73 CAL. CONST. Art. I, § 1.1. 74 SAN FRANCISCO, CAL Env’t Code § 427. 75 SAN FRANCISCO, CAL Env’t Code § 427(b). 76 SAN FRANCISCO, CAL Env’t Code § 427(a)(3); Frequently Asked Questions – Commuter Benefits Program, available at https://www.sfenvironment.org/frequently-asked-questions-faqs-about-commuter-benefits-program (last visited Mar. 20, 2024). 77 Id., Frequently Asked Questions – Commuter Benefits Program. 78 Id. 79 Commuter Benefits Compliance Reporting Form, available at https://sfenvironment.org/sf-commuter-benefits-ordinance-compliance-form (last visited Mar. 20, 2024). 80 Frequently Asked Questions – Commuter Benefits Program. 81 SAN FRANCISCO, CAL Env’t Code § 427(c)(3); Rule No. SFE13-01-CBO, available at https://www.sfenvironment.org/files/policy/sfe_tr_commuterbenefitsregs_reg_sfe13-01-cbo.pdf (last visited Mar. 20, 2024). 82 Cal. Gov. Code § 65081; Bay Area Air Quality Management District’s Regulation 14, available at https://www.baaqmd.gov/~/media/dotgov/files/rules/regulation-14-rule-1-bay-area-commuter-benefitsprogram/documents/rg1401.pdf?la=en&rev=62a4555512da4e39a435814e9f3be923 (last visited Mar. 20, 2024).
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