Taxation

Ca. Tax Lawyer SEPTEMBER 2023, VOLUME 32, ISSUE 1

AN OVERVIEW OF THE GIG ECONOMY

AUTHOR

Desiree Macedo1

On November 3, 2020, California voters approved Proposition 22, the Protect App-Based Drivers and Service Act.2 This Proposition brought substantial changes to California’s classification of certain app-based drivers.

This article focuses on prior case law and legislation, including Dynamex Operations West, Inc. v. Superior Court of Los Angeles (Dynamex),3 Assembly Bill 5 (AB-5),4 and Assembly Bill 2257 (AB-2257);5 as well as current litigation which may impact the classification of gig workers.

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