Taxation
Ca. Tax Lawyer SEPTEMBER 2023, VOLUME 32, ISSUE 1
Content
- 2022 ANNUAL MEETING OF THE CALIFORNIA TAX BAR & CALIFORNIA TAX POLICY CONFERENCE REPORT
- 2023 Dc Delegation and Supreme Court Bar Swearing-in Ceremony
- Ben Miller Award
- Dual-purpose Communications Should Not Be Treated As Dueling Purposes
- Law School Outreach
- Message From the Chair
- Need For Guidance For California Purposes On the Application of Irc Section 1031 To Virtual Currencies and Other Digital Assets
- Pro Bono
- Solidifying the Exclusion For Cancellation of Indebtedness Income Related To Home Loan Reductions: a Petition To Make Permanent Irc Section 108(a)(1)(E), ,
- Table of Contents
- Tax Business
- Thank You 2022-2023 Section Leaders
- Toast To Women In Tax
- V. Judson Klein Award
- Visiting the Committees
- Welcome 2023-2024 Section Leaders
- An Overview of the Gig Economy
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.