Income taxes withholding: exemption: active duty residents.

Existing law requires every employer who pays wages to an employee for services performed in this state to withhold from those wages specified income taxes, with certain exclusions, including an exclusion from withholding wages, salaries, fees, or other compensation paid by a corporation for services performed in the state for that corporation to a nonresident corporate director for director services. Existing law authorizes the Franchise Tax Board to impose specified requirements for withholding of those taxes. This bill also would exclude from withholding wages, salaries, fees, or other compensation paid to a resident of the state while he or she is in active military duty.