Section 13028.5 Of Chapter 2. Withholding And Payment Of Tax From California Unemployment Insurance Code >> Division 6. >> Chapter 2.
13028.5
. (a) For purposes of this division (and so much of Part 10
(commencing with Section 17001) and Part 10.2 (commencing with
Section 18401) of Division 2 of the Revenue and Taxation Code as
relates to this division) any supplemental unemployment compensation
benefit paid to an individual shall be treated as if it were a
payment of wages by an employer to an employee for a payroll period.
(b) For purposes of subdivision (a), "supplemental unemployment
compensation benefits" means amounts which are paid to an employee,
pursuant to a plan to which the employer is a party, because of an
employee's involuntary separation from employment (whether or not
that separation is temporary), resulting directly from a reduction in
force, the discontinuance of a plant or operation, or other similar
conditions, but only to the extent those benefits are includable in
the employee's gross income.