California Revenue and Taxation Code

§ 19548.2

RTC § 19548.2 Effective Jan 1, 2026Div. 2 · Part 10.2 · Ch. 7 · Art. 2

Statute text

(a)Notwithstanding any other law and in accordance with Section 120962 of the Health and Safety Code, the State Department of Public Health shall disclose the name and individual taxpayer identification number (ITIN) or social security number of an applicant for, or recipient of services pursuant to Chapter 6 (commencing with Section 120950) of Part 4 of Division 105 of the Health and Safety Code to the Franchise Tax Board for the purpose of verifying the modified adjusted gross income of, any tax-exempt interest received by, any tax-exempt social security benefits received by, and any foreign earned income of an applicant or recipient.

(b)(1) The Franchise Tax Board, upon receipt of this information, shall inform the State Department of Public Health of all of the following:

(A)The amounts of the federal adjusted gross income received by the taxpayer household as reported by the taxpayer to the Franchise Tax Board.

…

Legislative history

Amended by Stats. 2025, Ch. 766, Sec. 4. (SB 504) Effective January 1, 2026.