California Revenue and Taxation Code

§ 19551.3

RTC § 19551.3 Effective Jul 10, 2023Div. 2 · Part 10.2 · Ch. 7 · Art. 2

Statute text

(a)The State Department of Social Services and the State Department of Health Care Services shall exchange data with the Franchise Tax Board upon request, including the name, date of birth, address, household or case identification number, and the individual taxpayer identification number or social security number of a program participant. The data provided shall remain confidential and shall be used only for purposes of informing individuals of the availability of the Volunteer Income Tax Assistance (VITA), CalFile, the federal Earned Income Tax Credit, the California Earned Income Tax Credit, and other federal and state antipoverty tax credits that are designed to alleviate poverty and tax burdens of low-income households, and for providing an estimate of potential state antipoverty tax credits to individuals.

(b)Notwithstanding Section 19542 or any other law, for taxable years beginning on or after January 1, 2020, and before January 1, 2026, the Franchise Tax Board may, upon request, disclose the return information described in paragraph (1) to the State Department of Social Services and the State Department of Health Care Services.

(1)Upon receipt of the information described in subdivision (a), the Franchise Tax Board may disclose the following:

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Legislative history

Amended by Stats. 2023, Ch. 55, Sec. 7. (SB 131) Effective July 10, 2023.