Today's Law As Amended


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AB-2014 Undocumented workers: Taxation: undocumented immigrants.(2013-2014)



As Amends the Law Today


SECTION 1.
 (a) The Legislature finds and declares that the full recovery of the California economy depends upon the continued residence and employment of all current and future members of the state workforce, whether currently employed or in the process of education or training for future employment.
(b) The Legislature further finds that the removal of residents and employees, who are free of any serious criminal history or criminal misconduct, from the state during this time of economic recovery is disruptive of the nascent recovery, and separates and disrupts families and community, with significant secondary effects on the state economy and the state education system.
(c) The Legislature recognizes and acknowledges the federal government’s exclusive authority in the area of immigration regulation, including the determination of enforcement priorities and the granting of discretionary relief on an individual or class wide basis.
(d) The Legislature further finds that the failure of the Congress to act on much-needed federal legislation to provide relief from deportation and a pathway to citizenship for those millions of undocumented persons who have resided peacefully in California and other states for many years, raising families, paying taxes, and contributing to our economy and society, has perpetuated a structural problem in our state economy, with too many workers intimidated from playing a complete role in our social and economic development by the lack of legal protection occasioned by their status.
(e) The Legislature further finds that, despite these impediments, many undocumented workers have endeavored year after year to file California state income tax returns using an individual taxpayer identification number.
(f) The Legislature further finds that encouraging those who are not eligible to receive a social security number to file a California state income tax return using an individual taxpayer identification number is in the best interest of the state, its economy, and its tax laws.

SEC. 2.

 Article 1.5 (commencing with Section 19535) is added to Chapter 7 of Part 10.2 of Division 2 of the Revenue and Taxation Code, to read:

Article  1.5. Undocumented Immigrants: State Income Taxes
19535.
 The Franchise Tax Board shall advertise the availability of filing a state income tax return using an individual taxpayer identification number by a California resident who is not eligible to receive a social security number as this is in the best interest of California.
19536.
 (a) It shall be unlawful for any employee of the Franchise Tax Board or any other employee of any state or local government agency to reveal the identity of any natural person who has filed a California state income tax return using an individual taxpayer identification number absent a court order or authorization by statute.
(b) Subdivision (a) shall not apply to any natural person as to whom the Franchise Tax Board has cause to believe has a social security number or is eligible for a social security number and is fraudulently filing a California state income tax return using an individual taxpayer identification number for purposes unrelated to the person’s ineligibility to receive a social security number.
(c) The Franchise Tax Board shall do both of the following:
(1) Collaborate with the Department of Justice to draft any necessary regulations relating to the administration of this section.
(2) Undertake any enforcement action to ensure that the confidentiality of information regarding a natural person who has filed a California state income tax return using an individual taxpayer identification number is maintained to the maximum extent possible.
19537.
 The Franchise Tax Board shall issue a receipt or proof of filing to a taxpayer filing California state income tax returns using an individual taxpayer identification number for returns filed for taxable years beginning on or after January 1, 2014.
19538.
 Notwithstanding Section 10231.5 of the Government Code, on or before December 31, 2015, and on or before December 31 of each successive year, the Franchise Tax Board shall submit a report to the Legislature and Governor, in compliance with Section 9795 of the Government Code, that includes the number of natural persons who have filed California state income tax returns using individual taxpayer identification numbers, the aggregate taxable income reported by all of those persons, and the aggregate amount of income tax paid by all of those persons with respect to the immediately preceding taxable year.
SEC. 3.
 (a) On or after July 1, 2015, the Governor is authorized and directed to submit, as a ministerial act on behalf of the state, a request to the President of the United States asking that the President direct the Department of Homeland Security, the United States Immigration and Customs Enforcement (ICE), and other relevant federal agencies not to expend resources in the interior of the State of California on the apprehension, detention, or removal of any person deemed to be removable, other than by virtue of a serious or violent felony, unless the person meets one of the priority enforcement criteria set forth in the then-existing ICE policy on civil immigration enforcement. The request shall recite the findings of Section 1 of this measure. The request shall be renewed annually until the federal government enacts legislation addressing the status of undocumented persons who have lived continuously and without significant criminal history in California and other states.
(b) On or after July 1, 2015, the Governor is further authorized and directed, as a ministerial act on behalf of the state, to request that the President provide any available waivers, exemptions, or authorizations to provide relief from removal for any persons who have filed a California state income tax return using an individual taxpayer identification number and who can demonstrate that filing by presenting a receipt or proof of filing and who do not fall within any of the priority enforcement criteria set forth in the then-existing ICE policy on civil immigration enforcement. The request shall recite the findings of Section 1 of this measure. The request shall be renewed annually until the federal government enacts legislation addressing the status of undocumented persons who have lived continuously and without significant criminal history in California and other states.