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SB-1413 Income tax returns: occupational data.(2019-2020)

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Date Published: 02/21/2020 09:00 PM
SB1413:v99#DOCUMENT


CALIFORNIA LEGISLATURE— 2019–2020 REGULAR SESSION

Senate Bill
No. 1413


Introduced by Senator Roth

February 21, 2020


An act to add Section 19551.2 to the Revenue and Taxation Code, relating to workforce development.


LEGISLATIVE COUNSEL'S DIGEST


SB 1413, as introduced, Roth. Income tax returns: occupational data.
Under existing law, the information obtained in the administration of the Unemployment Insurance Code is for the exclusive use and information of the Director of Employment Development in the discharge of the director’s duties and is not open to the public. However, existing law permits the use of the information for specified purposes, including to enable the California Workforce Development Board and other entities to access any relevant quarterly wage data necessary for the evaluation and reporting of specified workforce program performance outcomes as required and permitted by various local, state, and federal laws, as specified.
Existing law provides that it is a misdemeanor for the Franchise Tax Board or specified state employees to disclose or make known any information in a return, report, or document filed under income tax laws, but authorizes the Franchise Tax Board to disclose this information to specified agencies for specified purposes. Existing law makes any unwarranted disclosure or use of the information by those agencies a misdemeanor.
This bill would allow the Franchise Tax Board, upon request, to disclose in an anonymized manner to the Employment Development Department any occupational data that may be self-reported by a taxpayer on a return required by the Personal Income Tax Law, subject to any limitations of federal law. This bill would allow that information to be used or disclosed only for the purpose of enabling the Employment Development Department to supplement any quarterly wage data provided to the California Workforce Development Board and other entities as necessary for the evaluation and reporting of specified workforce program performance outcomes as required and permitted by various local, state, and federal laws, as specified.
Vote: MAJORITY   Appropriation: NO   Fiscal Committee: YES   Local Program: NO  

The people of the State of California do enact as follows:


SECTION 1.

 Section 19551.2 is added to the Revenue and Taxation Code, to read:

19551.2.
 (a) The Franchise Tax Board may, upon request, disclose in an anonymized manner to the Employment Development Department any occupational data that may be self-reported by a taxpayer on a return required by the Personal Income Tax Law, subject to any limitations of federal law.
(b) The information obtained pursuant to this section shall be used or disclosed only for the purpose of enabling the Employment Development Department to supplement any quarterly wage data provided to those entities and for those purposes specified in subdivision (aj) of Section 1095 of the Unemployment Insurance Code.