Today's Law As Amended


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AB-1538 Tax return information: research: poverty.(2021-2022)



As Amends the Law Today


SECTION 1.
 The Legislature finds and declares all of the following:
(a) Over 15,000,000 Californians are living at or near the poverty line. When accounting for costs of living, California has the highest poverty rate of any state.
(b) Studying policies and programs that counteract poverty and its downstream impacts are important for California’s future.

SEC. 2.

 Section 19568 is added to the Revenue and Taxation Code, to read:

19568.
 (a) Notwithstanding any other law, the Franchise Tax Board may, upon request, disclose returns or return information to a bona fide research body immediately concerned with conducting research regarding the subject matter described in subdivision (b).
(b) Information disclosed pursuant to this section may be used only for conducting and producing research studies relating to poverty, measuring poverty and its effects, and efforts to ameliorate poverty.
(c) The board may require reimbursement for all direct costs incurred in providing information disclosed pursuant to this section.