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

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Date Published: 04/26/2021 09:00 PM
AB1538:v97#DOCUMENT

Amended  IN  Assembly  April 26, 2021
Amended  IN  Assembly  April 06, 2021

CALIFORNIA LEGISLATURE— 2021–2022 REGULAR SESSION

Assembly Bill
No. 1538


Introduced by Assembly Member Quirk

February 19, 2021


An act to add Section 19568 to the Revenue and Taxation Code, relating to poverty.


LEGISLATIVE COUNSEL'S DIGEST


AB 1538, as amended, Quirk. Tax return information: research: poverty.
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 an unwarranted disclosure or use of the information by those agencies a misdemeanor.
This bill would additionally authorize the Franchise Tax Board to disclose, upon request, anonymized, deidentified data from state returns or return information to a bona fide research body immediately concerned with conducting research relating to poverty, measuring poverty and its effects, and efforts to ameliorate poverty. The bill would authorize information disclosed pursuant to that provision to be used only for conducting and producing research studies relating to poverty, measuring poverty and its effects, and efforts to ameliorate poverty. The bill would prohibit that information from being used to identify any taxpayer and would provide that an unauthorized disclosure or use of the information disclosed pursuant to these provisions by a bona fide research body, or the employees and officers thereof, is a misdemeanor. By expanding the scope of a crime, this bill would impose a state-mandated local program.
The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement.
This bill would provide that no reimbursement is required by this act for a specified reason.
Vote: MAJORITY   Appropriation: NO   Fiscal Committee: YES   Local Program: NOYES  

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


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 anonymized, deidentified data from state 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 Franchise Tax Board may require reimbursement for all direct reasonable costs incurred in providing information disclosed pursuant to this section.
(d) Information disclosed pursuant to this section shall not be used to identify any taxpayer.
(e) The Franchise Tax Board shall not disclose any federal tax information.
(f) An unauthorized disclosure or use of the information disclosed pursuant to this section by a bona fide research body, or the employees and officers thereof, is a misdemeanor.

SEC. 3.

 No reimbursement is required by this act pursuant to Section 6 of Article XIII B of the California Constitution because the only costs that may be incurred by a local agency or school district will be incurred because this act creates a new crime or infraction, eliminates a crime or infraction, or changes the penalty for a crime or infraction, within the meaning of Section 17556 of the Government Code, or changes the definition of a crime within the meaning of Section 6 of Article XIII B of the California Constitution.