California Revenue and Taxation Code

§ 19548.9

RTC § 19548.9 Effective Jan 1, 2023Div. 2 · Part 10.2 · Ch. 7 · Art. 2

Statute text

(a)(1) The Franchise Tax Board, upon receiving authorization and the information from the taxpayer pursuant to Section 18543, shall disclose to the California Health Benefit Exchange the individual income tax return information described in paragraph (2), through information sharing agreements or data interfaces, for purposes of providing notification under subdivision (b) of Section 100720 of the Government Code.

(2)Individual income tax return information that may be disclosed to the California Health Benefit Exchange pursuant to this section is limited to the following information from the individual income tax return of a taxpayer that provides the authorization described in Section 18543:

(A)Taxpayer name, or in the case of taxpayers filing a joint return, the names of both spouses or domestic partners.

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Legislative history

Added by Stats. 2022, Ch. 170, Sec. 3. (SB 967) Effective January 1, 2023.