California Revenue and Taxation Code

§ 19551.4

RTC § 19551.4 Effective Jun 30, 2022Div. 2 · Part 10.2 · Ch. 7 · Art. 2

Statute text

(a)Notwithstanding Section 19542, the Franchise Tax Board may disclose to the State Department of Social Services return or return information described in subdivision (b) through information sharing agreements or data interfaces.

(b)The return and return information authorized to be disclosed pursuant to this section is limited to information necessary to verify eligibility, including, but not limited to, earnings, identifying information, or other information needed for administration of the foster youth tax credit under Section 17052.2.

(c)(1) The information provided to the State Department of Social Services under this section is subject to Section 19542.

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Legislative history

Added by Stats. 2022, Ch. 72, Sec. 4. (SB 201) Effective June 30, 2022.