California Revenue and Taxation Code

§ 19582.5

RTC § 19582.5 Effective Jan 1, 2005Div. 2 · Part 10.2 · Ch. 7 · Art. 3

Statute text

(a)Notwithstanding any other law, a taxpayer filing as either a single taxpayer or as a head of household whose total income for the taxable year is one hundred thousand dollars ($100,000) or less, and taxpayers filing a joint return or a taxpayer filing as a qualifying widow or widower whose total income is two hundred thousand dollars ($200,000) or less, shall have the option to use Form 540 2EZ, or its successor form, as prepared by the Franchise Tax Board, to reflect the provisions of this section.

(b)For purposes of this section, “total income” means taxable wages, dividends, interest, and pension income.

(c)The Legislative Analyst, in consultation with the Franchise Tax Board, shall conduct a study on the impact of the revised Form 540 2EZ and shall report to the Legislature, no later than January 1, 2008, on the following:

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Legislative history

Added by Stats. 2004, Ch. 844, Sec. 1. Effective January 1, 2005.