California Revenue and Taxation Code

§ 19586

RTC § 19586 Effective Jan 1, 2024Div. 2 · Part 10.2 · Ch. 7 · Art. 3

Statute text

(a)(1) Beginning January 1, 2023, the Franchise Tax Board shall notify all potential eligible individuals of available paperless filing options offered through the Franchise Tax Board, including the CalFile program and free tax preparation services, including the Volunteer Income Tax Assistance program. Notifications shall contain information about available paperless filing options and information about the CalEITC.

(2)Notifications shall be in any form and manner, including electronic communication, determined by the Franchise Tax Board to incentivize potential eligible individuals to timely file federal and state tax returns.

(3)The Franchise Tax Board may coordinate the notifications with other government entities and nonprofit organizations to improve the efficacy and impact of the notifications.

…

Legislative history

Amended by Stats. 2023, Ch. 131, Sec. 210. (AB 1754) Effective January 1, 2024. Repealed as of January 1, 2027, by its own provisions.