Bill Text: CA AB2769 | 2023-2024 | Regular Session | Amended
Bill Title: Apprenticeships: income tax returns.
Spectrum: Partisan Bill (Democrat 2-0)
Status: (Introduced) 2024-05-16 - In committee: Held under submission. [AB2769 Detail]
Download: California-2023-AB2769-Amended.html
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Amended
IN
Assembly
April 15, 2024 |
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Amended
IN
Assembly
March 21, 2024 |
CALIFORNIA LEGISLATURE—
2023–2024 REGULAR SESSION
Assembly Bill
No. 2769
| Introduced by Assembly Member Ortega |
February 15, 2024 |
An act to add Section Sections 18545 and 19548.6 to the Revenue and Taxation Code, relating to state government administration.
LEGISLATIVE COUNSEL'S DIGEST
AB 2769, as amended, Ortega.
Apprenticeships: income tax returns.
Existing law creates the California Apprenticeship Council, appointed by the Governor, in the Division of Apprenticeship Standards and requires the council to issue rules and regulations that, among other things, establish standards for minimum wages, maximum hours, and working conditions for apprentice agreements in the building and construction trades and for firefighter occupations, as prescribed.
The Personal Income Tax Law imposes a tax on the entire taxable income of a resident taxpayer and on taxable income of nonresidents derived from sources within the state. Existing law requires every taxpayer subject to tax under that law to file a return with the Franchise Tax Board, stating specifically the items of gross income from all sources and the deductions and credits allowable, as provided. Existing law makes the unauthorized disclosure
of taxpayer information a misdemeanor.
This bill would require the Franchise Tax Board to provide an option include a checkbox on individual income tax returns for taxable years beginning on or after January 1, 2025, for taxpayers to check a box providing the taxpayer’s consent to have their information shared authorize the Franchise Tax Board to share their full name and mailing address with the Division of Apprenticeship Standards
Standards, pursuant to an information sharing agreement or data interface, for the purpose of receiving individual outreach information regarding apprenticeship programs in California. The bill would require the Franchise Tax Board, no later than November 1, 2026, and annually thereafter, to provide specified information to the division. the state. The bill would require the division, upon appropriation by the Legislature, to annually conduct outreach and enrollment efforts to individuals whose information is shared pursuant to the provisions of this bill. The bill would provide that the unauthorized disclosure of taxpayer information by the division is a misdemeanor. By expanding the scope of a crime, the 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.
Digest Key
Vote: MAJORITY Appropriation: NO Fiscal Committee: YES Local Program: YESBill Text
The people of the State of California do enact as follows:
SECTION 1.
Section 18545 is added to the Revenue and Taxation Code, to read:18545.
(a) For taxable years beginning on or after January 1, 2025, the Franchise Tax Board shall include a checkbox for a taxpayer to indicate on their individual income tax return that they are interested in apprenticeship programs, and authorize the Franchise Tax Board to share information from their tax return with the Division of Apprenticeship Standards for the purpose of receiving individual outreach information regarding apprenticeship programs in the state.(b) The specific language used on the return for the purposes of this section shall be determined in consultation with the Division of Apprenticeship Standards.
SECTION 1.SEC. 2.
Section 19548.6 is added to the Revenue and Taxation Code, to read:19548.6.
(a) (1) The Franchise Tax(2)The specific language used on the return for the purposes of this section shall be determined in consultation with the Division of Apprenticeship Standards.
(b)(1)Notwithstanding any other law, including Section 19542, the Franchise Tax Board shall provide to the Division of Apprenticeship Standards, no later than November 1, 2026, and annually thereafter, a list of taxpayers that affirmatively consent to having their information shared with the division. The list shall include the name and address of the taxpayers.
(2) Individual income tax return information that may be disclosed to the Division of Apprenticeship Standards 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 paragraph (1):
(A) The taxpayer’s full name.
(B) The taxpayer’s mailing address.
(3) In the case of taxpayers filing a joint return pursuant to Section 18521, authorization of one spouse or domestic partner pursuant to paragraph (1) shall be treated as authorization given by both spouses or domestic partners.
(b) (1) The disclosure requirements of subdivision (a) shall be treated as an exception to Section 19542.
(2) The information provided to the Division of Apprenticeship Standards
under this section is subject to Section 19542.
(c)Consent provided pursuant to this section shall be valid for one year from the date the return is filed.
(c) The Division of Apprenticeship Standards shall, upon appropriation by the Legislature, annually conduct outreach and enrollment efforts to individuals whose information is shared pursuant to subdivision (a).
