Bill Text: CA AB2769 | 2023-2024 | Regular Session | Amended

California Assembly Bill 2769

NOTE: There are more recent revisions of this legislation. Read Latest Draft

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

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 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 express the intent of the Legislature to enact legislation that would relate to expanding the uptake and awareness of California’s apprenticeship programs through state income tax returns by incorporating a checkbox option for filers to indicate interest in learning more about the state’s apprenticeship programs. require the Franchise Tax Board to provide an option 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 with the Division of Apprenticeship Standards 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 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.

Vote: MAJORITY Appropriation: NO Fiscal Committee: NOYES Local Program: NOYES

The people of the State of California do enact as follows:

SECTION 1.

Section 19548.6 is added to the Revenue and Taxation Code, to read:

19548.6.
(a) (1) The Franchise Tax Board shall provide an option on individual income tax returns for taxable years beginning on or after January 1, 2025, for taxpayers to check a box to affirmatively consent to having their information shared with the Division of Apprenticeship Standards for the purpose of receiving individual outreach information regarding apprenticeship programs in the state.
(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) 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.

SEC. 2.
No reimbursement is required by this act pursuant to Section 6 of Article XIII B of the California Constitution because the only costs that may be incurred by a local agency or school district will be incurred because this act creates a new crime or infraction, eliminates a crime or infraction, or changes the penalty for a crime or infraction, within the meaning of Section 17556 of the Government Code, or changes the definition of a crime within the meaning of Section 6 of Article XIII B of the California Constitution.

SECTION 1.
It is the intent of the Legislature to enact legislation that would relate to expanding the uptake and awareness of California’s apprenticeship programs through state income tax returns by incorporating a checkbox option for filers to indicate interest in learning more about the state’s apprenticeship programs.