§ 19548.2. — 19548.2. (Amended by Stats. 2025, Ch. 766, Sec. 4.)

California § 19548.2.

• Jurisdiction: California
• Code RTC: Revenue and Taxation Code - RTC
• Div. 2.: DIVISION 2. OTHER TAXES
• Part 10.2.: PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS
• Ch. 7.: CHAPTER 7. Administration of Tax
• Art. 2.: ARTICLE 2. Disclosure of Information

Text

(a)
Notwithstanding any other law and in accordance with Section 120962 of the Health and Safety Code, the State Department of Public Health shall disclose the name and individual taxpayer identification number (ITIN) or social security number of an applicant for, or recipient of services pursuant to Chapter 6 (commencing with Section 120950) of Part 4 of Division 105 of the Health and Safety Code to the Franchise Tax Board for the purpose of verifying the modified adjusted gross income of, any tax-exempt interest received by, any tax-exempt social security benefits received by, and any foreign earned income of an applicant or recipient.
(b)
(1)
The Franchise Tax
Board, upon receipt of this information, shall inform the State Department of Public Health of all of the following:
(A)
The amounts of the federal adjusted gross income received by the taxpayer household as reported by the taxpayer to the Franchise Tax Board.
(B)
The amounts of the California adjusted gross income received by the taxpayer household as reported by the taxpayer to the Franchise Tax Board or as adjusted by the Franchise Tax Board.
(C)
The amount of any tax-exempt interest received by the taxpayer household, as reported to the Franchise Tax Board.
(D)
The amount of any tax-exempt social security benefits received by the taxpayer household, as
reported to the Franchise Tax Board.
(E)
The amount of any foreign earned income of the taxpayer household, as reported to the Franchise Tax Board.
(F)
The family size of the taxpayer household, as reported to the Franchise Tax Board.
(2)
The Franchise Tax Board shall provide the information to the State Department of Public Health for the most recent taxable year that the Franchise Tax Board has information available, and shall include the first and last name, date of birth, and the ITIN or social security number of the taxpayer.
(c)
(1)
Information provided by the State Department of Public Health pursuant to this section shall
constitute confidential public health records as defined in Section 121035 of the Health and Safety Code, and shall remain subject to the confidentiality protections and restrictions on further disclosure by the recipient under subdivisions (d) and (e) of Section 121025 of the Health and Safety Code.
(2)
Prior to accessing confidential HIV-related public health records, Franchise Tax Board staff and contractors shall be required to annually sign a confidentiality agreement developed by the State Department of Public Health that includes information related to the penalties under Section 121025 of the Health and Safety Code for a breach of confidentiality
and the procedures for reporting a breach of confidentiality under subdivision (j) of Section 121022 of the Health and Safety Code. Those agreements shall be reviewed annually by the State Department of Public Health.
(3)
The Franchise Tax Board shall return or destroy all information received from the State Department of Public Health after completing the exchange of information.
(d)
For purposes of this section, “foreign earned income” also includes any deduction taken for the housing expenses of an individual while living abroad pursuant to Section 911 of Title 26 of the Internal Revenue Code.
(e)
For purposes of this section, “household” means the applicant or recipient, and, in addition, the applicant’s or recipient’s spouse or registered domestic partner, and all other individuals for whom the applicant or recipient, or the applicant’s or recipient’s spouse or registered domestic partner, is allowed a federal income tax deduction for the taxable year.
(f)
For purposes of this section, “family size” has the meaning given to that term in Section 36B(d)(1) of Title 26 of the Internal Revenue Code, and includes same or opposite sex married couples, registered domestic partners, and any dependent, as defined by Section 152 of Title 26 of the Internal Revenue Code, of either spouse or registered domestic partner.

Legislative History

Amended by Stats. 2025, Ch. 766, Sec. 4. (SB 504) Effective January 1, 2026.