§ 19572.5. — 19572.5. (Added by Stats. 2023, Ch. 573, Sec. 2.)

California § 19572.5.

• 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)
Commencing January 1, 2026, notwithstanding Section 19542, the Franchise Tax Board shall annually provide to Donate Life California all of the following information from every resident income tax return that provides the individual’s written consent to enroll in the Donate Life California Organ and Tissue Donor Registry and to share the
individual’s information with Donate Life California for purposes of that registry, as described in Section 18544:
(1)
The individual’s name.
(2)
The individual’s address.
(3)
The individual’s date of birth.
(4)
The last four digits of the individual’s social security number.
(b)
Donate Life California shall use the information received from the Franchise Tax Board, as described in paragraph (1), only for purposes of administering the Donate Life California Organ and Tissue Donor Registry.
(c)
Donate Life California shall add individuals consenting to enrollment in the Donate Life California Organ and Tissue Donor Registry pursuant to Section 18544 to that registry within 30 days of receiving the individual’s information from the Franchise Tax Board.
(d)
By January 1, 2025, the Franchise Tax Board and Donate Life California shall enter into a data sharing agreement that is consistent with this section.
(e)
For purposes of this section, “Donate Life California” means the nonprofit organization established and designated as the California Organ and Tissue Donor Registrar pursuant to Section 7150.90 of the Health and Safety Code.

Legislative History

Added by Stats. 2023, Ch. 573, Sec. 2. (AB 1268) Effective January 1, 2024.