CALIFORNIA LEGISLATURE 20232024 REGULAR SESSION Assembly Bill No. 1268Introduced by Assembly Member IrwinFebruary 16, 2023 An act to add Section 18511 to the Revenue and Taxation Code, relating to tax administration.LEGISLATIVE COUNSEL'S DIGESTAB 1268, as introduced, Irwin. Franchise Tax Board: returns: organ donor elections.Existing law requires an individual taxable under the Personal Income Tax Law to make a return to the Franchise Tax Board stating specifically the items of the individuals gross income from all sources and the deductions and credits allowable, as prescribed.This bill would require the Franchise Tax Board to revise the California resident income tax return to include a check box for an individual taxpayer who self-prepares the taxpayers return to elect to be an organ donor with Donate Life California, followed by spaces for the taxpayer to provide certain identifying information, including the taxpayers name and the last four digits of the taxpayers social security number. The bill would require the Franchise Tax Board to annually send that information to Donate Life California with respect to an individual taxpayer who has elected to be an organ donor.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: YES Local Program: NO Bill TextThe people of the State of California do enact as follows:SECTION 1. Section 18511 is added to the Revenue and Taxation Code, to read:18511. (a) (1) The Franchise Tax Board shall revise the California resident income tax return to include a check box for an individual taxpayer who self-prepares the taxpayers return to elect to be an organ donor with Donate Life California.(2) The check box on the individual income tax return created pursuant to paragraph (1) shall be followed by spaces for the taxpayer to provide all of the following information:(A) The taxpayers name.(B) The taxpayers address.(C) The taxpayers date of birth.(D) The last four digits of the taxpayers social security number.(b) The Franchise Tax Board shall annually, on November 1, send the information provided in the space on the individual tax return required by subdivision (a) to Donate Life California with respect to an individual taxpayer who has elected to be an organ donor.(c) The disclosure provisions of this section shall be treated as an exception to Section 19542 under Article 2 (commencing with Section 19542) of Chapter 7 of Part 10.2.
CALIFORNIA LEGISLATURE 20232024 REGULAR SESSION Assembly Bill No. 1268Introduced by Assembly Member IrwinFebruary 16, 2023 An act to add Section 18511 to the Revenue and Taxation Code, relating to tax administration.LEGISLATIVE COUNSEL'S DIGESTAB 1268, as introduced, Irwin. Franchise Tax Board: returns: organ donor elections.Existing law requires an individual taxable under the Personal Income Tax Law to make a return to the Franchise Tax Board stating specifically the items of the individuals gross income from all sources and the deductions and credits allowable, as prescribed.This bill would require the Franchise Tax Board to revise the California resident income tax return to include a check box for an individual taxpayer who self-prepares the taxpayers return to elect to be an organ donor with Donate Life California, followed by spaces for the taxpayer to provide certain identifying information, including the taxpayers name and the last four digits of the taxpayers social security number. The bill would require the Franchise Tax Board to annually send that information to Donate Life California with respect to an individual taxpayer who has elected to be an organ donor.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: YES Local Program: NO
CALIFORNIA LEGISLATURE 20232024 REGULAR SESSION
Assembly Bill
No. 1268
Introduced by Assembly Member IrwinFebruary 16, 2023
Introduced by Assembly Member Irwin
February 16, 2023
An act to add Section 18511 to the Revenue and Taxation Code, relating to tax administration.
LEGISLATIVE COUNSEL'S DIGEST
## LEGISLATIVE COUNSEL'S DIGEST
AB 1268, as introduced, Irwin. Franchise Tax Board: returns: organ donor elections.
Existing law requires an individual taxable under the Personal Income Tax Law to make a return to the Franchise Tax Board stating specifically the items of the individuals gross income from all sources and the deductions and credits allowable, as prescribed.This bill would require the Franchise Tax Board to revise the California resident income tax return to include a check box for an individual taxpayer who self-prepares the taxpayers return to elect to be an organ donor with Donate Life California, followed by spaces for the taxpayer to provide certain identifying information, including the taxpayers name and the last four digits of the taxpayers social security number. The bill would require the Franchise Tax Board to annually send that information to Donate Life California with respect to an individual taxpayer who has elected to be an organ donor.
Existing law requires an individual taxable under the Personal Income Tax Law to make a return to the Franchise Tax Board stating specifically the items of the individuals gross income from all sources and the deductions and credits allowable, as prescribed.
This bill would require the Franchise Tax Board to revise the California resident income tax return to include a check box for an individual taxpayer who self-prepares the taxpayers return to elect to be an organ donor with Donate Life California, followed by spaces for the taxpayer to provide certain identifying information, including the taxpayers name and the last four digits of the taxpayers social security number. The bill would require the Franchise Tax Board to annually send that information to Donate Life California with respect to an individual taxpayer who has elected to be an organ donor.
## Digest Key
## Bill Text
The people of the State of California do enact as follows:SECTION 1. Section 18511 is added to the Revenue and Taxation Code, to read:18511. (a) (1) The Franchise Tax Board shall revise the California resident income tax return to include a check box for an individual taxpayer who self-prepares the taxpayers return to elect to be an organ donor with Donate Life California.(2) The check box on the individual income tax return created pursuant to paragraph (1) shall be followed by spaces for the taxpayer to provide all of the following information:(A) The taxpayers name.(B) The taxpayers address.(C) The taxpayers date of birth.(D) The last four digits of the taxpayers social security number.(b) The Franchise Tax Board shall annually, on November 1, send the information provided in the space on the individual tax return required by subdivision (a) to Donate Life California with respect to an individual taxpayer who has elected to be an organ donor.(c) The disclosure provisions of this section shall be treated as an exception to Section 19542 under Article 2 (commencing with Section 19542) of Chapter 7 of Part 10.2.
The people of the State of California do enact as follows:
## The people of the State of California do enact as follows:
SECTION 1. Section 18511 is added to the Revenue and Taxation Code, to read:18511. (a) (1) The Franchise Tax Board shall revise the California resident income tax return to include a check box for an individual taxpayer who self-prepares the taxpayers return to elect to be an organ donor with Donate Life California.(2) The check box on the individual income tax return created pursuant to paragraph (1) shall be followed by spaces for the taxpayer to provide all of the following information:(A) The taxpayers name.(B) The taxpayers address.(C) The taxpayers date of birth.(D) The last four digits of the taxpayers social security number.(b) The Franchise Tax Board shall annually, on November 1, send the information provided in the space on the individual tax return required by subdivision (a) to Donate Life California with respect to an individual taxpayer who has elected to be an organ donor.(c) The disclosure provisions of this section shall be treated as an exception to Section 19542 under Article 2 (commencing with Section 19542) of Chapter 7 of Part 10.2.
SECTION 1. Section 18511 is added to the Revenue and Taxation Code, to read:
### SECTION 1.
18511. (a) (1) The Franchise Tax Board shall revise the California resident income tax return to include a check box for an individual taxpayer who self-prepares the taxpayers return to elect to be an organ donor with Donate Life California.(2) The check box on the individual income tax return created pursuant to paragraph (1) shall be followed by spaces for the taxpayer to provide all of the following information:(A) The taxpayers name.(B) The taxpayers address.(C) The taxpayers date of birth.(D) The last four digits of the taxpayers social security number.(b) The Franchise Tax Board shall annually, on November 1, send the information provided in the space on the individual tax return required by subdivision (a) to Donate Life California with respect to an individual taxpayer who has elected to be an organ donor.(c) The disclosure provisions of this section shall be treated as an exception to Section 19542 under Article 2 (commencing with Section 19542) of Chapter 7 of Part 10.2.
18511. (a) (1) The Franchise Tax Board shall revise the California resident income tax return to include a check box for an individual taxpayer who self-prepares the taxpayers return to elect to be an organ donor with Donate Life California.(2) The check box on the individual income tax return created pursuant to paragraph (1) shall be followed by spaces for the taxpayer to provide all of the following information:(A) The taxpayers name.(B) The taxpayers address.(C) The taxpayers date of birth.(D) The last four digits of the taxpayers social security number.(b) The Franchise Tax Board shall annually, on November 1, send the information provided in the space on the individual tax return required by subdivision (a) to Donate Life California with respect to an individual taxpayer who has elected to be an organ donor.(c) The disclosure provisions of this section shall be treated as an exception to Section 19542 under Article 2 (commencing with Section 19542) of Chapter 7 of Part 10.2.
18511. (a) (1) The Franchise Tax Board shall revise the California resident income tax return to include a check box for an individual taxpayer who self-prepares the taxpayers return to elect to be an organ donor with Donate Life California.(2) The check box on the individual income tax return created pursuant to paragraph (1) shall be followed by spaces for the taxpayer to provide all of the following information:(A) The taxpayers name.(B) The taxpayers address.(C) The taxpayers date of birth.(D) The last four digits of the taxpayers social security number.(b) The Franchise Tax Board shall annually, on November 1, send the information provided in the space on the individual tax return required by subdivision (a) to Donate Life California with respect to an individual taxpayer who has elected to be an organ donor.(c) The disclosure provisions of this section shall be treated as an exception to Section 19542 under Article 2 (commencing with Section 19542) of Chapter 7 of Part 10.2.
18511. (a) (1) The Franchise Tax Board shall revise the California resident income tax return to include a check box for an individual taxpayer who self-prepares the taxpayers return to elect to be an organ donor with Donate Life California.
(2) The check box on the individual income tax return created pursuant to paragraph (1) shall be followed by spaces for the taxpayer to provide all of the following information:
(A) The taxpayers name.
(B) The taxpayers address.
(C) The taxpayers date of birth.
(D) The last four digits of the taxpayers social security number.
(b) The Franchise Tax Board shall annually, on November 1, send the information provided in the space on the individual tax return required by subdivision (a) to Donate Life California with respect to an individual taxpayer who has elected to be an organ donor.
(c) The disclosure provisions of this section shall be treated as an exception to Section 19542 under Article 2 (commencing with Section 19542) of Chapter 7 of Part 10.2.