Amended IN Senate May 30, 2023 Amended IN Assembly March 27, 2023 CALIFORNIA LEGISLATURE 20232024 REGULAR SESSION Assembly Bill No. 1268Introduced by Assembly Member IrwinFebruary 16, 2023An act to add Sections 18544 and 19572.5 to the Revenue and Taxation Code, relating to tax administration.LEGISLATIVE COUNSEL'S DIGESTAB 1268, as amended, Irwin. Franchise Tax Board: returns: organ donor elections and data sharing.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 include a checkbox on resident income returns for purposes of allowing taxpayers individuals to provide written consent for Donate Life California to enroll the taxpayer individual in a specified organ and tissue donor registry and for the Franchise Tax Board to share the taxpayers individuals information, as described. The bill would require the Franchise Tax Board to enter into a memorandum of understanding with the Donate Life California Organ and Tissue Donor Registry for purposes of mutually agreeing on the language to be used on the returns.Existing law makes it a misdemeanor for the Franchise Tax Board or any member thereof, or any of specified individuals who in the course of their employment or duty has or had access to returns, reports, or documents required to be filed under specified law, to disclose or make known in any manner information as to the amount of income or any particulars set forth or disclosed in those returns, reports, or documents. Commencing January 1, 2026, this bill would require the Franchise Tax Board to annually send, notwithstanding the above-described prohibition, specified taxpayer information to Donate Life California with respect to a taxpayer an individual who provides written consent to enroll in the registry and share their information with Donate Life California. The bill would require Donate Life California to only use that information to administer the registry and to add individuals consenting to enrollment within 30 days of receiving their information from the Franchise Tax Board. The bill would require the Franchise Tax Board and Donate Life California to enter into a data sharing agreement, as specified, by January 1, 2025.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 18544 is added to the Revenue and Taxation Code, to read:18544. (a) For each taxable years year beginning on or after January 1, 2025, the Franchise Tax Board shall include a checkbox checkboxes on resident income tax returns for purposes of allowing taxpayers to allow individuals, including spouses filing a joint return, heads of households, or surviving spouses, to provide written consent for Donate Life California to enroll the taxpayer individual in the Donate Life California Organ and Tissue Donor Registry and for the Franchise Tax Board to share the taxpayers individuals information, as described in Section 19572.5, with Donate Life California for purposes of administering that registry. The taxpayers individuals written consent to have their information shared with Donate Life California shall be valid for one year. year from the date the return is signed.(b) The Franchise Tax Board shall enter into a memorandum of understanding with the Donate Life California Organ and Tissue Donor Registry for purposes of mutually agreeing on the language to be used on the returns pursuant to subdivision (a).(c) For purposes of this section, Donate Life California Organ and Tissue Donor Registry means the registry established pursuant to Section 7150.90 of the Health and Safety Code.SEC. 2. Section 19572.5 is added to the Revenue and Taxation Code, to read:19572.5. (a) Commencing January 1, 2026, notwithstanding Section 19542, the Franchise Tax Board shall annually provide to Donate Life California all of the following taxpayer information from every resident income tax return that provides the taxpayers individuals written consent to enroll in the Donate Life California Organ and Tissue Donor Registry and to share the taxpayers individuals information with Donate Life California for purposes of that registry, as described in Section 18544:(1) The individuals name.(2) The individuals address.(3) The individuals date of birth.(4) The last four digits of the individuals 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 individuals 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.
Amended IN Senate May 30, 2023 Amended IN Assembly March 27, 2023 CALIFORNIA LEGISLATURE 20232024 REGULAR SESSION Assembly Bill No. 1268Introduced by Assembly Member IrwinFebruary 16, 2023An act to add Sections 18544 and 19572.5 to the Revenue and Taxation Code, relating to tax administration.LEGISLATIVE COUNSEL'S DIGESTAB 1268, as amended, Irwin. Franchise Tax Board: returns: organ donor elections and data sharing.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 include a checkbox on resident income returns for purposes of allowing taxpayers individuals to provide written consent for Donate Life California to enroll the taxpayer individual in a specified organ and tissue donor registry and for the Franchise Tax Board to share the taxpayers individuals information, as described. The bill would require the Franchise Tax Board to enter into a memorandum of understanding with the Donate Life California Organ and Tissue Donor Registry for purposes of mutually agreeing on the language to be used on the returns.Existing law makes it a misdemeanor for the Franchise Tax Board or any member thereof, or any of specified individuals who in the course of their employment or duty has or had access to returns, reports, or documents required to be filed under specified law, to disclose or make known in any manner information as to the amount of income or any particulars set forth or disclosed in those returns, reports, or documents. Commencing January 1, 2026, this bill would require the Franchise Tax Board to annually send, notwithstanding the above-described prohibition, specified taxpayer information to Donate Life California with respect to a taxpayer an individual who provides written consent to enroll in the registry and share their information with Donate Life California. The bill would require Donate Life California to only use that information to administer the registry and to add individuals consenting to enrollment within 30 days of receiving their information from the Franchise Tax Board. The bill would require the Franchise Tax Board and Donate Life California to enter into a data sharing agreement, as specified, by January 1, 2025.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: YES Local Program: NO
Amended IN Senate May 30, 2023 Amended IN Assembly March 27, 2023
Amended IN Senate May 30, 2023
Amended IN Assembly March 27, 2023
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 Sections 18544 and 19572.5 to the Revenue and Taxation Code, relating to tax administration.
LEGISLATIVE COUNSEL'S DIGEST
## LEGISLATIVE COUNSEL'S DIGEST
AB 1268, as amended, Irwin. Franchise Tax Board: returns: organ donor elections and data sharing.
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 include a checkbox on resident income returns for purposes of allowing taxpayers individuals to provide written consent for Donate Life California to enroll the taxpayer individual in a specified organ and tissue donor registry and for the Franchise Tax Board to share the taxpayers individuals information, as described. The bill would require the Franchise Tax Board to enter into a memorandum of understanding with the Donate Life California Organ and Tissue Donor Registry for purposes of mutually agreeing on the language to be used on the returns.Existing law makes it a misdemeanor for the Franchise Tax Board or any member thereof, or any of specified individuals who in the course of their employment or duty has or had access to returns, reports, or documents required to be filed under specified law, to disclose or make known in any manner information as to the amount of income or any particulars set forth or disclosed in those returns, reports, or documents. Commencing January 1, 2026, this bill would require the Franchise Tax Board to annually send, notwithstanding the above-described prohibition, specified taxpayer information to Donate Life California with respect to a taxpayer an individual who provides written consent to enroll in the registry and share their information with Donate Life California. The bill would require Donate Life California to only use that information to administer the registry and to add individuals consenting to enrollment within 30 days of receiving their information from the Franchise Tax Board. The bill would require the Franchise Tax Board and Donate Life California to enter into a data sharing agreement, as specified, by January 1, 2025.
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 include a checkbox on resident income returns for purposes of allowing taxpayers individuals to provide written consent for Donate Life California to enroll the taxpayer individual in a specified organ and tissue donor registry and for the Franchise Tax Board to share the taxpayers individuals information, as described. The bill would require the Franchise Tax Board to enter into a memorandum of understanding with the Donate Life California Organ and Tissue Donor Registry for purposes of mutually agreeing on the language to be used on the returns.
Existing law makes it a misdemeanor for the Franchise Tax Board or any member thereof, or any of specified individuals who in the course of their employment or duty has or had access to returns, reports, or documents required to be filed under specified law, to disclose or make known in any manner information as to the amount of income or any particulars set forth or disclosed in those returns, reports, or documents.
Commencing January 1, 2026, this bill would require the Franchise Tax Board to annually send, notwithstanding the above-described prohibition, specified taxpayer information to Donate Life California with respect to a taxpayer an individual who provides written consent to enroll in the registry and share their information with Donate Life California. The bill would require Donate Life California to only use that information to administer the registry and to add individuals consenting to enrollment within 30 days of receiving their information from the Franchise Tax Board. The bill would require the Franchise Tax Board and Donate Life California to enter into a data sharing agreement, as specified, by January 1, 2025.
## Digest Key
## Bill Text
The people of the State of California do enact as follows:SECTION 1. Section 18544 is added to the Revenue and Taxation Code, to read:18544. (a) For each taxable years year beginning on or after January 1, 2025, the Franchise Tax Board shall include a checkbox checkboxes on resident income tax returns for purposes of allowing taxpayers to allow individuals, including spouses filing a joint return, heads of households, or surviving spouses, to provide written consent for Donate Life California to enroll the taxpayer individual in the Donate Life California Organ and Tissue Donor Registry and for the Franchise Tax Board to share the taxpayers individuals information, as described in Section 19572.5, with Donate Life California for purposes of administering that registry. The taxpayers individuals written consent to have their information shared with Donate Life California shall be valid for one year. year from the date the return is signed.(b) The Franchise Tax Board shall enter into a memorandum of understanding with the Donate Life California Organ and Tissue Donor Registry for purposes of mutually agreeing on the language to be used on the returns pursuant to subdivision (a).(c) For purposes of this section, Donate Life California Organ and Tissue Donor Registry means the registry established pursuant to Section 7150.90 of the Health and Safety Code.SEC. 2. Section 19572.5 is added to the Revenue and Taxation Code, to read:19572.5. (a) Commencing January 1, 2026, notwithstanding Section 19542, the Franchise Tax Board shall annually provide to Donate Life California all of the following taxpayer information from every resident income tax return that provides the taxpayers individuals written consent to enroll in the Donate Life California Organ and Tissue Donor Registry and to share the taxpayers individuals information with Donate Life California for purposes of that registry, as described in Section 18544:(1) The individuals name.(2) The individuals address.(3) The individuals date of birth.(4) The last four digits of the individuals 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 individuals 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.
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 18544 is added to the Revenue and Taxation Code, to read:18544. (a) For each taxable years year beginning on or after January 1, 2025, the Franchise Tax Board shall include a checkbox checkboxes on resident income tax returns for purposes of allowing taxpayers to allow individuals, including spouses filing a joint return, heads of households, or surviving spouses, to provide written consent for Donate Life California to enroll the taxpayer individual in the Donate Life California Organ and Tissue Donor Registry and for the Franchise Tax Board to share the taxpayers individuals information, as described in Section 19572.5, with Donate Life California for purposes of administering that registry. The taxpayers individuals written consent to have their information shared with Donate Life California shall be valid for one year. year from the date the return is signed.(b) The Franchise Tax Board shall enter into a memorandum of understanding with the Donate Life California Organ and Tissue Donor Registry for purposes of mutually agreeing on the language to be used on the returns pursuant to subdivision (a).(c) For purposes of this section, Donate Life California Organ and Tissue Donor Registry means the registry established pursuant to Section 7150.90 of the Health and Safety Code.
SECTION 1. Section 18544 is added to the Revenue and Taxation Code, to read:
### SECTION 1.
18544. (a) For each taxable years year beginning on or after January 1, 2025, the Franchise Tax Board shall include a checkbox checkboxes on resident income tax returns for purposes of allowing taxpayers to allow individuals, including spouses filing a joint return, heads of households, or surviving spouses, to provide written consent for Donate Life California to enroll the taxpayer individual in the Donate Life California Organ and Tissue Donor Registry and for the Franchise Tax Board to share the taxpayers individuals information, as described in Section 19572.5, with Donate Life California for purposes of administering that registry. The taxpayers individuals written consent to have their information shared with Donate Life California shall be valid for one year. year from the date the return is signed.(b) The Franchise Tax Board shall enter into a memorandum of understanding with the Donate Life California Organ and Tissue Donor Registry for purposes of mutually agreeing on the language to be used on the returns pursuant to subdivision (a).(c) For purposes of this section, Donate Life California Organ and Tissue Donor Registry means the registry established pursuant to Section 7150.90 of the Health and Safety Code.
18544. (a) For each taxable years year beginning on or after January 1, 2025, the Franchise Tax Board shall include a checkbox checkboxes on resident income tax returns for purposes of allowing taxpayers to allow individuals, including spouses filing a joint return, heads of households, or surviving spouses, to provide written consent for Donate Life California to enroll the taxpayer individual in the Donate Life California Organ and Tissue Donor Registry and for the Franchise Tax Board to share the taxpayers individuals information, as described in Section 19572.5, with Donate Life California for purposes of administering that registry. The taxpayers individuals written consent to have their information shared with Donate Life California shall be valid for one year. year from the date the return is signed.(b) The Franchise Tax Board shall enter into a memorandum of understanding with the Donate Life California Organ and Tissue Donor Registry for purposes of mutually agreeing on the language to be used on the returns pursuant to subdivision (a).(c) For purposes of this section, Donate Life California Organ and Tissue Donor Registry means the registry established pursuant to Section 7150.90 of the Health and Safety Code.
18544. (a) For each taxable years year beginning on or after January 1, 2025, the Franchise Tax Board shall include a checkbox checkboxes on resident income tax returns for purposes of allowing taxpayers to allow individuals, including spouses filing a joint return, heads of households, or surviving spouses, to provide written consent for Donate Life California to enroll the taxpayer individual in the Donate Life California Organ and Tissue Donor Registry and for the Franchise Tax Board to share the taxpayers individuals information, as described in Section 19572.5, with Donate Life California for purposes of administering that registry. The taxpayers individuals written consent to have their information shared with Donate Life California shall be valid for one year. year from the date the return is signed.(b) The Franchise Tax Board shall enter into a memorandum of understanding with the Donate Life California Organ and Tissue Donor Registry for purposes of mutually agreeing on the language to be used on the returns pursuant to subdivision (a).(c) For purposes of this section, Donate Life California Organ and Tissue Donor Registry means the registry established pursuant to Section 7150.90 of the Health and Safety Code.
18544. (a) For each taxable years year beginning on or after January 1, 2025, the Franchise Tax Board shall include a checkbox checkboxes on resident income tax returns for purposes of allowing taxpayers to allow individuals, including spouses filing a joint return, heads of households, or surviving spouses, to provide written consent for Donate Life California to enroll the taxpayer individual in the Donate Life California Organ and Tissue Donor Registry and for the Franchise Tax Board to share the taxpayers individuals information, as described in Section 19572.5, with Donate Life California for purposes of administering that registry. The taxpayers individuals written consent to have their information shared with Donate Life California shall be valid for one year. year from the date the return is signed.
(b) The Franchise Tax Board shall enter into a memorandum of understanding with the Donate Life California Organ and Tissue Donor Registry for purposes of mutually agreeing on the language to be used on the returns pursuant to subdivision (a).
(c) For purposes of this section, Donate Life California Organ and Tissue Donor Registry means the registry established pursuant to Section 7150.90 of the Health and Safety Code.
SEC. 2. Section 19572.5 is added to the Revenue and Taxation Code, to read:19572.5. (a) Commencing January 1, 2026, notwithstanding Section 19542, the Franchise Tax Board shall annually provide to Donate Life California all of the following taxpayer information from every resident income tax return that provides the taxpayers individuals written consent to enroll in the Donate Life California Organ and Tissue Donor Registry and to share the taxpayers individuals information with Donate Life California for purposes of that registry, as described in Section 18544:(1) The individuals name.(2) The individuals address.(3) The individuals date of birth.(4) The last four digits of the individuals 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 individuals 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.
SEC. 2. Section 19572.5 is added to the Revenue and Taxation Code, to read:
### SEC. 2.
19572.5. (a) Commencing January 1, 2026, notwithstanding Section 19542, the Franchise Tax Board shall annually provide to Donate Life California all of the following taxpayer information from every resident income tax return that provides the taxpayers individuals written consent to enroll in the Donate Life California Organ and Tissue Donor Registry and to share the taxpayers individuals information with Donate Life California for purposes of that registry, as described in Section 18544:(1) The individuals name.(2) The individuals address.(3) The individuals date of birth.(4) The last four digits of the individuals 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 individuals 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.
19572.5. (a) Commencing January 1, 2026, notwithstanding Section 19542, the Franchise Tax Board shall annually provide to Donate Life California all of the following taxpayer information from every resident income tax return that provides the taxpayers individuals written consent to enroll in the Donate Life California Organ and Tissue Donor Registry and to share the taxpayers individuals information with Donate Life California for purposes of that registry, as described in Section 18544:(1) The individuals name.(2) The individuals address.(3) The individuals date of birth.(4) The last four digits of the individuals 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 individuals 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.
19572.5. (a) Commencing January 1, 2026, notwithstanding Section 19542, the Franchise Tax Board shall annually provide to Donate Life California all of the following taxpayer information from every resident income tax return that provides the taxpayers individuals written consent to enroll in the Donate Life California Organ and Tissue Donor Registry and to share the taxpayers individuals information with Donate Life California for purposes of that registry, as described in Section 18544:(1) The individuals name.(2) The individuals address.(3) The individuals date of birth.(4) The last four digits of the individuals 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 individuals 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.
19572.5. (a) Commencing January 1, 2026, notwithstanding Section 19542, the Franchise Tax Board shall annually provide to Donate Life California all of the following taxpayer information from every resident income tax return that provides the taxpayers individuals written consent to enroll in the Donate Life California Organ and Tissue Donor Registry and to share the taxpayers individuals information with Donate Life California for purposes of that registry, as described in Section 18544:
(1) The individuals name.
(2) The individuals address.
(3) The individuals date of birth.
(4) The last four digits of the individuals 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 individuals 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.