| 1 | | - | Amended IN Assembly April 15, 2024 Amended IN Assembly March 21, 2024 CALIFORNIA LEGISLATURE 20232024 REGULAR SESSION Assembly Bill No. 2769Introduced by Assembly Member OrtegaFebruary 15, 2024An act to add Section Sections 18545 and 19548.6 to the Revenue and Taxation Code, relating to state government administration.LEGISLATIVE COUNSEL'S DIGESTAB 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 require the Franchise Tax Board to provide an option include a checkbox on individual income tax returns for taxable years beginning on or after January 1, 2025, for taxpayers to check a box providing the taxpayers consent to have their information shared authorize the Franchise Tax Board to share their full name and mailing address with the Division of Apprenticeship Standards Standards, pursuant to an information sharing agreement or data interface, 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 state. The bill would require the division, upon appropriation by the Legislature, to annually conduct outreach and enrollment efforts to individuals whose information is shared pursuant to the provisions of this bill. 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.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: YES Local Program: YES Bill TextThe people of the State of California do enact as follows:SECTION 1. Section 18545 is added to the Revenue and Taxation Code, to read:18545. (a) For taxable years beginning on or after January 1, 2025, the Franchise Tax Board shall include a checkbox for a taxpayer to indicate on their individual income tax return that they are interested in apprenticeship programs, and authorize the Franchise Tax Board to share information from their tax return with the Division of Apprenticeship Standards for the purpose of receiving individual outreach information regarding apprenticeship programs in the state.(b) The specific language used on the return for the purposes of this section shall be determined in consultation with the Division of Apprenticeship Standards.SECTION 1.SEC. 2. 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. Board, upon receiving authorization and the information from the taxpayer pursuant to Section 18545, shall disclose to the Division of Apprenticeship Standards the individual income tax return information described in paragraph (2), through information sharing agreements or data interfaces, for purposes of providing 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) Individual income tax return information that may be disclosed to the Division of Apprenticeship Standards pursuant to this section is limited to the following information from the individual income tax return of a taxpayer that provides the authorization described in paragraph (1):(A) The taxpayers full name.(B) The taxpayers mailing address.(3) In the case of taxpayers filing a joint return pursuant to Section 18521, authorization of one spouse or domestic partner pursuant to paragraph (1) shall be treated as authorization given by both spouses or domestic partners.(b) (1) The disclosure requirements of subdivision (a) shall be treated as an exception to Section 19542.(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.(c) The Division of Apprenticeship Standards shall, upon appropriation by the Legislature, annually conduct outreach and enrollment efforts to individuals whose information is shared pursuant to subdivision (a).SEC. 2.SEC. 3. No reimbursement is required by this act pursuant to Section 6 of Article XIIIB 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 XIIIB of the California Constitution. |
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| 1 | + | Amended IN Assembly March 21, 2024 CALIFORNIA LEGISLATURE 20232024 REGULAR SESSION Assembly Bill No. 2769Introduced by Assembly Member OrtegaFebruary 15, 2024An act to add Section 19548.6 to the Revenue and Taxation Code, relating to state government administration.LEGISLATIVE COUNSEL'S DIGESTAB 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 Californias apprenticeship programs through state income tax returns by incorporating a checkbox option for filers to indicate interest in learning more about the states 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 taxpayers 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.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: NOYES Local Program: NOYES Bill TextThe 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 XIIIB 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 XIIIB 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 Californias apprenticeship programs through state income tax returns by incorporating a checkbox option for filers to indicate interest in learning more about the states apprenticeship programs. |
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| 3 | | - | Amended IN Assembly April 15, 2024 Amended IN Assembly March 21, 2024 CALIFORNIA LEGISLATURE 20232024 REGULAR SESSION Assembly Bill No. 2769Introduced by Assembly Member OrtegaFebruary 15, 2024An act to add Section Sections 18545 and 19548.6 to the Revenue and Taxation Code, relating to state government administration.LEGISLATIVE COUNSEL'S DIGESTAB 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 require the Franchise Tax Board to provide an option include a checkbox on individual income tax returns for taxable years beginning on or after January 1, 2025, for taxpayers to check a box providing the taxpayers consent to have their information shared authorize the Franchise Tax Board to share their full name and mailing address with the Division of Apprenticeship Standards Standards, pursuant to an information sharing agreement or data interface, 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 state. The bill would require the division, upon appropriation by the Legislature, to annually conduct outreach and enrollment efforts to individuals whose information is shared pursuant to the provisions of this bill. 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.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: YES Local Program: YES |
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| 3 | + | Amended IN Assembly March 21, 2024 CALIFORNIA LEGISLATURE 20232024 REGULAR SESSION Assembly Bill No. 2769Introduced by Assembly Member OrtegaFebruary 15, 2024An act to add Section 19548.6 to the Revenue and Taxation Code, relating to state government administration.LEGISLATIVE COUNSEL'S DIGESTAB 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 Californias apprenticeship programs through state income tax returns by incorporating a checkbox option for filers to indicate interest in learning more about the states 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 taxpayers 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.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: NOYES Local Program: NOYES |
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| 29 | | - | 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 require the Franchise Tax Board to provide an option include a checkbox on individual income tax returns for taxable years beginning on or after January 1, 2025, for taxpayers to check a box providing the taxpayers consent to have their information shared authorize the Franchise Tax Board to share their full name and mailing address with the Division of Apprenticeship Standards Standards, pursuant to an information sharing agreement or data interface, 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 state. The bill would require the division, upon appropriation by the Legislature, to annually conduct outreach and enrollment efforts to individuals whose information is shared pursuant to the provisions of this bill. 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. |
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| 28 | + | 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 Californias apprenticeship programs through state income tax returns by incorporating a checkbox option for filers to indicate interest in learning more about the states 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 taxpayers 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. |
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| 35 | | - | This bill would require the Franchise Tax Board to provide an option include a checkbox on individual income tax returns for taxable years beginning on or after January 1, 2025, for taxpayers to check a box providing the taxpayers consent to have their information shared authorize the Franchise Tax Board to share their full name and mailing address with the Division of Apprenticeship Standards Standards, pursuant to an information sharing agreement or data interface, 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 state. The bill would require the division, upon appropriation by the Legislature, to annually conduct outreach and enrollment efforts to individuals whose information is shared pursuant to the provisions of this bill. 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. |
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| 34 | + | This bill would express the intent of the Legislature to enact legislation that would relate to expanding the uptake and awareness of Californias apprenticeship programs through state income tax returns by incorporating a checkbox option for filers to indicate interest in learning more about the states 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 taxpayers 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. |
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| 45 | | - | The people of the State of California do enact as follows:SECTION 1. Section 18545 is added to the Revenue and Taxation Code, to read:18545. (a) For taxable years beginning on or after January 1, 2025, the Franchise Tax Board shall include a checkbox for a taxpayer to indicate on their individual income tax return that they are interested in apprenticeship programs, and authorize the Franchise Tax Board to share information from their tax return with the Division of Apprenticeship Standards for the purpose of receiving individual outreach information regarding apprenticeship programs in the state.(b) The specific language used on the return for the purposes of this section shall be determined in consultation with the Division of Apprenticeship Standards.SECTION 1.SEC. 2. 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. Board, upon receiving authorization and the information from the taxpayer pursuant to Section 18545, shall disclose to the Division of Apprenticeship Standards the individual income tax return information described in paragraph (2), through information sharing agreements or data interfaces, for purposes of providing 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) Individual income tax return information that may be disclosed to the Division of Apprenticeship Standards pursuant to this section is limited to the following information from the individual income tax return of a taxpayer that provides the authorization described in paragraph (1):(A) The taxpayers full name.(B) The taxpayers mailing address.(3) In the case of taxpayers filing a joint return pursuant to Section 18521, authorization of one spouse or domestic partner pursuant to paragraph (1) shall be treated as authorization given by both spouses or domestic partners.(b) (1) The disclosure requirements of subdivision (a) shall be treated as an exception to Section 19542.(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.(c) The Division of Apprenticeship Standards shall, upon appropriation by the Legislature, annually conduct outreach and enrollment efforts to individuals whose information is shared pursuant to subdivision (a).SEC. 2.SEC. 3. No reimbursement is required by this act pursuant to Section 6 of Article XIIIB 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 XIIIB of the California Constitution. |
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| 44 | + | 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 XIIIB 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 XIIIB 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 Californias apprenticeship programs through state income tax returns by incorporating a checkbox option for filers to indicate interest in learning more about the states apprenticeship programs. |
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| 51 | | - | SECTION 1. Section 18545 is added to the Revenue and Taxation Code, to read:18545. (a) For taxable years beginning on or after January 1, 2025, the Franchise Tax Board shall include a checkbox for a taxpayer to indicate on their individual income tax return that they are interested in apprenticeship programs, and authorize the Franchise Tax Board to share information from their tax return with the Division of Apprenticeship Standards for the purpose of receiving individual outreach information regarding apprenticeship programs in the state.(b) The specific language used on the return for the purposes of this section shall be determined in consultation with the Division of Apprenticeship Standards. |
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| 50 | + | 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. |
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| 65 | | - | 18545. (a) For taxable years beginning on or after January 1, 2025, the Franchise Tax Board shall include a checkbox for a taxpayer to indicate on their individual income tax return that they are interested in apprenticeship programs, and authorize the Franchise Tax Board to share information from their tax return with the Division of Apprenticeship Standards for the purpose of receiving individual outreach information regarding apprenticeship programs in the state. |
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| 66 | | - | |
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| 67 | | - | (b) The specific language used on the return for the purposes of this section shall be determined in consultation with the Division of Apprenticeship Standards. |
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| 69 | | - | SECTION 1.SEC. 2. 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. Board, upon receiving authorization and the information from the taxpayer pursuant to Section 18545, shall disclose to the Division of Apprenticeship Standards the individual income tax return information described in paragraph (2), through information sharing agreements or data interfaces, for purposes of providing 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) Individual income tax return information that may be disclosed to the Division of Apprenticeship Standards pursuant to this section is limited to the following information from the individual income tax return of a taxpayer that provides the authorization described in paragraph (1):(A) The taxpayers full name.(B) The taxpayers mailing address.(3) In the case of taxpayers filing a joint return pursuant to Section 18521, authorization of one spouse or domestic partner pursuant to paragraph (1) shall be treated as authorization given by both spouses or domestic partners.(b) (1) The disclosure requirements of subdivision (a) shall be treated as an exception to Section 19542.(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.(c) The Division of Apprenticeship Standards shall, upon appropriation by the Legislature, annually conduct outreach and enrollment efforts to individuals whose information is shared pursuant to subdivision (a). |
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| 71 | | - | SECTION 1.SEC. 2. Section 19548.6 is added to the Revenue and Taxation Code, to read: |
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| 73 | | - | ### SECTION 1.SEC. 2. |
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| 75 | | - | 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. Board, upon receiving authorization and the information from the taxpayer pursuant to Section 18545, shall disclose to the Division of Apprenticeship Standards the individual income tax return information described in paragraph (2), through information sharing agreements or data interfaces, for purposes of providing 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) Individual income tax return information that may be disclosed to the Division of Apprenticeship Standards pursuant to this section is limited to the following information from the individual income tax return of a taxpayer that provides the authorization described in paragraph (1):(A) The taxpayers full name.(B) The taxpayers mailing address.(3) In the case of taxpayers filing a joint return pursuant to Section 18521, authorization of one spouse or domestic partner pursuant to paragraph (1) shall be treated as authorization given by both spouses or domestic partners.(b) (1) The disclosure requirements of subdivision (a) shall be treated as an exception to Section 19542.(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.(c) The Division of Apprenticeship Standards shall, upon appropriation by the Legislature, annually conduct outreach and enrollment efforts to individuals whose information is shared pursuant to subdivision (a). |
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| 77 | | - | 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. Board, upon receiving authorization and the information from the taxpayer pursuant to Section 18545, shall disclose to the Division of Apprenticeship Standards the individual income tax return information described in paragraph (2), through information sharing agreements or data interfaces, for purposes of providing 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) Individual income tax return information that may be disclosed to the Division of Apprenticeship Standards pursuant to this section is limited to the following information from the individual income tax return of a taxpayer that provides the authorization described in paragraph (1):(A) The taxpayers full name.(B) The taxpayers mailing address.(3) In the case of taxpayers filing a joint return pursuant to Section 18521, authorization of one spouse or domestic partner pursuant to paragraph (1) shall be treated as authorization given by both spouses or domestic partners.(b) (1) The disclosure requirements of subdivision (a) shall be treated as an exception to Section 19542.(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.(c) The Division of Apprenticeship Standards shall, upon appropriation by the Legislature, annually conduct outreach and enrollment efforts to individuals whose information is shared pursuant to subdivision (a). |
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| 79 | | - | 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. Board, upon receiving authorization and the information from the taxpayer pursuant to Section 18545, shall disclose to the Division of Apprenticeship Standards the individual income tax return information described in paragraph (2), through information sharing agreements or data interfaces, for purposes of providing 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) Individual income tax return information that may be disclosed to the Division of Apprenticeship Standards pursuant to this section is limited to the following information from the individual income tax return of a taxpayer that provides the authorization described in paragraph (1):(A) The taxpayers full name.(B) The taxpayers mailing address.(3) In the case of taxpayers filing a joint return pursuant to Section 18521, authorization of one spouse or domestic partner pursuant to paragraph (1) shall be treated as authorization given by both spouses or domestic partners.(b) (1) The disclosure requirements of subdivision (a) shall be treated as an exception to Section 19542.(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.(c) The Division of Apprenticeship Standards shall, upon appropriation by the Legislature, annually conduct outreach and enrollment efforts to individuals whose information is shared pursuant to subdivision (a). |
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| 80 | | - | |
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| 81 | | - | |
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| 82 | | - | |
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| 83 | | - | 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. Board, upon receiving authorization and the information from the taxpayer pursuant to Section 18545, shall disclose to the Division of Apprenticeship Standards the individual income tax return information described in paragraph (2), through information sharing agreements or data interfaces, for purposes of providing individual outreach information regarding apprenticeship programs in the state. |
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| 64 | + | 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. |
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| 74 | + | SEC. 2. No reimbursement is required by this act pursuant to Section 6 of Article XIIIB 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 XIIIB of the California Constitution. |
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| 75 | + | |
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| 76 | + | SEC. 2. No reimbursement is required by this act pursuant to Section 6 of Article XIIIB 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 XIIIB of the California Constitution. |
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| 77 | + | |
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| 78 | + | SEC. 2. No reimbursement is required by this act pursuant to Section 6 of Article XIIIB 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 XIIIB of the California Constitution. |
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| 79 | + | |
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| 80 | + | ### SEC. 2. |
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| 111 | | - | SEC. 2.SEC. 3. No reimbursement is required by this act pursuant to Section 6 of Article XIIIB 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 XIIIB of the California Constitution. |
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| 112 | | - | |
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| 113 | | - | SEC. 2.SEC. 3. No reimbursement is required by this act pursuant to Section 6 of Article XIIIB 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 XIIIB of the California Constitution. |
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| 114 | | - | |
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| 115 | | - | SEC. 2.SEC. 3. No reimbursement is required by this act pursuant to Section 6 of Article XIIIB 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 XIIIB of the California Constitution. |
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| 116 | | - | |
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| 117 | | - | ### SEC. 2.SEC. 3. |
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| 84 | + | It is the intent of the Legislature to enact legislation that would relate to expanding the uptake and awareness of Californias apprenticeship programs through state income tax returns by incorporating a checkbox option for filers to indicate interest in learning more about the states apprenticeship programs. |
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