Revenue and Taxation Code section 19551.6
(a)
(1)Notwithstanding any other law, the Treasurer shall disclose to the Franchise Tax Board, through information-sharing agreements or data interfaces, information described in paragraph (2) for the sole purpose of determining eligibility under the California Hope, Opportunity, Perseverance, and Empowerment (HOPE) for Children Trust Account Act (Chapter 16.1 (commencing with Section 18997.5) of Part 6 of Division 9 of the Welfare and Institutions Code).(2)
The information authorized to be disclosed pursuant to paragraph (1) is limited to information necessary to verify eligibility, including, but not limited to, name, individual taxpayer identification number (ITIN) or social security number, date of birth, and other information needed under the California Hope, Opportunity, Perseverance, and Empowerment (HOPE) for Children Trust Account Act (Chapter 16.1 (commencing with Section 18997.5) of Part 6 of Division 9 of the Welfare and Institutions Code) to verify the income of individuals.(b)
(1)The Franchise Tax Board, after receipt of the information described in subdivision (a), shall disclose to the Treasurer, through information-sharing agreements or data interfaces, the amounts of the federal adjusted gross income as reported by the taxpayer to the Franchise Tax Board.(2)
The Franchise Tax Board shall only provide the information described in paragraph (1) if available in the records of the Franchise Tax Board and with respect to taxpayers for whom the Treasurer provided the information under subdivision (a).(3)
The Franchise Tax Board shall provide the information described in paragraph (1) to the Treasurer for the most recent and preceding taxable year that the Franchise Tax Board has information available.(4)
The Franchise Tax Board shall not disclose or provide any federal tax information.(c)
(1)The information provided to the Treasurer under this section is subject to Section 19542.(2)
The Treasurer, or any current or former officer, employee, or agent of the Treasurer, shall not disclose or use any information obtained from the Franchise Tax Board pursuant to this section except for the purpose described in subdivision (a).(d)
The Franchise Tax Board shall return or destroy all information received from the Treasurer after completing the exchange of information under this section.
Source:
Section 19551.6, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=19551.6. (accessed May 26, 2025).