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Earlier editions: 2020-112018-112026-09

DIVISION 2. OTHER TAXES 6001-61050›PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS 18401-19802›CHAPTER 7. Administration of Tax 19501-19592›ARTICLE 2. Disclosure of Information 19542-19572.5

§ 19551.4

California Revenue and Taxation Code · 2026-10 edition · updated 2026-10-04 · California

(a) Notwithstanding Section 19542, the Franchise Tax Board may disclose to the State Department of Social Services return or return information described in subdivision (b) through information sharing agreements or data interfaces.

(b) The return and return information authorized to be disclosed pursuant to this section is limited to information necessary to verify eligibility, including, but not limited to, earnings, identifying information, or other information needed for administration of the foster youth tax credit under Section 17052.2.

(c) (1) The information provided to the State Department of Social Services under this section is subject to Section 19542.

(2) The State Department of Social Services and any officer, employee, or agent, or former officer, employee, or agent, of the State Department of Social Services shall not disclose or use any information obtained from the Franchise Tax Board pursuant to this section except for the purpose of administration of the foster youth tax credit under Section 17052.2.

(Added by Stats. 2022, Ch. 72, Sec. 4. (SB 201) Effective June 30, 2022.)

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California Revenue and Taxation Code

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