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		<ns0:Id>20250SB__057598AMD</ns0:Id>
		<ns0:VersionNum>98</ns0:VersionNum>
		<ns0:History>
			<ns0:Action>
				<ns0:ActionText>INTRODUCED</ns0:ActionText>
				<ns0:ActionDate>2025-02-20</ns0:ActionDate>
			</ns0:Action>
			<ns0:Action>
				<ns0:ActionText>AMENDED_SENATE</ns0:ActionText>
				<ns0:ActionDate>2025-03-24</ns0:ActionDate>
			</ns0:Action>
		</ns0:History>
		<ns0:LegislativeInfo>
			<ns0:SessionYear>2025</ns0:SessionYear>
			<ns0:SessionNum>0</ns0:SessionNum>
			<ns0:MeasureType>SB</ns0:MeasureType>
			<ns0:MeasureNum>575</ns0:MeasureNum>
			<ns0:MeasureState>AMD</ns0:MeasureState>
		</ns0:LegislativeInfo>
		<ns0:AuthorText authorType="LEAD_AUTHOR">Introduced by Senator Laird</ns0:AuthorText>
		<ns0:AuthorText authorType="COAUTHOR_OPPOSITE">(Coauthor: Assembly Member Irwin)</ns0:AuthorText>
		<ns0:Authors>
			<ns0:Legislator>
				<ns0:Contribution>LEAD_AUTHOR</ns0:Contribution>
				<ns0:House>SENATE</ns0:House>
				<ns0:Name>Laird</ns0:Name>
			</ns0:Legislator>
			<ns0:Legislator>
				<ns0:Contribution>COAUTHOR</ns0:Contribution>
				<ns0:House>ASSEMBLY</ns0:House>
				<ns0:Name>Irwin</ns0:Name>
			</ns0:Legislator>
		</ns0:Authors>
		<ns0:Title> An act to add Section 19551.7 to the Revenue and Taxation Code, relating to state government. </ns0:Title>
		<ns0:RelatingClause>state government</ns0:RelatingClause>
		<ns0:GeneralSubject>
			<ns0:Subject>California Cradle-to-Career Data System.</ns0:Subject>
		</ns0:GeneralSubject>
		<ns0:DigestText>
			<html:p>Existing law establishes the California Cradle-to-Career Data System to be a source for actionable data and research on education, economic, and health outcomes for individuals, families, and communities, and is established to provide for expanded access to tools and services that support the navigation of the education-to-employment pipeline.</html:p>
			<html:p>Existing law generally prohibits and makes a misdemeanor the disclosure of returns, reports, or documents required to be filed for purposes of tax administration. Existing law establishes certain exceptions and makes any unwarranted disclosure or use of the information by the administering person or receiving agency a misdemeanor.</html:p>
			<html:p>This bill would create a new exception to the above-described prohibition to authorize the Franchise Tax Board to disclose return or
			 return information to the California Cradle-to-Career Data System through information sharing agreements and pursuant to a participation agreement, as specified. By expanding the scope of an existing crime, this bill would impose a state-mandated local program.</html:p>
			<html:p>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.</html:p>
			<html:p>This bill would provide that no reimbursement is required by this act for a specified reason.</html:p>
		</ns0:DigestText>
		<ns0:DigestKey>
			<ns0:VoteRequired>MAJORITY</ns0:VoteRequired>
			<ns0:Appropriation>NO</ns0:Appropriation>
			<ns0:FiscalCommittee>YES</ns0:FiscalCommittee>
			<ns0:LocalProgram>YES</ns0:LocalProgram>
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			<ns0:ImmediateEffect>NO</ns0:ImmediateEffect>
			<ns0:ImmediateEffectFlags>
				<ns0:Urgency>NO</ns0:Urgency>
				<ns0:TaxLevy>NO</ns0:TaxLevy>
				<ns0:Election>NO</ns0:Election>
				<ns0:UsualCurrentExpenses>NO</ns0:UsualCurrentExpenses>
				<ns0:BudgetBill>NO</ns0:BudgetBill>
				<ns0:Prop25TrailerBill>NO</ns0:Prop25TrailerBill>
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	</ns0:Description>
	<ns0:Bill id="bill">
		<ns0:Preamble>The people of the State of California do enact as follows:</ns0:Preamble>
		<ns0:BillSection id="id_6AD72C2B-68B3-4131-8B11-471750C134D5">
			<ns0:Num>SECTION 1.</ns0:Num>
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				Section 19551.7 is added to the 
				<ns0:DocName>Revenue and Taxation Code</ns0:DocName>
				, to read:
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			<ns0:Fragment>
				<ns0:LawSection id="id_114B10BA-3AA6-45B1-9E16-C10F76DA1F8B">
					<ns0:Num>19551.7.</ns0:Num>
					<ns0:LawSectionVersion id="id_206FE2C5-1021-4186-8882-597A7B4CE98D">
						<ns0:Content>
							<html:p>
								(a)
								<html:span class="EnSpace"/>
								Notwithstanding any other law, the California Cradle-to-Career Data System may disclose any of the matching elements identified in the participation agreement, as defined in subdivision (l) of Section 10861 of the Education Code, to the Franchise Tax Board for the purpose of matching data with the Franchise Tax Board to further the administration of the California Cradle-to-Career Data System, as described in Section 10860 of the Education Code.
							</html:p>
							<html:p>
								(b)
								<html:span class="EnSpace"/>
								Notwithstanding Section 19542, the Franchise Tax Board, upon receipt of the information described in subdivision (a), may disclose to the California Cradle-to-Career Data System return or return information described
						in subdivision (c) that are in the records of the Franchise Tax Board through information sharing agreements and pursuant to the participation agreement, as defined in subdivision (l) of Section 10861 of the Education Code, to allow the California Cradle-to-Career Data System to add that return or return information to the P20W data set, as defined in subdivision (m) of Section 10861 of the Education Code.
							</html:p>
							<html:p>
								(c)
								<html:span class="EnSpace"/>
								(1)
								<html:span class="EnSpace"/>
								The return and return information authorized to be disclosed pursuant to this section are limited to the information necessary for the purpose of ascertaining income and matching data for the purpose of furthering the administration of the California Cradle-to-Career Data System, as described in Section 10860 of the Education Code, as reported to the Franchise Tax Board by the taxpayer, which may include, but
						not be limited to, federal adjusted gross income information, address, county of residence, and the amount claimed of any Child and Dependent Care Expenses Credit pursuant to Section 17052.6, California Earned Income Tax Credit pursuant to Section 17052, Young Child Tax Credit pursuant to Section 17052.1, or Foster Youth Tax Credit pursuant to Section 17052.2.
							</html:p>
							<html:p>
								(2)
								<html:span class="EnSpace"/>
								The return and return information to be disclosed pursuant to this section shall be as reported to the Franchise Tax Board by the taxpayer.
							</html:p>
							<html:p>
								(d)
								<html:span class="EnSpace"/>
								The Franchise
						Tax Board shall not disclose or provide any federal tax information.
							</html:p>
							<html:p>
								(e)
								<html:span class="EnSpace"/>
								(1)
								<html:span class="EnSpace"/>
								The information provided to the California Cradle-to-Career Data System by the Franchise Tax Board pursuant to this section is subject to Section 19542 and may not be used for any purpose other than the purpose described in subdivision (c).
							</html:p>
							<html:p>
								(2)
								<html:span class="EnSpace"/>
								Any unwarranted disclosure or use of the return or return information described in subdivision (c) by the California Cradle-to-Career Data System, or its employees or officers thereof, is a misdemeanor pursuant to Section 19552.
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		</ns0:BillSection>
		<ns0:BillSection id="id_855E86C0-E436-4464-B64C-B14494E3789C">
			<ns0:Num>SEC. 2.</ns0:Num>
			<ns0:Content>
				<html:p>
					No reimbursement is required by this act pursuant to Section 6 of Article XIII
					<html:span class="ThinSpace"/>
					B 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 XIII
					<html:span class="ThinSpace"/>
					B of the California Constitution.
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