Undocumented workers: Taxation: undocumented immigrants.

Existing law establishes the Franchise Tax Board and prescribes its various powers and duties regarding, among other things, the administration of state personal income taxes and requires that an income tax return be filed by every individual who has income in excess of specified amounts. Existing law allows an income tax return to be filed with the Franchise Tax Board using an individual taxpayer identification number. This bill would require the Franchise Tax Board to, among other things, advertise the availability of filing an income tax return using an individual taxpayer identification number, to provide a receipt or proof of filing to those persons filing an income tax return using an individual taxpayer identification number, and to annually prepare a report to the Legislature and Governor including information regarding those persons. This bill would also provide that it is unlawful for any employee of the Franchise Tax Board, or other specified government employees, to reveal the identity of any person who has filed an income tax return using an individual taxpayer identification number absent a court order or statutory authorization. The California Constitution provides that the powers of state government are legislative, executive, and judicial. Existing law requires that the Governor see that the law is faithfully executed. Existing law provides that the Governor is the sole official organ of communication between the state and the government of any other state or of the United States. Existing federal law regulates immigration. This bill would require the Governor to request that the President of the United States direct the Department of Homeland Security, the United States Immigration and Customs Enforcement, and other relevant federal agencies to not expend resources within the interior of California to apprehend, detain, or remove any person who has filed a California state income tax return using an individual taxpayer identification number, as provided.