Personal income tax return: disclosure of information: postsecondary education financial assistance eligibility.

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. Existing law provides that it is a misdemeanor for the Franchise Tax Board or specified state employees to disclose or make known any information in a return, report, or document filed under the Administration of Franchise and Income Tax Laws, but authorizes the Franchise Tax Board to disclose this information to specified agencies for specified purposes. Existing law establishes the Student Aid Commission as the primary state agency for the administration of state-authorized student financial aid programs available to students attending all segments of postsecondary education. This bill would authorize the board to revise the form of the personal income tax return to include a space labeled "Postsecondary Education Financial Assistance Eligibility" to allow a low-Â or moderate-income person who is the parent or legal guardian of a pupil between 16 and 18 years of age, inclusive, and a low-Â or moderate-income person between 18 and 25 years of age, inclusive, to designate on the tax return that the board may disclose specified tax information to the commission. If the specified person designates that the board may disclose this tax information, the bill would authorize the board to release this information to the commission, as specified. The bill would authorize the commission to use this tax information to determine if a person is potentially eligible for financial assistance under the Cal Grant Program, the federal Pell Grant program, and the Middle Class Scholarship Program, and to notify the potentially eligible person that the person may be eligible for these financial assistance awards, as specified. 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.