Taxation: tax expenditures: information.

Existing law imposes various taxes, including income taxes and sales and use taxes, and allows specified credits, deductions, exclusions, and exemptions in computing those taxes. Existing law limits the collection and use of taxpayer information and provides that any unauthorized use of this information is punishable as a misdemeanor. Existing law also requires any bill, introduced on or after January 1, 2015, that would authorize a personal income or corporation tax credit to contain, among other provisions, specified goals, purposes, and objectives that the tax credit will achieve and detailed performance indicators, including data collection requirements, to measure whether the tax credit is meeting those goals, purposes, and objectives and provides that taxpayer information collected pursuant to these new requirements is subject to the limitation on the collection and use of that information. This bill would extend the information requirement described above to any bill, introduced on or after January 1, 2020, that would authorize a personal income or corporation tax expenditure, as defined, and sales and use tax exemptions. The bill would provide that any unauthorized use of any taxpayer information collected is punishable as a misdemeanor. By expanding the scope of a crime, this 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.