Franchise Tax Board: returns: organ donor elections and data sharing.

Existing law requires an individual taxable under the Personal Income Tax Law to make a return to the Franchise Tax Board stating specifically the items of the individual's gross income from all sources and the deductions and credits allowable, as prescribed. This bill would require the Franchise Tax Board to include a checkbox on resident income returns for purposes of allowing individuals to provide written consent for Donate Life California to enroll the individual in a specified organ and tissue donor registry and for the Franchise Tax Board to share the individual's information, as described. The bill would require the Franchise Tax Board to enter into a memorandum of understanding with the Donate Life California Organ and Tissue Donor Registry for purposes of mutually agreeing on the language to be used on the returns. Existing law makes it a misdemeanor for the Franchise Tax Board or any member thereof, or any of specified individuals who in the course of their employment or duty has or had access to returns, reports, or documents required to be filed under specified law, to disclose or make known in any manner information as to the amount of income or any particulars set forth or disclosed in those returns, reports, or documents. Commencing January 1, 2026, this bill would require the Franchise Tax Board to annually send, notwithstanding the above-described prohibition, specified information to Donate Life California with respect to an individual who provides written consent to enroll in the registry and share their information with Donate Life California. The bill would require Donate Life California to only use that information to administer the registry and to add individuals consenting to enrollment within 30 days of receiving their information from the Franchise Tax Board. The bill would require the Franchise Tax Board and Donate Life California to enter into a data sharing agreement, as specified, by January 1, 2025.