Apprenticeships: income tax returns.

Existing law creates the California Apprenticeship Council, appointed by the Governor, in the Division of Apprenticeship Standards and requires the council to issue rules and regulations that, among other things, establish standards for minimum wages, maximum hours, and working conditions for apprentice agreements in the building and construction trades and for firefighter occupations, as prescribed. The Personal Income Tax Law imposes a tax on the entire taxable income of a resident taxpayer and on taxable income of nonresidents derived from sources within the state. Existing law requires every taxpayer subject to tax under that law to file a return with the Franchise Tax Board, stating specifically the items of gross income from all sources and the deductions and credits allowable, as provided. Existing law makes the unauthorized disclosure of taxpayer information a misdemeanor. This bill would require the Franchise Tax Board to include a checkbox on individual income tax returns for taxable years beginning on or after January 1, 2025, for taxpayers to authorize the Franchise Tax Board to share their full name and mailing address with the Division of Apprenticeship Standards, pursuant to an information sharing agreement or data interface, for the purpose of receiving individual outreach information regarding apprenticeship programs in the state. The bill would require the division, upon appropriation by the Legislature, to annually conduct outreach and enrollment efforts to individuals whose information is shared pursuant to the provisions of this bill. The bill would provide that the unauthorized disclosure of taxpayer information by the division is a misdemeanor. 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.