2019 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 10.2 - ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS
CHAPTER 7 - Administration of Tax
ARTICLE 2 - Disclosure of Information
Section 19548.8.

(a) (1) The Franchise Tax Board shall disclose to the California Health Benefit Exchange individual income tax return information described in paragraph (2) and other information related to the income tax return in the records of the Franchise Tax Board, through information sharing agreements or data interfaces, for purposes of providing the notification required under Section 100720 of the Government Code.

(2) Individual income tax return information that may be disclosed to the California Health Benefit Exchange pursuant to this section is limited to the following information from the individual income tax return of a taxpayer who fails to report minimum essential coverage, as required by Section 100705 of the Government Code, or fails to reconcile the advanced premium assistance subsidy, as required by Section 100810 of the Government Code:

(A) Taxpayer name or, in the case of taxpayers filing a joint return, the names of both spouses or domestic partners.

(B) Full mailing address listed on the return.

(C) Number and age of household dependents.

(D) Gross income.

(E) Number of months the applicable individual, as defined in Section 61000, and the applicable individual’s applicable spouse and applicable dependents, if any, as defined in Section 61000, were covered by minimum essential coverage.

(F) The amount of the penalty paid or owed by a taxpayer.

(G) Whether the taxpayer or any of the taxpayer’s dependents claimed an exemption from the Minimum Essential Coverage Individual Mandate established pursuant to Title 24 (commencing with Section 100700) of the Government Code and the Individual Shared Responsibility Penalty assessed pursuant to Part 32 (commencing with Section 61000), and which exemption or exemptions were claimed.

(H) Whether the taxpayer reconciled the premium assistance subsidy advanced pursuant to Title 25 (commencing with Section 100800) of the Government Code with the premium assistance subsidy granted.

(b) The Franchise Tax Board may require reimbursement from the California Health Benefit Exchange for costs incurred in providing the information specified in this section.

(Added by Stats. 2019, Ch. 38, Sec. 41. (SB 78) Effective June 27, 2019.)