BILL NUMBER: AB 1071 AMENDED
BILL TEXT
AMENDED IN ASSEMBLY APRIL 5, 2011
INTRODUCED BY Assembly Member Fuentes
FEBRUARY 18, 2011
An act relating to pupil achievement. to
add Section 18511 to the Revenue and Taxation Code, relating to
taxation.
LEGISLATIVE COUNSEL'S DIGEST
AB 1071, as amended, Fuentes. Pupil achievement.
Taxpayer identification numbers: filing of returns
.
The Franchise Tax Board administers personal income and
corporations tax laws and also is responsible for administering other
nontax programs and collecting specified delinquent debt.
This bill would require the Franchise Tax Board to establish a
system to generate, apply for, and issue state taxpayer
identification numbers for persons in this state that may be used by
an individual on returns required to be filed pursuant to the
Personal Income Tax Law. This bill would prohibit the Franchise Tax
Board, and any other state or local agency, from providing federal,
state, and local law enforcement agencies with any identifying
information associated with a state taxpayer identification number,
as provided.
Existing law establishes the California Longitudinal Pupil
Achievement Data System and requires it to be used to accomplish
specified goals, which include, but are not limited to, providing
local educational agencies information that can be used to improve
pupil achievement.
This bill would state the intent of the Legislature to enact
legislation that would reduce the achievement gap between pupils in
California.
Vote: majority. Appropriation: no. Fiscal committee: no
yes . State-mandated local program: no.
THE PEOPLE OF THE STATE OF CALIFORNIA DO ENACT AS FOLLOWS:
SECTION 1. Section 18511 is added to the
Revenue and Taxation Code , to read:
18511. (a) The Franchise Tax Board shall establish a system to
generate, apply for, and issue state taxpayer identification numbers
for persons in this state that may be used by an individual on
returns required to be filed pursuant to Part 10.
(b) The Franchise Tax Board shall revise the returns required to
be filed pursuant to this article, and the accompanying instructions
for filing those returns, to allow a person to report and pay income
tax in accordance with Part 10 using a state taxpayer identification
number in lieu of a social security number or federally generated
taxpayer identification number.
(c) To the extent permitted under state and federal law, the
Franchise Tax Board and any other state or local government agency,
shall not provide federal, state, and local law enforcement agencies
with any identifying information associated with a state taxpayer
identification number unless that information is required to enforce
a liability that arises out of this code or the Family Code.
SECTION 1. It is the intent of the Legislature
to enact legislation that would reduce the achievement gap between
pupils in California.