Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 18543 — Individuals and Fiduciaries

Cal. Rev. & Tax. Code § 18543

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Date
2023-01-01
Current through
Nov 2, 2026 (California Legislative Counsel)

For taxable years beginning on or after January 1, 2023, the Franchise Tax Board shall include a checkbox for a taxpayer to indicate on their individual income tax return that they are interested in no-cost or low-cost health care coverage and authorize the Franchise Tax Board to share…

Citator

Cal. Rev. & Tax. Code § 18543 — Individuals and Fiduciaries is in force in the current edition of the Code, and nothing recorded condemns it.

For taxable years beginning on or after January 1, 2023, the Franchise Tax Board shall include a checkbox for a taxpayer to indicate on their individual income tax return that they are interested in no-cost or low-cost health care coverage and authorize the Franchise Tax Board to share information from their tax return with the California Health Benefit Exchange for purposes of providing notification under subdivision (b) of Section 100720 of the Government Code.