Rev. & Tax. Code, § 18543 · Article 1. Individuals and Fiduciaries
Rev. & Tax. Code, § 18543
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
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.
Notes and commentary — not statutory text
History
Added by Stats. 2022, Ch. 170, Sec. 2. (SB 967) Effective January 1, 2023.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=18543.
- Text hash
- sha256 9a61fb47bcfa73f467e0bc1e1f4118535afdd214a7b382e595dc3f50323fd4a4
- Composed by
- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
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Revenue and Taxation Code
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