CA AB2570

Defines "material" in false claims cases to focus on the potential effect of false records when made, not actual effect when discovered, and specifies damages include consequential damages.

Requires qui tam plaintiff complaints to remain under seal for at least 60 days and prohibits pre-filing demand letters by attorneys representing private persons as violations of the in camera filing requirement.

Extends False Claims Act to Revenue and Taxation Code violations only when damages exceed $200,000 and the defendant's taxable income, gross receipts, or sales exceed $500,000; requires Attorney General or prosecuting authority consultation with tax authorities before filing suit.

Authorizes Attorney General or prosecuting authority (but not qui tam plaintiffs) to obtain confidential tax records for investigation and prosecution, with restrictions on federal tax information disclosure.

Expands whistleblower protections to current or former employees, contractors, and agents by clarifying "lawful acts" include obtaining and transmitting information even if it violates employment contracts or duties owed to employers.