CA AB1538

Authorizes the Franchise Tax Board to disclose anonymized, deidentified data from state tax returns to bona fide research bodies conducting poverty-related research.

Restricts disclosed information to use only for conducting research studies relating to poverty, measuring poverty effects, and efforts to ameliorate poverty.

Prohibits use of disclosed information to identify any taxpayer and bars disclosure of federal tax information.

Makes unauthorized disclosure or use of information by a research body or its employees and officers a misdemeanor.

Allows the Franchise Tax Board to require reimbursement for reasonable costs incurred in providing the disclosed information.