CA AB3289

Exempts bills authorizing new tax expenditures that are gross income exclusions from requiring detailed performance indicators and data collection requirements, if the Legislature determines no available data exists to collect and report.

Maintains existing requirements for other new tax expenditures to include specific goals, purposes, and objectives, plus detailed performance indicators and data collection methods to measure effectiveness.

Applies to bills introduced on or after January 1, 2020 that authorize credits, deductions, exclusions, exemptions, or other tax benefits under state income tax law.

Requires that any collected taxpayer information remain subject to existing privacy protections under Sections 7056.5 and 19542 of the Revenue and Taxation Code.