Details of Public Law 116-260, section 283 , Disclosures to Identify Tax Receivables Not Eligible for Collection Pursuant to Qualified Tax Collection Contracts

The provision amends section 1106 of the Social Security Act, and IRC section 6103(k) to:

1. Direct the Commissioner of Social Security to enter into an agreement with the Secretary of the Treasury to indicate as to whether an individual receives disability insurance benefits or supplemental security income benefits, with appropriate safeguards to assure that such information is used solely for the Treasury’s determination of the exclusion of such individuals from its private debt collection program;

2. Require the Secretary to pay the Commissioner’s full costs (including systems and administrative costs) of providing the information in 1; and

3. Allow the Secretary to disclose the taxpayer identity and date of birth to Social Security Administration (SSA) officers, employees, and contractors so that SSA can provide the information in 1.

California does not currently conform to IRC section 6103. However, with respect to federal tax information, the FTB is subject to the confidentiality and disclosure rules of IRC section 6103.

California law contains confidentiality and disclosure rules specifically applicable to state tax information.