California · Revenue and Taxation Code - RTC
RTC §18544: (a) For each taxable year beginning on or after January 1, 2025, the Franchise Tax Board shall include checkboxes on resident income tax returns to allow individuals, including spouses filing a joint
Read the full statutory text
(a) For each taxable year beginning on or after January 1, 2025, the Franchise Tax Board shall include checkboxes on resident income tax returns to allow individuals, including spouses filing a joint return, heads of households, or surviving spouses, to provide written consent for Donate Life California to enroll the individual in the Donate Life California Organ and Tissue Donor Registry and for the Franchise Tax Board to share the individual’s information, as described in Section 19572.5, with Donate Life California for purposes of administering that registry. The individual’s written consent to have their information shared with Donate Life California shall be valid for one year from the date the return is signed. (b) The Franchise Tax Board shall enter into a memorandum of understanding with the Donate Life California Organ and Tissue Donor Registry for purposes of mutually agreeing on the language to be used on the returns pursuant to subdivision (a). (c) For purposes of this section, “Donate Life California Organ and Tissue Donor Registry” means the registry established pursuant to Section 7150.90 of the Health and Safety Code.
Verify at the official source: California legislative text
Facing this? Know exactly what happens next.
MOFRD turns this code section into your situation: the deadlines that apply to you, the forms your county uses, and the resolution paths people in your position actually take. Free for 3 days — no card required.
This page is legal information, not legal advice. Code text is sourced from official publications and may lag amendments — always confirm at the official source linked above. Plain-English summaries and relationship data are AI-derived and reviewed on an ongoing basis; verify with a licensed attorney before acting.