Cal. Revenue and Taxation Code § 41

(a) (1) Notwithstanding any other law, and except as provided in paragraph (2), any bill, introduced on or after January 1, 2020, that would authorize a new tax expenditure under Part 10 (commencing with Section 17001) of Division 2, Part 11 (commencing with Section 23001) of Division 2, or both, or that would authorize an exemption from the taxes imposed by Part 1 (commencing with Section 6001) of Division 2, shall contain all of the following: (A) Specific goals, purposes, and objectives that the tax expenditure will achieve. (B) Detailed performance indicators for the Legislature to use when measuring whether the tax expenditure meets the goals, purposes, and objectives stated in the bill. (C) Data collection requirements to enable the Legislature to determine whether the tax expenditure is meeting, failing to meet, or exceeding those specific goals, purposes, and objectives. The requirements shall include the specific data and baseline measurements to be collected and remitted in each year the tax expenditure is in effect, in order for the Legislature to measure the change in performance indicators, and the specific taxpayers, state agencies, or other entities required to collect and remit data. (2) A bill that would authorize a new tax expenditure that is a gross income exclusion shall be exempt from including the information in subparagraphs (B) and (C) of paragraph (1), if the Legislature determines there is no available data to collect and report. (b) For purposes of this section, “tax expenditure” means a credit, deduction, exclusion, exemption, or any other tax benefit as provided for by the state. (c) Taxpayer information collected pursuant to this section is subject to Sections 7056.5 and 19542.