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State of California Franchise Tax Board

FIDM Law and Legislation


Federal law requiring the data match is located in Sections 666 and 669A of Title 42 of the United States Code and Sections 466 and 469A of the Social Security Act. In response to the federal mandate, California Family Code Section 17453 was enacted assigning Department of Child Support Services (DCSS) responsibility for managing the data match program in California. FTB works in cooperation with DCSS to perform the match.

FIDM law references

California Family Code Section 17453

Social Security Act Section 466

Social Security Act Section 469A

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