Cal. Rev. & Tax. Code § 19582.5

(a) Notwithstanding any other law, a taxpayer filing as either a single taxpayer or as a head of household whose total income for the taxable year is one hundred thousand dollars ($100,000) or less, and taxpayers filing a joint return or a taxpayer filing as a qualifying widow or widower whose total income is two hundred thousand dollars ($200,000) or less, shall have the option to use Form 540 2EZ, or its successor form, as prepared by the Franchise Tax Board, to reflect the provisions of this section.
(b) For purposes of this section, “total income” means taxable wages, dividends, interest, and pension income.
(c) The Legislative Analyst, in consultation with the Franchise Tax Board, shall conduct a study on the impact of the revised Form 540 2EZ and shall report to the Legislature, no later than January 1, 2008, on the following:
1. (1) The number of filers using the revised Form 540 2EZ.
2. (2) The effectiveness of the revised Form 540 2EZ in the simplification of tax preparation for the taxpayers eligible to use that form.
3. (3) The impact the revised Form 540 2EZ has on the Franchise Tax Board’s administration of the Personal Income Tax Law (Part 10 (commencing with Section 17001)).