Passed by both legislative chambers, Senate Bill 388 requires the State Board of Equalization (BOE) to make public, upon request, any information from a beer manufacturer tax return, including the name and address of the taxpayer that is not a natural person. BOE must amend the beer manufacturer return to include a brief description of how the beer industry has historically used such information and a designated line or checkbox where a taxpayer may elect to prohibit disclosure of such information. This bill applies to returns filed on or after January 1, 2024.