(

a) On or before March 1, 2022, and annually on or before March thereafter, the Franchise Tax Board shall report to the Legislature on information regarding this part and Title 24 (commencing with

Section 100700) and Title 25 (commencing with

Section 100800) of the Government Code, including all of the following:

(1) The total number of applicable households paying the penalty and the total number of dependents for whom applicable households pay the penalty, by county and by adjusted gross income class.

(2) The total penalty amounts imposed, by county and by adjusted gross income class.

(3) The total statewide penalty amount imposed.

(4) The total number of exemptions applied, and the most common qualifications for exemptions applied.

(5) The number of applicable households who pay the penalty and the number of dependents claimed by applicable households who pay the penalty, by federal poverty level category. The federal poverty level shall be estimated using adjusted gross income and number of individuals in the tax household, using the following categories: (

A) At or between percent and percent of the federal poverty level. (

B) At or between percent and percent of the federal poverty level. (

C) At or between percent and percent of the federal poverty level. (

D) At or above percent of the federal poverty level.

(6) The number and amount of state financial subsidies paid and adjustments made through reconciliation, by county and by federal poverty level category as described in paragraph (5). (

b) The report shall be submitted pursuant to

Section of the Government Code.