Pursuant to a budget trailer bill chaptered into law on March 24, 2011, the California Franchise Tax Board ("FTB") has the authority to operate and administer the Financial Institution Records Match ("FIRM") program. Governed by California Revenue and Taxation Code section 19622, FIRM is an automated data match program which will be used by the FTB to identify accounts of delinquent tax debtors held at financial institutions doing business in California. Modeled after the Financial Institution Data Match program, which is mandated by federal law for the collection of delinquent child support debts and also administered by the FTB, FIRM is an enforcement tool that will be used to collect delinquent taxes and non-tax debts of individuals and business entities.