Bill Text: CA AB1561 | 2013-2014 | Regular Session | Chaptered
Bill Title: Taxpayer contributions: California firefighters' and peace officer memorial funds.
Sponsorship: Moderate Partisan Bill (Democrat 14-3)
Status: (Passed) 2014-07-16 - Chaptered by Secretary of State - Chapter 127, Statutes of 2014. [AB1561 Detail]
Download: California-2013-AB1561-Chaptered.html
BILL NUMBER: AB 1561 CHAPTERED
BILL TEXT
CHAPTER 127
FILED WITH SECRETARY OF STATE JULY 16, 2014
APPROVED BY GOVERNOR JULY 16, 2014
PASSED THE SENATE JULY 3, 2014
PASSED THE ASSEMBLY APRIL 24, 2014
AMENDED IN ASSEMBLY APRIL 2, 2014
INTRODUCED BY Assembly Member Rodriguez
(Coauthors: Assembly Members Allen, Buchanan, Chesbro, Frazier,
Garcia, Gonzalez, Hall, Maienschein, Salas, Skinner, Ting,
Wieckowski, and Wilk)
(Coauthors: Senators Block, Huff, and Vidak)
JANUARY 29, 2014
An act to amend Sections 18804 and 18808 of the Revenue and
Taxation Code, relating to taxation.
LEGISLATIVE COUNSEL'S DIGEST
AB 1561, Rodriguez. Taxpayer contributions: California
firefighters' and peace officer memorial funds.
The Personal Income Tax Law authorizes an individual to contribute
amounts in excess of his or her tax liability for the support of
specified funds, including, among others, the California Firefighters'
Memorial Fund and the California Peace Officer Memorial Foundation
Fund. Existing law provides for the repeal of the contribution
provisions for these funds on January 1, 2016.
This bill would instead repeal those provisions on January 1,
2021.
THE PEOPLE OF THE STATE OF CALIFORNIA DO ENACT AS FOLLOWS:
SECTION 1. The Legislature finds and declares all of the
following:
(a) The California Fire Foundation and the California Peace
Officers Memorial Foundation, Inc. have been at the center of
California's commitment to honor firefighters and law enforcement
officers who have given their lives in the line of duty in service to
the citizens of this great state.
(b) Sponsored by The California Fire Foundation and the California
Peace Officers Memorial Foundation, Inc., respectively, the
California Firefighters Memorial and the California Peace Officers'
Memorial were individually designed and built, and are currently
maintained to forever memorialize the dedication of our state's
fallen heroes.
(c) Both memorials serve as lasting tributes to the men and women
who gave their lives to help protect their fellow Californians.
(d) Each year, hundreds gather in Sacramento as our state joins
together during ceremonies honoring and remembering the firefighting
and law enforcement personnel who made the ultimate sacrifice to keep
California safe.
(e) Both The California Fire Foundation and the California Peace
Officers Memorial Foundation, Inc. are the official statewide
nonprofit, public benefit organizations in receipt of the proceeds
from two state personal income tax checkoff funds.
(f) Voluntary taxpayer contributions, which are generated through
the two personal income tax checkoffs on the personal income tax
form, are earmarked specifically for the California Firefighters
Memorial and the California Peace Officers Memorial.
(g) Both The California Fire Foundation and the California Peace
Officers Memorial Foundation, Inc. are charged with funding ongoing
maintenance and repair of their respective memorials for the
thousands who continue to visit these sacred, solemn grounds, while
each also hosts an annual memorial ceremony to honor our brave
firefighters, law enforcement officers, and the families they leave
behind.
(h) Extending the sunset date of the voluntary contributions to
the California Firefighters' Memorial Fund and the California Peace
Officer Memorial Foundation Fund for state personal income tax
checkoffs is appropriate, and doing so will continue to allow these
foundations to carry out the important goal of ensuring the memorial
sites remain sacred ground for all Californians to remember and
reflect upon the contributions and sacrifices of our state's bravest.
SEC. 2. Section 18804 of the Revenue and Taxation Code is amended
to read:
18804. (a) This article shall remain in effect only until January
1, 2021, and as of that date is repealed, unless a later enacted
statute, which is enacted before January 1, 2021, deletes or extends
that date.
(b) (1) If the repeal date specified in subdivision (a) has been
deleted and if, thereafter, in any calendar year the Franchise Tax
Board estimates by September 1 that contributions described in this
article made on returns filed in that calendar year will be less than
the minimum contribution amount prescribed by paragraph (2), then
this article is inoperative with respect to taxable years beginning
on and after January 1 of that calendar year. The Franchise Tax Board
shall estimate the annual contribution amount by September 1 of each
year using the actual amounts known to be contributed and an
estimate of the remaining year's contributions.
(2) For purposes of this section, "minimum contribution amount"
means two hundred fifty thousand dollars ($250,000) for any calendar
year.
(c) Notwithstanding the repeal of this article, any contribution
amounts designated pursuant to this article prior to its repeal shall
continue to be transferred and disbursed in accordance with this
article as in effect immediately prior to that repeal.
SEC. 3. Section 18808 of the Revenue and Taxation Code is amended
to read:
18808. (a) This article shall remain in effect only until January
1, 2021, and as of that date is repealed, unless a later enacted
statute, which is enacted before January 1, 2021, deletes that date.
(b) If the repeal date specified in subdivision (a) has been
deleted, all of the following apply:
(1) By September 1 of the calendar year beginning after the
effective date of the act deleting the repeal date and by September 1
of each subsequent calendar year that the California Peace Officer
Memorial Foundation Fund appears on a tax return, the Franchise Tax
Board shall do all of the following:
(A) Determine the minimum contribution amount required to be
received during the next calendar year for the fund to appear on the
tax return for the taxable year that includes that next calendar
year.
(B) Provide written notification to the California Peace Officer
Memorial Commission of the amount determined in subparagraph (A).
(C) Determine whether the amount of contributions estimated to be
received during the calendar year will equal or exceed the minimum
contribution amount determined by the Franchise Tax Board for the
calendar year pursuant to subparagraph (A). The Franchise Tax Board
shall estimate the amount of contributions to be received by using
the actual amounts received and an estimate of the contributions that
will be received by the end of that calendar year.
(2) If the Franchise Tax Board determines that the amount of
contributions estimated to be received during a calendar year will
not at least equal the minimum contribution amount for the calendar
year, this article is repealed with respect to taxable years
beginning on or after January 1 of that calendar year.
(3) For purposes of this section, the minimum contribution amount
for a calendar year means two hundred fifty thousand dollars
($250,000) for the first calendar year beginning after the effective
date of the act that deleted the repeal date specified in subdivision
(a), or the minimum contribution amount adjusted pursuant to
subdivision (c).
(c) For each calendar year, beginning with calendar year 2005, the
Franchise Tax Board shall adjust, on or before September 1 of that
calendar year, the minimum contribution amount specified in
subdivision (b) as follows:
(1) The minimum contribution amount for the calendar year shall be
an amount equal to the product of the minimum contribution amount
for the prior calendar year multiplied by the inflation factor
adjustment as specified in paragraph (2) of subdivision (h) of
Section 17041, rounded off to the nearest dollar.
(2) The inflation factor adjustment used for the calendar year
shall be based on the figures for the percentage change in the
California Consumer Price Index received on or before August 1 of the
calendar year pursuant to paragraph (1) of subdivision (h) of
Section 17041.
(d) Notwithstanding the repeal of this article, any contribution
amounts designated pursuant to this article prior to its repeal shall
continue to be transferred and disbursed in accordance with this
article as in effect immediately prior to that repeal.
