Bill Text: CA AB1983 | 2009-2010 | Regular Session | Chaptered
Bill Title: Personal income taxes: voluntary contributions: Safely
Spectrum: Partisan Bill (Democrat 2-0)
Status: (Passed) 2010-09-30 - Chaptered by Secretary of State - Chapter 587, Statutes of 2010. [AB1983 Detail]
Download: California-2009-AB1983-Chaptered.html
BILL NUMBER: AB 1983 CHAPTERED
BILL TEXT
CHAPTER 587
FILED WITH SECRETARY OF STATE SEPTEMBER 30, 2010
APPROVED BY GOVERNOR SEPTEMBER 30, 2010
PASSED THE SENATE AUGUST 30, 2010
PASSED THE ASSEMBLY MAY 6, 2010
AMENDED IN ASSEMBLY MAY 4, 2010
INTRODUCED BY Assembly Member Torrico
(Coauthor: Assembly Member Skinner)
FEBRUARY 17, 2010
An act to add and repeal Article 18 (commencing with Section
18887) of Chapter 3 of Part 10.2 of Division 2 of the Revenue and
Taxation Code, relating to taxation.
LEGISLATIVE COUNSEL'S DIGEST
AB 1983, Torrico. Personal income taxes: voluntary contributions:
Safely Surrendered Baby Fund.
Existing law relating to the administration of personal income
taxes authorizes individual taxpayers to contribute amounts in excess
of their tax liability for the support of specified funds or
accounts.
This bill would allow individual taxpayers to designate on their
tax returns, that a specified amount in excess of their tax liability
be transferred to the Safely Surrendered Baby Fund, which would be
created by this bill.
This bill would provide that all moneys contributed to the fund,
upon appropriation by the Legislature, be allocated to the Franchise
Tax Board and the Controller for reimbursement of costs, as provided,
and to the State Department of Social Services for programs to
increase public awareness and outreach regarding the Safely
Surrendered Baby Law, as specified.
This bill would provide that these voluntary contribution
provisions are repealed on either January 1 of the 5th taxable year
following the taxable year the fund first appears on the personal
income tax return or on January 1 of an earlier calendar year, if the
Franchise Tax Board estimates that the annual contribution amount
will be less than $250,000, or an adjusted amount, as specified, for
subsequent taxable years.
THE PEOPLE OF THE STATE OF CALIFORNIA DO ENACT AS FOLLOWS:
SECTION 1. Article 18 (commencing with Section 18887) is added to
Chapter 3 of Part 10.2 of Division 2 of the Revenue and Taxation
Code, to read:
Article 18. Safely Surrendered Baby Fund
18887. (a) Any individual may designate on the tax return that a
contribution in excess of the tax liability, if any, be made to the
Safely Surrendered Baby Fund established by Section 18888.
(b) The contributions shall be in full dollar amounts and may be
made individually by each signatory on a joint return.
(c) A designation under subdivision (a) shall be made for any
taxable year on the original return for that taxable year, and once
made shall be irrevocable. If payments and credits reported on the
return, together with any other credits associated with the
individual's account, do not exceed the individual's tax liability,
the return shall be treated as though no designation has been made.
(d) If an individual designates a contribution to more than one
account or fund listed on the tax return, and the amount available is
insufficient to satisfy the total amount designated, the
contribution shall be allocated among the designees on a pro rata
basis.
(e) The Franchise Tax Board shall revise the form of the return to
include a space labeled "Safely Surrendered Baby Fund" to allow for
the designation permitted under subdivision (a). The form shall also
include in the instructions information that the contribution may be
in the amount of one dollar ($1) or more and that the contribution
shall be used to fund outreach about, to expand awareness of, and to
ensure the enforcement of, the Safely Surrendered Baby Law.
(f) Notwithstanding any other law, a voluntary contribution
designation for the Safely Surrendered Baby Fund shall not be added
on the tax return until another voluntary contribution designation is
removed.
(g) A deduction shall be allowed under Article 6 (commencing with
Section 17201) of Chapter 3 of Part 10 for any contribution made
pursuant to subdivision (a).
18888. There is hereby established in the State Treasury the
Safely Surrendered Baby Fund to receive contributions made pursuant
to Section 18887. The Franchise Tax Board shall notify the Controller
of both the amount of money paid by taxpayers in excess of their tax
liability and the amount of refund money that taxpayers have
designated pursuant to Section 18887 to be transferred to the Safely
Surrendered Baby Fund. The Controller shall transfer from the
Personal Income Tax Fund to the Safely Surrendered Baby Fund an
amount not in excess of the sum of the amounts designated by
individuals pursuant to Section 18887 for payment into that fund.
18889. (a) All money transferred to the Safely Surrendered Baby
Fund, upon appropriation by the Legislature, shall be allocated as
follows:
(1) To the Franchise Tax Board and the Controller only for
reimbursement of all costs incurred by the Franchise Tax Board and
the Controller in connection with their duties under this article.
(2) To the State Department of Social Services for programs to
increase public awareness and outreach regarding the Safely
Surrendered Baby Law, including, but not limited to, public service
announcements in English and Spanish, safe-surrender hotlines, a
State Department of Social Services Internet Web site with a
comprehensive list of safe-surrender sites, education, and training
for communities and schools.
(b) The State Department of Social Services is not required to
expend any funds other than those funds allocated to the department
by the Legislature pursuant to this section for the Safely
Surrendered Baby Fund-related activities. The State Department of
Social Services is not required to utilize any resources for Safely
Surrendered Baby Fund-related activities other than those provided
pursuant to this section.
18890. (a) Except as otherwise provided in subdivision (b), this
article shall remain in effect only until January 1 of the fifth
taxable year following the first appearance of the Safely Surrendered
Baby Fund on the personal income tax return, and as of that date is
repealed, unless a later enacted statute, that is enacted before the
applicable date, deletes or extends that date.
(b) (1) By September 1 of the second calendar year and each
subsequent calendar year that the Safely Surrendered Baby Fund
appears on the 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 State Department of Social
Services 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 the
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 second calendar year after the first appearance of
the Safely Surrendered Baby Fund on the personal income tax return
or the adjusted minimum contribution amount adjusted pursuant to
subdivision (c).
(c) For each calendar year, beginning with the third calendar year
after the first appearance of the Safely Surrendered Baby Fund on
the personal income tax return, 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 estimated contribution amount for the calendar
year shall be an amount equal to the product of the minimum estimated
contribution amount for the calendar year multiplied by the
inflation factor adjustment as specified in subparagraph (A) of
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 for all items 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.
