Bill Text: CA AB1983 | 2023-2024 | Regular Session | Amended
Bill Title: Income taxes: voluntary contributions: Prevention of Animal Homelessness and Cruelty Voluntary Tax Contribution Fund.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Engrossed) 2024-06-27 - Ordered to third reading. [AB1983 Detail]
Download: California-2023-AB1983-Amended.html
Amended
IN
Senate
May 07, 2024 |
Amended
IN
Assembly
March 11, 2024 |
Introduced by Assembly Member Maienschein |
January 30, 2024 |
LEGISLATIVE COUNSEL'S DIGEST
The
The
Digest Key
Vote: MAJORITY Appropriation: YES Fiscal Committee: YES Local Program: NOBill Text
The people of the State of California do enact as follows:
SECTION 1.
Article 23.5 (commencing with Section 18901.9) is added to Chapter 3 of Part 10.2 of Division 2 of the Revenue and Taxation Code, to read:Article 23.5. Prevention of Animal Homelessness and Cruelty Voluntary Tax Contribution Fund
18901.9.
(a) An individual may designate on the tax return that a contribution in excess of the tax liability, if any, be made to the Prevention of Animal Homelessness and Cruelty Voluntary Tax Contribution Fund established by Section18901.1.18901.9.1.
(a) There is hereby established in the State Treasury the Prevention of Animal Homelessness and Cruelty Voluntary Tax Contribution Fund to receive contributions made pursuant to Section18901.2.18901.9.2.
(a) Notwithstanding Section 13340 of the Government Code, all moneys transferred to the Prevention of Animal Homelessness and Cruelty Voluntary Tax Contribution Fund shall be continuously appropriated and allocated as follows:(B)The remaining funds shall be distributed to, and used by, a city, county, or city and county animal control agency or shelter that is current on its reporting requirements to the State Department of Public Health, Veterinary Public Health Section, for the sole purpose of supporting spay and neuter activities by that entity to prevent and eliminate cat and dog homelessness. A society for the prevention of cruelty to animals affiliate or a humane society affiliate is eligible for these funds if the affiliate is under contract to provide all animal control services for a local public agency.
(b)For purposes of subdivision (a), a society for the prevention of cruelty to animals affiliate or a humane society affiliate shall be a California corporation, duly incorporated in the State of California, in active status, as described on the business search page of the Secretary of State’s internet website, and exempt from federal income taxation as an organization described in Section 501(c)(3) of the Internal Revenue Code.
(c)The Department of Food and Agriculture shall award grants through
the grant process funded by the Pet Lover’s Fund, as described in Section 5168 of the Vehicle Code, and shall be
responsible for overseeing that grant program. A grantee shall not use a grant award for administrative expenses or for any purposes outside of California.
(d)The Department of Food and Agriculture may consult with the State Department of Public Health to develop the grant process and the oversight of the grant program.
(e)
(f)