Bill Text: CA AB3051 | 2023-2024 | Regular Session | Amended
NOTE: There are more recent revisions of this legislation. Read Latest Draft
Bill Title: Personal income taxes: voluntary contributions: California K–12 Climate Change Education Voluntary Tax Contribution Fund.
Spectrum: Partisan Bill (Democrat 2-0)
Status: (Introduced) 2024-05-16 - In committee: Held under submission. [AB3051 Detail]
Download: California-2023-AB3051-Amended.html
An act relating to taxation. An act to add and repeal Article 5.3 (commencing with Section 18750) of Chapter 3 of Part 10.2 of Division 2 of the Revenue and Taxation Code, relating to taxation, and making an appropriation therefor.
NOYES
Fiscal Committee:
NOYES
Local Program:
NOYES
SECTION 1.
Bill Title: Personal income taxes: voluntary contributions: California K–12 Climate Change Education Voluntary Tax Contribution Fund.
Spectrum: Partisan Bill (Democrat 2-0)
Status: (Introduced) 2024-05-16 - In committee: Held under submission. [AB3051 Detail]
Download: California-2023-AB3051-Amended.html
|
Amended
IN
Assembly
March 21, 2024 |
CALIFORNIA LEGISLATURE—
2023–2024 REGULAR SESSION
Assembly Bill
No. 3051
| Introduced by Assembly Member Muratsuchi |
February 16, 2024 |
LEGISLATIVE COUNSEL'S DIGEST
AB 3051, as amended, Muratsuchi.
Income taxes: voluntary contributions: Climate Education and Mitigation-Adaptation Grant Program. Personal income taxes: voluntary contributions: California Climate Literacy Education Voluntary Tax Contribution Fund.
Existing law authorizes an individual to contribute amounts in excess of personal income tax liability for the support of specified funds, and sets forth administrative provisions applicable to voluntary contributions.
This bill, for taxable years beginning on or after January 1, 2024, would allow an individual to designate on their tax return that a specified amount in excess of the taxpayer’s personal income tax liability be transferred to the California Climate Literacy Education Voluntary Tax Contribution Fund. The bill would continuously appropriate the fund to the Franchise Tax Board and the Controller for administrative costs, and to the San Mateo County Office of Education for grants awarded to environmental education programs administered by local education agencies and county offices of education that promote environmental
education and environmental literacy by providing teachers throughout the state with access to high-quality professional learning opportunities and education resources. To the extent the bill would impose additional duties on a county office of education, the bill would impose a state-mandated local program. The bill would repeal these provisions on December 1 of the year that the minimum contribution amount of $250,000 is not met, as specified. By continuously appropriating these funds, the bill would make an appropriation.
The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement.
This bill would provide that, if the Commission on State Mandates determines that the bill contains costs mandated by the state, reimbursement for those costs shall be made pursuant to the statutory provisions noted above.
Existing law requires the Instructional Quality Commission to recommend, and the State Board of Education to adopt, curriculum frameworks, defined as outlines of the components of a given course of study designed to provide state direction to school districts in the provision of instructional programs, as provided.
Existing law authorizes an individual to contribute amounts in excess of their tax liability for the support of specified funds. Existing law also sets forth administrative provisions applicable to voluntary contributions.
This bill would state the intent of the Legislature to enact subsequent legislation that would create a voluntary tax contribution fund with the purpose of establishing the Climate Education and Mitigation-Adaptation Grant Program, a grant program focused on developing climate literacy education for pupils in
transitional kindergarten, kindergarten, and grades 1 to 12, inclusive.
Digest Key
Vote: MAJORITY Appropriation:Bill Text
The people of the State of California do enact as follows:
SECTION 1.
Article 5.3 (commencing with Section 18750) is added to Chapter 3 of Part 10.2 of Division 2 of the Revenue and Taxation Code, to read:Article 5.3. California Climate Literacy Education Voluntary Tax Contribution Fund
18750.
(a) For taxable years beginning on or after January 1, 2024, an individual may designate on the tax return that a contribution in excess of the personal income tax liability, if any, be made to the California Climate Literacy Education Voluntary Tax Contribution Fund established in Section 18751. That designation is to be used as a voluntary contribution on the tax return.(b) The contributions shall be in full dollar amounts and may be made individually by each signatory on a joint return.
(c) A designation shall be made for any taxable year on the original return for that taxable year and once made is irrevocable. If payments and credits reported on the return, together with any other credits
associated with the taxpayer’s account, do not exceed the taxpayer’s liability, the return shall be treated as though no designation has been made.
(d) The Franchise Tax Board shall revise the form of the return to include a space labeled the “California Climate Literacy Education Voluntary Tax Contribution Fund” to allow for the designation permitted. 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 further the services that Climate Literacy Education programs provide for environmental education programs in school districts.
(e) Notwithstanding any other law, a voluntary contribution designation for the California Climate Literacy Education Voluntary Tax Contribution Fund shall not be added on the tax return until another voluntary contribution designation
is removed or space is available.
(f) 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).
18751.
There is hereby established in the State Treasury the California Climate Literacy Education Voluntary Tax Contribution Fund to receive contributions made pursuant to Section 18750. 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 18750 to be transferred to the California Climate Literacy Education Voluntary Tax Contribution Fund. The Controller shall transfer from the Personal Income Tax Fund to the California Climate Literacy Education Voluntary Tax Contribution Fund an amount not in excess of the sum of the amounts designated by individuals pursuant to Section 18750 for payment into that fund.18752.
(a) Notwithstanding Section 13340 of the Government Code, all money transferred to the California Climate Literacy Education Voluntary Tax Contribution Fund shall be continuously appropriated and allocated as follows:(1) To the Franchise Tax Board and the Controller for reimbursement of all costs incurred by the Franchise Tax Board or the Controller in connection with their duties under this article.
(2) (A) To the San Mateo County Office of Education to award grants to environmental education programs administered by local education agencies and county offices of education that promote environmental education and environmental literacy by providing teachers throughout the
state with access to high-quality professional learning opportunities and education resources.
(B) The San Mateo County Office of Education shall award the grant moneys and be responsible for overseeing the grant program specified in subparagraph (A).
(C) An environmental education program shall not use grant moneys awarded pursuant to this section for its administrative costs.
(D) The San Mateo County Office of Education shall not use moneys in the fund for its administrative costs.
(b) On or before January 1, 2026, and annually thereafter, the San Mateo County Office of Education shall report on its internet website the process for awarding grants, the amount of money spent on administration, and an itemization of how program funds were awarded,
including, but not limited to, the recipients of grants made with moneys from the fund.
18753.
(a) By September 1 of the second calendar year and each subsequent calendar year that the California Climate Literacy Education Voluntary Tax Contribution Fund appears on the tax return, the Franchise Tax Board shall determine whether the amount of contributions estimated to be received during the calendar year will equal or exceed the minimum contribution amount for the calendar year. 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, and shall provide written notification of those estimates to the San Mateo County Office of Education.(b) 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 shall be inoperative with respect to taxable years beginning on or after January 1 of that calendar year, and shall be repealed on December 1 of that year.
(c) For purposes of this section, the minimum contribution amount for a calendar year means two hundred fifty thousand dollars ($250,000).
SEC. 2.
If the Commission on State Mandates determines that this act contains costs mandated by the state, reimbursement to local agencies and school districts for those costs shall be made pursuant to Part 7 (commencing with Section 17500) of Division 4 of Title 2 of the Government Code.It is the intent of the Legislature to enact subsequent legislation that would create a voluntary tax contribution fund with the purpose of establishing the Climate Education and Mitigation-Adaptation Grant Program, a grant program focused on developing climate literacy education for pupils in transitional kindergarten, kindergarten, and grades 1 to 12, inclusive.
