Bill Text: CA AB764 | 2011-2012 | Regular Session | Amended

NOTE: There are more recent revisions of this legislation. Read Latest Draft

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Bill Title: Personal income taxes: voluntary contributions: Child

Spectrum: Bipartisan Bill

Status: (Passed) 2011-10-04 - Chaptered by Secretary of State - Chapter 465, Statutes of 2011. [AB764 Detail]

Download: California-2011-AB764-Amended.html

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BILL NUMBER: AB 764	AMENDED
	BILL TEXT

	AMENDED IN ASSEMBLY  APRIL 12, 2011

INTRODUCED BY   Assembly Member Swanson
    (   Coauthor:   Assembly Member  
Donnelly   ) 

                        FEBRUARY 17, 2011

   An act to add and repeal Article 10 (commencing with Section
18809) of Chapter 3 of Part 10.2 of Division 2 of the Revenue and
Taxation Code, relating to taxation.


	LEGISLATIVE COUNSEL'S DIGEST


   AB 764, as amended, Swanson. Personal income taxes: voluntary
contributions: Victim-Witness Assistance 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 an individual taxpayer to designate on the
tax return, that a specified amount in excess of the tax liability be
transferred to the Victim-Witness Assistance Fund.
   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 community-based
organizations that serve minor victims of human trafficking.
   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provisions are repealed on either January 1 of the 5th taxable year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.
   Vote: majority. Appropriation: no. Fiscal committee: yes.
State-mandated local program: no.


THE PEOPLE OF THE STATE OF CALIFORNIA DO ENACT AS FOLLOWS:

  SECTION 1.  Article 10 (commencing with Section 18809) is added to
Chapter 3 of Part 10.2 of Division 2 of the Revenue and Taxation
Code, to read:

      Article 10.  Victim-Witness Assistance Fund


   18809.  (a) Any individual may designate on the tax return that a
contribution in excess of the tax liability, if any, be made to the
Victim-Witness Assistance Fund established by Section 13835.7 of the
Penal Code.
   (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. In the event that  payment
  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) When another voluntary contribution designation is removed
from the tax return, the Franchise Tax Board shall revise the form of
the return to include a space labeled "Victim-Witness Assistance
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
 100 percent of  the contribution shall be used to
fund community-based organizations that serve minor victims of human
trafficking, in accordance with the selection process provided in
subdivision (b) of Section 13837 of the Penal Code.
   (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). 
   18809.1.  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 18809 to be transferred to the
Victim-Witness Assistance Fund. The Controller shall transfer from
the Personal Income Tax Fund to the Victim-Witness Assistance Fund an
amount not in excess of the sum of the amounts designated by
individuals pursuant to Section 18809 for payment into that fund.

    18809.1.   18809.2.   All money
transferred to the Victim-Witness Assistance Fund, upon appropriation
by the Legislature, shall be allocated as follows:
   (a) 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.
   (b) To community-based organizations that serve minor victims of
human trafficking. The money in the Victim-Witness Assistance Fund
shall be allocated to community-based organizations in accordance
with the selection process provided in subdivision (b) of Section
13837 of the Penal Code.
    18809.2.   18809.3.   (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 Victim-Witness Assistance 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 Victim-Witness Assistance 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 Victim-Witness Assistance 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 Victim-Witness Assistance 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.