Bill Text: CA AB984 | 2019-2020 | Regular Session | Chaptered

California Assembly Bill 984 (Prior Session Legislation)

Bill Title: Personal income taxes: voluntary contributions: Suicide Prevention Voluntary Tax Contribution Fund.

Spectrum: Slight Partisan Bill (Democrat 5-2)

Status: (Passed) 2019-10-02 - Chaptered by Secretary of State - Chapter 445, Statutes of 2019. [AB984 Detail]

Download: California-2019-AB984-Chaptered.html

Assembly Bill No. 984

CHAPTER 445

An act to add and repeal Article 26 (commencing with Section 18914) of Chapter 3 of Part 10.2 of Division 2 of the Revenue and Taxation Code, relating to taxation, and making an appropriation therefor.

[ Approved by Governor October 02, 2019. Filed with Secretary of State October 02, 2019. ]

LEGISLATIVE COUNSEL'S DIGEST

AB 984, Lackey. Personal income taxes: voluntary contributions: Suicide Prevention Voluntary Tax Contribution Fund.

Existing law authorizes an individual to contribute amounts in excess of their personal income tax liability for the support of specified funds. Existing law sets forth general administrative provisions applicable to voluntary contributions, which, among other things, repeal funds that fail to meet a minimum contribution amount of $250,000 in a given taxable year.

This bill would allow a taxpayer to designate an amount in excess of personal income tax liability to be transferred into the Suicide Prevention Voluntary Contribution Fund, which the bill would create. The bill would require the Franchise Tax Board to revise the tax return to include a space for this fund when another voluntary contribution designation is removed or space becomes available. The bill would require the fund to meet an annual minimum contribution amount of $250,000, as specified. The bill would require moneys transferred to the Suicide Prevention Voluntary Contribution Fund to be continuously appropriated and allocated to the Mental Health Services Oversight and Accountability Commission to award grants and provide disbursements to crisis centers located in the state that are active members of the National Suicide Prevention Lifeline for the purpose of providing suicide prevention services and to reimburse the commission, the Franchise Tax Board, and the Controller for related administrative costs, as provided.

The bill would provide that these provisions shall remain in effect only until January 1 of the 7th calendar year following the first appearance of the fund on the personal income tax return, and would repeal these provisions on December 1 of that year. The bill would provide for an earlier repeal if the Franchise Tax Board determines that the amount of contributions estimated to be received during the 2nd and later calendar years after its first appearance on a return will not at least equal the minimum contribution amount, in which case these provisions would be repealed on December 1 of that year.

By continuously appropriating these funds, the bill would make an appropriation.

Vote: MAJORITY Appropriation: YES Fiscal Committee: YES Local Program: NO

The people of the State of California do enact as follows:

SECTION 1.

Article 26 (commencing with Section 18914) is added to Chapter 3 of Part 10.2 of Division 2 of the Revenue and Taxation Code, to read:

Article 26. Suicide Prevention Voluntary Tax Contribution Fund

18914.

(a) 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 Suicide Prevention Voluntary Tax Contribution Fund established by Section 18915. 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 under subdivision (a) 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 if no designation has been made.

(d) When another voluntary contribution designation is removed from the tax return, or as soon as space is available, the Franchise Tax Board shall revise the form of the return to include a space labeled the “Suicide Prevention 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 support the following:

(1) Programs designed to prevent suicide in rural and desert communities located in the state.

(2) Crisis centers located in the state that are active members of the National Suicide Prevention Lifeline.

(e) 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).

18915.

There is hereby established in the State Treasury the Suicide Prevention Voluntary Tax Contribution Fund to receive contributions made pursuant to Section 18914. 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 18914 to be transferred to the Suicide Prevention Voluntary Tax Contribution Fund. The Controller shall transfer from the Personal Income Tax Fund to the Suicide Prevention Voluntary Tax Contribution Fund an amount not in excess of the sum of the amounts designated by individuals pursuant to Section 18914 for payment into that fund.

18916.

(a) Notwithstanding Section 13340 of the Government Code, all money transferred to the Suicide Prevention Voluntary Tax Contribution Fund shall be continuously appropriated and allocated as follows:

(1) To the Franchise Tax Board, the Controller, and the Mental Health Services Oversight and Accountability Commission for reimbursement of all costs incurred by the Franchise Tax Board, the Controller, and the Mental Health Services Oversight and Accountability Commission in connection with their duties under this article.

(2) To the Mental Health Services Oversight and Accountability Commission for disbursement to crisis centers located in the state that are active members of the National Suicide Prevention Lifeline in the following manner:

(A) Fifty percent of the funds disbursed pursuant to this paragraph shall be awarded through a project-specific grant process to crisis centers to fund programs that are designed to provide suicide prevention services to rural and desert communities. Crisis centers applying for the grants shall submit an application to the Mental Health Services Oversight and Accountability Commission in the manner prescribed by the commission.

(B) Fifty percent of the funds disbursed pursuant to this paragraph shall be disbursed to crisis centers for the sole purpose of providing suicide prevention services. When disbursing funds pursuant to this subparagraph, the Mental Health Services Oversight and Accountability Commission shall, to the extent feasible, consult with Didi Hirsch Mental Health Services. The Mental Health Services Oversight and Accountability Commission shall disburse to each crisis center, from the disbursements required by this subparagraph, an amount proportional to the proportion that the annual number of calls the crisis center answers bears to the annual number of calls answered by all crisis centers located in the state that are active members of the National Suicide Prevention Lifeline.

(b) The Mental Health Services Oversight and Accountability Commission shall report on its internet website information on the process for awarding money, 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 funds.

(c) Money in the Suicide Prevention Voluntary Tax Contribution Fund shall not be used to supplant state General Fund money for any purpose.

18917.

(a) Except as otherwise provided in subdivision (b), this article shall remain in effect only until January 1 of the seventh calendar year following the first appearance of the Suicide Prevention Voluntary Tax Contribution Fund on the personal income tax return, and is repealed as of December 1 of that year.

(b) (1) By September 1 of the second calendar year and each subsequent calendar year that the Suicide Prevention 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.

(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 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.

(3) For purposes of this section, the minimum contribution amount for a calendar year means two hundred fifty thousand dollars ($250,000).