Bill Text: CA SB116 | 2013-2014 | Regular Session | Chaptered

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Bill Title: Personal income taxes: voluntary contributions:

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Passed) 2013-09-06 - Chaptered by Secretary of State. Chapter 222, Statutes of 2013. [SB116 Detail]

Download: California-2013-SB116-Chaptered.html

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BILL NUMBER: SB 116	CHAPTERED
	BILL TEXT

	CHAPTER  222
	FILED WITH SECRETARY OF STATE  SEPTEMBER 6, 2013
	APPROVED BY GOVERNOR  SEPTEMBER 6, 2013
	PASSED THE SENATE  AUGUST 22, 2013
	PASSED THE ASSEMBLY  AUGUST 19, 2013
	AMENDED IN ASSEMBLY  JUNE 12, 2013
	AMENDED IN SENATE  APRIL 16, 2013

INTRODUCED BY   Senator Liu

                        JANUARY 16, 2013

   An act to amend Section 18855 of the Revenue and Taxation Code,
relating to taxation.


	LEGISLATIVE COUNSEL'S DIGEST


   SB 116, Liu. Personal income taxes: voluntary contributions:
Emergency Food Assistance Program.
   The Personal Income Tax Law allows taxpayers, until January 1,
2014, to designate on their tax returns that a specified amount in
excess of their tax liability be contributed to the Emergency Food
Assistance Program, unless repealed earlier for failure to meet
annual minimum contribution amounts.
   This bill would extend the operation of these provisions until
January 1, 2019.



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

  SECTION 1.  Section 18855 of the Revenue and Taxation Code is
amended to read:
   18855.  (a) Except as otherwise provided in subdivision (b), this
article shall remain in effect only until January 1, 2019, and as of
December 1 of that year is repealed, unless a later enacted statute,
that is enacted before January 1, 2019, deletes or extends that date.

   (b) (1) By September 1, 2006, and by September 1 of each
subsequent calendar year that the Emergency Food for Families Fund
appears on a 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
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) for the 1999 calendar year or the minimum contribution
amount as adjusted pursuant to subdivision (c).
   (c) For each calendar year, beginning with calendar year 2000, the
Franchise Tax Board shall adjust, on or before September 1 of that
calendar year, the contribution amount specified in subdivision (b)
as follows:
   (1) The minimum contribution amount for the calendar year shall be
an amount equal to the product of the minimum contribution amount
for the prior calendar year multiplied by the inflation factor
adjustment as specified in 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 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.