Bill Text: CA SB761 | 2013-2014 | 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: School

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Passed) 2014-09-16 - Chaptered by Secretary of State. Chapter 365, Statutes of 2014. [SB761 Detail]

Download: California-2013-SB761-Amended.html

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BILL NUMBER: SB 761	AMENDED
	BILL TEXT

	AMENDED IN SENATE  JANUARY 17, 2014
	AMENDED IN SENATE  JANUARY 6, 2014
	AMENDED IN SENATE  MAY 24, 2013

INTRODUCED BY   Senator DeSaulnier

                        FEBRUARY 22, 2013

   An act to amend Section 18897 of the Revenue and Taxation Code,
relating to taxation.


	LEGISLATIVE COUNSEL'S DIGEST


   SB 761, as amended, DeSaulnier. Personal income taxes: voluntary
contributions: School Supplies for Homeless Children Fund.
   The Personal Income Tax Law authorizes an individual to contribute
amounts in excess of his or her tax liability for the support of
specified funds, including the School Supplies for Homeless Children
Fund. Existing law requires the moneys deposited in the School
Supplies for Homeless Children Fund to be allocated, upon
appropriation by the Legislature, to the State Department of
Education for the sole purpose of assisting pupils in California
pursuant to the federal McKinney-Vento Homeless Assistance Act by
providing school supplies and health-related products to homeless
children through competitive grant programs, as provided.
   This bill would instead require the same moneys, upon
appropriation by the Legislature, to be allocated to the State
Department of Education for distribution to a  single
 nonprofit organization, exempt from taxation, for the sole
purpose of assisting pupils in California pursuant to the federal
McKinney-Vento Homeless Assistance Act by providing grants of school
supplies and health-related products to partnering learning education
agencies, as provided.
   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.  Section 18897 of the Revenue and Taxation Code is
amended to read:
   18897.  All moneys transferred to the School Supplies for Homeless
Children Fund, upon appropriation by the Legislature, shall be
allocated as follows:
   (a) To the Franchise Tax Board and the Controller for
reimbursement of all costs incurred by the Franchise Tax Board and
the Controller in connection with their duties under this article.
   (b) To the State Department of Education as follows:
   (1) (A) For distribution to a  single  nonprofit
organization exempt from federal income tax as an organization
described in Section 501(c)(3) of the Internal Revenue Code for the
sole purpose of assisting pupils in California pursuant to the
federal McKinney-Vento Homeless Assistance Act (42 U.S.C. Sec. 11301
et seq.) by providing school supplies and health-related products to
partnering learning education agencies for distribution to homeless
children, as defined by the federal McKinney-Vento Homeless
Assistance Act (42 U.S.C. Sec. 11301 et seq.). The nonprofit
organization shall provide a minimum 100 percent match for all funds
received from the School Supplies for Homeless Children Fund. 
The State Department of Education shall enter into a memorandum of
understanding with the nonprofit organization. 
   (B) The State Department of Education's first designation of a
nonprofit organization shall be valid until January 1, 2017. On that
date, and every three calendar years thereafter, while this section
is operative and in effect, the State Department of Education shall
designate the same or a different nonprofit organization pursuant to
this section. The State Department of Education may revoke the
designation should the nonprofit organization fail to comply with the
provisions of this article. If a designation is revoked, the State
Department of Education shall designate a new nonprofit organization
within three calendar months.
   (C) Funds shall be distributed by the State Department of
Education only after evidence is presented to the State Department of
Education that demonstrates that the learning education agencies or
domestic violence shelters have received the materials.
   (2) For reimbursement of all costs incurred by the State
Department of Education in connection with verifying that the
designated nonprofit organization procured school supplies and
health-related products and provided matching funds.
   (c) (1) Funds distributed to the nonprofit organization pursuant
to this section shall be used only for costs incurred to procure,
assemble, and ship school supplies and health-related products. Funds
made available pursuant to this section shall not be used for
administrative purposes, to reimburse costs associated with
administering grants of school supplies and health-related products
to learning education agencies or domestic violence shelters, or for
any purpose relating to the operation of the nonprofit organization.
   (2) The nonprofit organization may provide school supplies and
health-related products to children living in domestic violence
shelters.