Bill Text: CA SBX13 | 2011-2012 | Regular Session | Introduced

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

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Bill Title: Personal and corporation taxes: voluntary contribution:

Spectrum: Slight Partisan Bill (Republican 28-10)

Status: (Engrossed - Dead) 2011-09-12 - From Assembly without further action. [SBX13 Detail]

Download: California-2011-SBX13-Introduced.html

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BILL NUMBER: SBX1 3	INTRODUCED
	BILL TEXT


INTRODUCED BY   Senator La Malfa
   (Coauthors: Senators Alquist, Berryhill, Blakeslee, Calderon,
Cannella, Correa, Dutton, Emmerson, Gaines, Harman, Huff, Rubio,
Runner, Strickland, Vargas, Walters, Wright, and Wyland)
   (Coauthors: Assembly Members Achadjian, Bill Berryhill, Chesbro,
Conway, Donnelly, Galgiani, Grove, Halderman, Harkey, Huber, Jones,
Knight, Morrell, Nestande, Nielsen, Olsen, Silva, Smyth, and Wagner)

                        APRIL 12, 2011

   An act to add Section 19003 to the Revenue and Taxation Code,
relating to taxation.


	LEGISLATIVE COUNSEL'S DIGEST


   SB 3, as introduced, La Malfa. Personal and corporation taxes:
voluntary payment of additional taxes.
   The Personal Income Tax Law and the Corporation Tax Law impose
taxes on, or measured by, income.
   This bill would allow taxpayers to voluntarily pay an additional
amount, in excess of the tax due, for the purpose of funding state
government.
   The California Constitution authorizes the Governor to declare a
fiscal emergency and to call the Legislature into special session for
that purpose. Governor Schwarzenegger issued a proclamation
declaring a fiscal emergency, and calling a special session for this
purpose, on December 6, 2010. Governor Brown issued a proclamation on
January 20, 2011, declaring and reaffirming that a fiscal emergency
exists and stating that his proclamation supersedes the earlier
proclamation for purposes of that constitutional provision.
   This bill would state that it addresses the fiscal emergency
declared and reaffirmed by the Governor by proclamation issued on
January 20, 2011, pursuant to the California Constitution.
   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 19003 is added to the Revenue and Taxation
Code, to read:
   19003.  (a) This section shall be known as the "Help Our State:
Voluntary Contribution to the State Budget" Act.
   (b) In addition to the tax imposed under Part 10 (commencing with
Section 17001) and Part 11 (commencing with Section 23001), a
taxpayer may, to fund the operations of state government, pay
additional taxes in excess of the taxes owed for that taxable year,
if any.
   (c) The Franchise Tax Board shall revise its personal income and
corporation income tax forms to include an additional step for
including the payment of additional taxes. This additional step shall
be prepared in the following format:
      Step__ Optional: Help Our State: Voluntary Contribution to the
State Budget

Line a: Enter the amount of tax owed from line __ .... ____
Line b: Add the additional amount of tax that
       you voluntarily want to pay beyond
       what you owe on Line a ................................. ____
Line c: Add lines a and b. This is your new tax owed .. ____

   (d) The Franchise Tax Board shall revise the instructions for its
personal income and corporation income tax forms to include
instructions for the payment of additional taxes. The instructions
shall be prepared in the following format:
      Instructions for Step ___ Help Our State: Voluntary
Contribution to the State Budget

  Line a: This amount represents the amount of tax you owe under
current California law as shown on line ____.
  Line b: If you wish to participate in the Help Our State Program,
this line enables you to easily contribute any amount you choose, to
voluntarily help fund our state's government.
  Line c: This line shows the new total tax you will owe the State of
California.

  SEC. 2.  This act addresses the fiscal emergency declared and
reaffirmed by the Governor by proclamation on January 20, 2011,
pursuant to subdivision (f) of Section 10 of Article IV of the
California Constitution.