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

California Senate Bill 3 (Prior Session Legislation)

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-Amended.html

BILL NUMBER: SBX1 3	AMENDED
	BILL TEXT

	AMENDED IN SENATE  JULY 5, 2011
	AMENDED IN SENATE  JUNE 21, 2011

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  and repeal  Article 20 (commencing with
Section 18895)  to  of  Chapter 3 of Part
10.2 of Division 2 of the Revenue and Taxation Code, relating to
taxation.



	LEGISLATIVE COUNSEL'S DIGEST


   SB 3, as amended, La Malfa. Personal and corporation taxes:
voluntary contribution: Help Our State Fund.
   The Personal Income Tax Law allows individual taxpayers to
contribute amounts in excess of their tax liability for the support
of specified funds.
   This bill would, until January 1, 2016, allow a taxpayer to
designate on a tax return that a specified amount in excess of his or
her tax liability be deposited into the General Fund.
   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.  Article 20 (commencing with Section 18895) is added to
Chapter 3 of Part 10.2 of Division 2 of the Revenue and Taxation
Code, to read:

      Article 20.  Help Our State Fund


   18895.  (a) Any individual may designate on the tax return that a
contribution in excess of the tax liability, if any, shall be
deposited in the General Fund. 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 shall be irrevocable. If 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 if a designation has not 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) For taxable years  beginning  on or after January 1,
2011, the Franchise Tax Board shall revise the form of the tax return
to include a space labeled "Help Our State Fund" to  all
  allow  for the designation permitted under
subdivision (a). The form shall 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
state government's general operations, including education, public
safety, and other important programs.
   (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).
   (g) This article shall remain in effect only until January 1,
2016, and as of that date is repealed.
   (h) 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.
  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.