Bill Text: CA AB292 | 2009-2010 | Regular Session | Chaptered
Bill Title: Personal income taxes: contributions: Alzheimer's
Spectrum: Moderate Partisan Bill (Democrat 20-3)
Status: (Passed) 2009-10-11 - Chaptered by Secretary of State - Chapter 232, Statutes of 2009. [AB292 Detail]
Download: California-2009-AB292-Chaptered.html
BILL NUMBER: AB 292 CHAPTERED
BILL TEXT
CHAPTER 232
FILED WITH SECRETARY OF STATE OCTOBER 11, 2009
APPROVED BY GOVERNOR OCTOBER 11, 2009
PASSED THE SENATE AUGUST 20, 2009
PASSED THE ASSEMBLY AUGUST 24, 2009
AMENDED IN SENATE JUNE 22, 2009
AMENDED IN ASSEMBLY APRIL 20, 2009
INTRODUCED BY Assembly Member Yamada
(Principal coauthor: Assembly Member De Leon)
(Principal coauthors: Senators Alquist and Leno)
(Coauthors: Assembly Members Beall, Charles Calderon, Coto,
Harkey, Huber, Huffman, Jeffries, Jones, Ma, V. Manuel Perez,
Portantino, Price, Salas, Swanson, Torres, and Villines)
(Coauthors: Senators DeSaulnier, Wiggins, and Wolk)
FEBRUARY 13, 2009
An act to amend Sections 18761, 18765, and 18766 of the Revenue
and Taxation Code, relating to taxation.
LEGISLATIVE COUNSEL'S DIGEST
AB 292, Yamada. Personal income taxes: contributions: Alzheimer's
disease.
The Personal Income Tax Law allows taxpayers, until January 1,
2010, to contribute amounts in excess of their tax liability for the
support of the California Alzheimer's Disease and Related Disorders
Research Fund.
This bill would extend the operation of those contribution
provisions to January 1, 2015.
THE PEOPLE OF THE STATE OF CALIFORNIA DO ENACT AS FOLLOWS:
SECTION 1. Section 18761 of the Revenue and Taxation Code is
amended to read:
18761. The Legislature finds and declares all of the following:
(a) Alzheimer's disease and related dementia disorders are
devastating health conditions that cause a loss of intellectual
functioning so severe that they interfere with an individual's daily
functioning and eventually result in death. These conditions cause
serious financial, social, and emotional hardships on those affected
and on their family caregivers.
(b) Between 2008 and 2030 the number of Californians living with
Alzheimer's disease will double in both the general population and
among the African American population. In this same period, there is
expected to be a tripling of that disease among California's Latino
and Asian Pacific Islander populations.
(c) Among California's baby boomers 55 years of age and older,
their lifetime risk for developing Alzheimer's disease is one in
eight.
(d) Alzheimer's disease is now the sixth leading cause of death in
California.
(e) Families provide almost three-quarters of the value of care
for individuals living with Alzheimer's disease in the community and
in facilities, amounting to approximately $72.7 billion out of an
estimated total cost of $104 billion. These family caregivers are
more likely to experience financial hardship, health difficulties,
and a negative impact on their ability to work outside the home.
(f) The cost to the Medi-Cal program for an individual with
Alzheimer's disease or a related dementia is two and one-half times
greater than the cost for an individual without a diagnosis of
dementia.
(g) While scientists have made great strides in understanding
Alzheimer's disease and other causes of dementia, there is no known
prevention or cure at this time.
(h) It is the intent of the Legislature, in enacting this article,
to establish a systematic program for the conduct of research
regarding the cause, prevention, diagnosis, cure, and treatment of
Alzheimer's disease and related disorders. The outcome of this
research may have direct effects and consequences on the development
of a comprehensive system that will provide diagnoses and treatment
to victims of those health problems. This program shall award grants
to eligible physicians, hospitals, laboratories, educational
institutions, and other organizations and persons for the purpose of
enabling those organizations and persons to conduct research.
SEC. 2. Section 18765 of the Revenue and Taxation Code is amended
to read:
18765. All money transferred to the California Alzheimer's
Disease and Related Disorders Research 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 appropriate state department as established by the
Secretary of California Health and Human Services in consultation
with the California Department of Aging, and any others which the
secretary deems appropriate. These funds shall be expended for the
purpose of conducting research relating to the care, treatment, and
the cure of Alzheimer's disease through contracts or grants developed
and awarded as determined by the Secretary of California Health and
Human Services, in consultation with the California Department of
Aging and any others which the secretary deems appropriate.
SEC. 3. Section 18766 of the Revenue and Taxation Code is amended
to read:
18766. (a) This article shall remain in effect only until January
1, 2015, and as of that date is repealed, unless a later enacted
statute, which is enacted before January 1, 2015, deletes that date.
(b) (1) By September 1, 2006, and by September 1 of each
subsequent calendar year that the California Alzheimer's Disease and
Related Disorders Research 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 Secretary of California
Health and Human 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
contributions 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 is repealed with respect to taxable years
beginning on or after January 1 of that calendar 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 2000 calendar year or the minimum contribution
amount adjusted pursuant to subdivision (c).
(c) For each calendar year, beginning with calendar year 2001, the
Franchise Tax Board shall adjust, on or before September 1 of that
calendar year, the minimum 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.
