Bill Text: CA AB3051 | 2023-2024 | Regular Session | Amended
Bill Title: Personal income taxes: voluntary contributions: California K–12 Climate Change Education Voluntary Tax Contribution Fund.
Spectrum: Partisan Bill (Democrat 2-0)
Status: (Introduced - Dead) 2024-05-16 - In committee: Held under submission. [AB3051 Detail]
Download: California-2023-AB3051-Amended.html
Amended
IN
Assembly
March 21, 2024 |
Introduced by Assembly Member Muratsuchi |
February 16, 2024 |
LEGISLATIVE COUNSEL'S DIGEST
Existing law requires the Instructional Quality Commission to recommend, and the State Board of Education to adopt, curriculum frameworks, defined as outlines of the components of a given course of study designed to provide state direction to school districts in the provision of instructional programs, as provided.
Existing law authorizes an individual to contribute amounts in excess of their tax liability for the support of specified funds. Existing law also sets forth administrative provisions applicable to voluntary contributions.
This bill would state the intent of the Legislature to enact subsequent legislation that would create a voluntary tax contribution fund with the purpose of establishing the Climate Education and Mitigation-Adaptation Grant Program, a grant program focused on developing climate literacy education for pupils in
transitional kindergarten, kindergarten, and grades 1 to 12, inclusive.
Digest Key
Vote: MAJORITY Appropriation:Bill Text
The people of the State of California do enact as follows:
SECTION 1.
Article 5.3 (commencing with Section 18750) is added to Chapter 3 of Part 10.2 of Division 2 of the Revenue and Taxation Code, to read:Article 5.3. California Climate Literacy Education Voluntary Tax Contribution Fund
18750.
(a) For taxable years beginning on or after January 1, 2024, an individual may designate on the tax return that a contribution in excess of the personal income tax liability, if any, be made to the California Climate Literacy Education Voluntary Tax Contribution Fund established in Section 18751. That designation is to be used as a voluntary contribution on the tax return.18751.
There is hereby established in the State Treasury the California Climate Literacy Education Voluntary Tax Contribution Fund to receive contributions made pursuant to Section 18750. The Franchise Tax Board shall notify the Controller of both the amount of money paid by taxpayers in excess of their tax liability and the amount of refund money that taxpayers have designated pursuant to Section 18750 to be transferred to the California Climate Literacy Education Voluntary Tax Contribution Fund. The Controller shall transfer from the Personal Income Tax Fund to the California Climate Literacy Education Voluntary Tax Contribution Fund an amount not in excess of the sum of the amounts designated by individuals pursuant to Section 18750 for payment into that fund.18752.
(a) Notwithstanding Section 13340 of the Government Code, all money transferred to the California Climate Literacy Education Voluntary Tax Contribution Fund shall be continuously appropriated and allocated as follows:18753.
(a) By September 1 of the second calendar year and each subsequent calendar year that the California Climate Literacy Education Voluntary Tax Contribution Fund appears on the tax return, the Franchise Tax Board shall determine whether the amount of contributions estimated to be received during the calendar year will equal or exceed the minimum contribution amount for the calendar year. 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, and shall provide written notification of those estimates to the San Mateo County Office of Education.SEC. 2.
If the Commission on State Mandates determines that this act contains costs mandated by the state, reimbursement to local agencies and school districts for those costs shall be made pursuant to Part 7 (commencing with Section 17500) of Division 4 of Title 2 of the Government Code.It is the intent of the Legislature to enact subsequent legislation that would create a voluntary tax contribution fund with the purpose of establishing the Climate Education and Mitigation-Adaptation Grant Program, a grant program focused on developing climate literacy education for pupils in transitional kindergarten, kindergarten, and grades 1 to 12, inclusive.