Bill Text: CA SB782 | 2013-2014 | Regular Session | Chaptered
Bill Title: Income taxes: voluntary contributions: California Sexual
Spectrum: Partisan Bill (Democrat 2-0)
Status: (Passed) 2014-09-16 - Chaptered by Secretary of State. Chapter 366, Statutes of 2014. [SB782 Detail]
Download: California-2013-SB782-Chaptered.html
BILL NUMBER: SB 782 CHAPTERED
BILL TEXT
CHAPTER 366
FILED WITH SECRETARY OF STATE SEPTEMBER 16, 2014
APPROVED BY GOVERNOR SEPTEMBER 16, 2014
PASSED THE SENATE AUGUST 20, 2014
PASSED THE ASSEMBLY AUGUST 19, 2014
AMENDED IN ASSEMBLY JULY 2, 2014
AMENDED IN SENATE JANUARY 17, 2014
AMENDED IN SENATE JANUARY 6, 2014
AMENDED IN SENATE MAY 7, 2013
INTRODUCED BY Senator DeSaulnier
(Coauthor: Assembly Member Bocanegra)
FEBRUARY 22, 2013
An act to add and repeal Article 13.51 (commencing with Section
18846) of Chapter 3 of Part 10.2 of Division 2 of the Revenue and
Taxation Code, relating to taxation.
LEGISLATIVE COUNSEL'S DIGEST
SB 782, DeSaulnier. Income taxes: voluntary contributions:
California Sexual Violence Victim Services 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.
This bill would additionally allow an individual to designate on
his or her tax return that a specified amount in excess of his or her
tax liability be transferred to the California Sexual Violence
Victim Services Fund, which would be created by this bill. The bill
would prohibit a voluntary contribution designation for the
California Sexual Violence Victim Services Fund from being added on
the tax return until another voluntary contribution designation is
removed or a space is available.
The bill would require moneys in the California Sexual Violence
Victim Services Fund, upon appropriation by the Legislature, to be
allocated to the Franchise Tax Board and the Controller for
reimbursement of costs, as provided, and the balance to the Office of
Emergency Services for the distribution of grants to specified rape
crisis centers.
The bill would provide that these provisions would remain in
effect only until January 1 of the 5th taxable year following the
first appearance of the California Sexual Violence Victim Services
Fund on the tax return, but would further provide for an earlier
repeal if the Franchise Tax Board determines that the amount of
contributions estimated to be received during a calendar year will
not equal or exceed the minimum contribution amount, as defined, for
that calendar year, in which case these provisions would be repealed
on December 1 of that year.
THE PEOPLE OF THE STATE OF CALIFORNIA DO ENACT AS FOLLOWS:
SECTION 1. Article 13.51 (commencing with Section 18846) is added
to Chapter 3 of Part 10.2 of Division 2 of the Revenue and Taxation
Code, to read:
Article 13.51. California Sexual Violence Victim Services Fund
18846. (a) An individual may designate on the tax return that a
contribution in excess of the tax liability, if any, be made to the
California Sexual Violence Victim Services Fund established by
Section 18846.1. 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 a
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 liability, the
return shall be treated as though no designation has been made. If a
designee is not specified, the contribution shall be transferred to
the General Fund after reimbursement of the direct actual costs of
the Franchise Tax Board for the collection and administration of
funds under this article.
(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) The Franchise Tax Board shall revise the form of the return to
include a space labeled "California Sexual Violence Victim Services
Fund" to allow for the designation permitted under subdivision (a).
The form shall also 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 further the services that
California's rape crisis centers provide for victims of rape or
sexual assault.
(f) Notwithstanding any other law, a voluntary contribution
designation for the California Sexual Violence Victim Services Fund
shall not be added on the tax return until another voluntary
contribution designation is removed or space is available.
(g) 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).
18846.1. There is hereby established in the State Treasury the
California Sexual Violence Victim Services Fund to receive
contributions made pursuant to Section 18846. 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 18846 to be
transferred to the California Sexual Violence Victim Services Fund.
The Controller shall transfer from the Personal Income Tax Fund to
the California Sexual Violence Victim Services Fund an amount not in
excess of the sum of the amounts designated by individuals pursuant
to Section 18846 for payment into that fund.
18846.2. All moneys transferred to the California Sexual Violence
Victim Services 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 Office of Emergency Services for the distribution of
grants to rape crisis centers in California that are in active
status, as reflected on the Business Search page of the Secretary of
State's Internet Web site, and that are exempt from federal income
taxation as an organization described in Section 501(c)(3) of the
Internal Revenue Code. The Office of Emergency Services shall award
grants and be responsible for overseeing the grant program.
(1) A rape crisis center shall not use grant moneys awarded
pursuant to this section for its administrative costs.
(2) The Office of Emergency Services shall not use fund moneys for
its administrative costs.
18846.3. (a) Except as otherwise provided in subdivision (b),
this article shall remain in effect only until January 1 of the fifth
taxable year following the first appearance of the California Sexual
Violence Victim Services Fund on the personal income tax return, and
is repealed as of December 1 of that year.
(b) (1) By September 1 of the second calendar year and each
subsequent calendar year that the California Sexual Violence Victim
Services Fund appears on the 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 Office of Emergency
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
contribution 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 the
contributions estimated to be received during a calendar year will
not at least equal the minimum contribution amount for the calendar
year, this article shall be inoperative with respect to taxable years
beginning on or after January 1 of that calendar year and shall be
repealed on December 1 of that 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 second calendar year after the first appearance of
the California Sexual Violence Victim Services Fund on the personal
income tax return or the minimum contribution amount as adjusted
pursuant to subdivision (c).
(c) For each calendar year, beginning with the third calendar year
after the first appearance of the California Sexual Violence Victim
Services Fund on the personal income tax return, 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 subparagraph (A) of 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 for all items 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.
