BILL NUMBER: SB 1365	CHAPTERED  09/12/02

	CHAPTER  484
	FILED WITH SECRETARY OF STATE  SEPTEMBER 12, 2002
	APPROVED BY GOVERNOR  SEPTEMBER 11, 2002
	PASSED THE SENATE  AUGUST 29, 2002
	PASSED THE ASSEMBLY  AUGUST 19, 2002
	AMENDED IN ASSEMBLY  AUGUST 13, 2002

INTRODUCED BY   Senators Speier, Costa, Figueroa, Kuehl, and
Torlakson
   (Coauthors: Assembly Members Alquist, Aroner, Bates, Cedillo,
Cohn, Diaz, Goldberg, Harman, Koretz, Lowenthal, Maldonado, Nakano,
Simitian, Steinberg, Strom-Martin, Thomson, Washington, and Wayne)

                        FEBRUARY 6, 2002

   An act to amend Sections 18795 and 18796 of the Revenue and
Taxation Code, relating to taxation.


	LEGISLATIVE COUNSEL'S DIGEST


   SB 1365, Speier.  Personal income taxes:  contributions:
California Breast Cancer Research Fund.
   The Personal Income Tax Law allows taxpayers, until January 1,
2003, to designate on their tax returns that a specified amount in
excess of their tax liability be contributed to the California Breast
Cancer Research Fund.  Existing law requires money in that fund,
upon appropriation by the Legislature, to be allocated to the
University of California for the support of the Breast Cancer
Research Program for the purposes of that program that are related
solely to breast cancer research.
   This bill would extend the operation of those provisions until
January 1, 2008.  The bill would also authorize the University of
California to use up to 5% of the money allocated to it for
administering and promoting the program.


THE PEOPLE OF THE STATE OF CALIFORNIA DO ENACT AS FOLLOWS:


  SECTION 1.  Section 18795 of the Revenue and Taxation Code is
amended to read:
   18795.  All money transferred to the California Breast Cancer
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 University of California for the support of the Breast
Cancer Research Program (Article 1 (commencing with Section 104145)
of Chapter 2 of Part 1 of Division 103 of the Health and Safety Code)
for the purposes stated therein that are related solely to breast
cancer research.  The University of California may use up to 5
percent of the money allocated to it for administering and promoting
the program.
  SEC. 2.  Section 18796 of the Revenue and Taxation Code is amended
to read:
   18796.  (a) This article shall remain in effect only until January
1, 2008, and as of that date is repealed, unless a later enacted
statute, which is enacted before January 1, 2008, deletes that date.

   (b) If, in any calendar year, the Franchise Tax Board estimates by
September 1 that contributions described in this article made on
returns filed in that calendar year will be less than two hundred
fifty thousand dollars ($250,000) for taxable years beginning in
1997, or the adjusted amount specified in subdivision (c) for
subsequent taxable years, as may be applicable, then this article is
repealed with respect to taxable years beginning on and after January
1 of that calendar year.  The Franchise Tax Board shall estimate the
annual contribution amount by September 1 of each year using the
actual amounts known to be contributed and an estimate of the
remaining year's contributions.
   (c) For each calendar year, beginning with calendar year 1998, the
Franchise Tax Board shall adjust, on or before September 1 of that
calendar year, the minimum estimated contribution amount specified in
subdivision (b) as follows:
   (1) The minimum estimated contribution amount for the calendar
year shall be an amount equal to the product of the minimum estimated
contribution amount for the prior September 1 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 that are 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.