BILL NUMBER: AB 2783 CHAPTERED 09/16/02 CHAPTER 594 FILED WITH SECRETARY OF STATE SEPTEMBER 16, 2002 APPROVED BY GOVERNOR SEPTEMBER 15, 2002 PASSED THE ASSEMBLY AUGUST 27, 2002 PASSED THE SENATE AUGUST 22, 2002 AMENDED IN SENATE AUGUST 19, 2002 AMENDED IN SENATE AUGUST 5, 2002 AMENDED IN SENATE JUNE 17, 2002 AMENDED IN ASSEMBLY APRIL 16, 2002 INTRODUCED BY Assembly Member Strom-Martin FEBRUARY 25, 2002 An act to amend Sections 7380 and 7381 of, to add Section 7382 to, and to repeal Article 6 (commencing with Section 7380) of Chapter 2 of Division 6 of, the Fish and Game Code, and to add Article 5 (commencing with Section 18741) to Chapter 3 of Part 10.2 of the Revenue and Taxation Code, relating to fish and game. LEGISLATIVE COUNSEL'S DIGEST AB 2783, Strom-Martin. Fish and game: endangered species: income tax contributions: steelhead trout reports. (1) Existing law requires any person taking steelhead trout in inland waters to have in his or her possession a steelhead trout catch report-restoration card issued by the Department of Fish and Game. Existing law requires cardholders to record certain information on the card relative to fishing whenever the cardholder finishes fishing for the day, moves to another river or stream, or retains steelhead trout. Existing law requires the commission to adopt regulations requiring a voluntary return of the cards to the department. This bill would require that information to be recorded immediately upon finishing fishing, moving to another river or stream, or retaining steelhead trout. The bill would require the cardholder to return the card to the department on a schedule or date established by the department. The bill would require the regulations adopted by the department to make return of the cards to the department mandatory. Because a violation of these requirements would be a misdemeanor under existing law, the bill would establish a state-mandated local program by creating new crimes. The bill would make these provisions inoperative on July 1, 2007, and would repeal them as of January 1, 2008. (2) Existing law restricts the use of the revenue from the fees for the cards, until July 1, 2002, to monitoring, restoring, and enhancing steelhead trout resources, and to administering the catch report-restoration card program. This bill would extend the restriction on the use of the revenues for those purposes until July 1, 2007. (3) Existing law relating to the administration of income tax laws allowed individual taxpayers, until January 1, 2002, to contribute amounts in excess of their tax liability to the Endangered and Rare Fish, Wildlife, and Plant Species Conservation and Enhancement Account in the Fish and Game Preservation Fund. All moneys contributed to the fund pursuant to these provisions were continuously appropriated to the Department of Fish and Game for specified purposes, and were subject to review by the budget committees of the Legislature. This bill would reinstate those endangered and rare fish, wildlife, and plant species contribution provisions, and would extend their operation until January 1, 2008. This bill would also require that all moneys contributed to the account pursuant to these provisions, upon appropriation by the Legislature, be allocated to the Franchise Tax Board and the Controller for the costs of collection and administration of the funds, and to the Department of Fish and Game for specified purposes. (4) The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement. This bill would provide that no reimbursement is required by this act for a specified reason. THE PEOPLE OF THE STATE OF CALIFORNIA DO ENACT AS FOLLOWS: SECTION 1. Section 7380 of the Fish and Game Code is amended to read: 7380. (a) In addition to a valid California sportfishing license issued pursuant to Section 7149 or 7149.05 and any applicable sport license stamp issued pursuant to this code, after January 1, 1993, a person taking steelhead trout in inland waters shall have in his or her possession a nontransferable steelhead trout catch report-restoration card issued by the department. The cardholder shall record certain fishing information on the card as designated by the department. The information shall immediately be recorded whenever the cardholder finishes fishing for the day, moves to another river or stream, or retains steelhead trout. The cardholder shall return the card to the department on a schedule or date established by the department. (b) The cost of the card shall be three dollars ($3), as adjusted pursuant to Section 713. The funds received by the department from the sale of the card shall be deposited in the Fish and Game Preservation Fund and shall be available for expenditure upon appropriation by the Legislature. The department shall maintain the internal accountability necessary to ensure that all restrictions and requirements pertaining to the expenditure of these funds are met. (c) The commission shall adopt regulations necessary to implement this section. These regulations shall include, but not be limited to, procedures necessary to obtain appropriate steelhead trout resources management information, a requirement that the card contain a statement explaining potential uses of the funds received as authorized by Section 7381, and a requirement that the cards be returned to the department. SEC. 2. Section 7381 of the Fish and Game Code is amended to read: 7381. (a) Revenue received pursuant to Section 7380 may only be expended, upon appropriation by the Legislature, to monitor, restore, or enhance steelhead trout resources consistent with Sections 6901 and 6902, and to administer the catch report-restoration card program. The department shall submit all proposed expenditures, including proposed expenditures for administrative purposes, to the Advisory Committee on Salmon and Steelhead Trout for review and comment prior to submitting a request for inclusion of the appropriation in the annual Budget Bill. The committee may recommend revisions in any proposed expenditure to the Legislature and the commission. (b) The department shall report to the Legislature on or before July 1, 2007, regarding the implementation of the catch report-restoration card program, the projects undertaken using revenues derived pursuant to that program, the benefits derived, and its recommendation regarding whether the catch report-restoration card requirement should be continued. SEC. 3. Section 7382 is added to the Fish and Game Code, to read: 7382. This article shall become inoperative on July 1, 2007, and, as of January 1, 2008, is repealed, unless a later enacted statute that is enacted before January 1, 2008, deletes or extends the dates on which it becomes inoperative and is repealed. SEC. 4. Article 5 (commencing with Section 18741) is added to Chapter 3 of Part 10.2 of the Revenue and Taxation Code, to read: Article 5. Fish and Game Preservation Fund 18741. (a) Any individual may designate on the tax return that a contribution in excess of the tax liability, if any, be made to the Endangered and Rare Fish, Wildlife, and Plant Species Conservation and Enhancement Account established in the Fish and Game Preservation Fund pursuant to Section 1770 of the Fish and Game Code. (b) The contribution 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 initial return for that taxable year, and once made shall be irrevocable. (d) If an individual designates a contribution to more than one account, 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 "Rare and Endangered Species Preservation Program" to allow for the designation permitted under subdivision (a). (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). 18742. (a) The Franchise Tax Board shall notify the Controller of both the amount of moneys paid by taxpayers in excess of their tax liability and the amount of refund moneys that taxpayers have designated pursuant to Section 18741 to be transferred to the Endangered and Rare Fish, Wildlife, and Plant Species Conservation and Enhancement Account. The Controller shall transfer from the Personal Income Tax Fund to that account, an amount not in excess of the sum of the amounts reported to the Controller by the Franchise Tax Board that have been designated by individuals pursuant to Section 18741 for payment into that account. (b) All moneys transferred to the account, upon appropriation by the Legislature, shall be allocated as follows: (1) To the Franchise Tax Board and the Controller for the reimbursement of all actual and direct costs incurred by the Franchise Tax Board and the Controller in connection with the collection and administration of funds under this article. (2) To the Department of Fish and Game for the purposes specified in Section 1771 of the Fish and Game Code. 18743. It is the intent of the Legislature that this article create an additional funding source for programs for endangered and rare animals and native plant species and shall be used to supplement, not supplant, other funding sources for these programs. 18744. (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 or extends 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 2002, 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 2003, 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 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. SEC. 5. No reimbursement is required by this act pursuant to Section 6 of Article XIII B of the California Constitution because the only costs that may be incurred by a local agency or school district will be incurred because this act creates a new crime or infraction, eliminates a crime or infraction, or changes the penalty for a crime or infraction, within the meaning of Section 17556 of the Government Code, or changes the definition of a crime within the meaning of Section 6 of Article XIII B of the California Constitution.