BILL NUMBER: SB 180	CHAPTERED  08/04/03

	CHAPTER  189
	FILED WITH SECRETARY OF STATE  AUGUST 4, 2003
	APPROVED BY GOVERNOR  AUGUST 3, 2003
	PASSED THE ASSEMBLY  JULY 24, 2003
	PASSED THE SENATE  MAY 8, 2003
	AMENDED IN SENATE  APRIL 3, 2003

INTRODUCED BY   Senator Burton

                        FEBRUARY 12, 2003

   An act to amend Section 18803 of the Revenue and Taxation Code,
relating to taxation.


	LEGISLATIVE COUNSEL'S DIGEST


   SB 180, Burton.  Personal Income Tax Law:  deductions:  California
Firefighters' Memorial Fund.
   The Personal Income Tax Law allows taxpayers, until January 1,
2006, to contribute amounts in excess of their tax liability for the
support of the California Firefighters' Memorial Fund for the
construction and maintenance of a memorial to California firefighters
on the grounds of the State Capitol.
   This bill would provide that money in the fund shall be allocated
for maintenance and repair of the constructed memorial and for
various other fire-related public benefit purposes, as specified, and
would express findings and declarations in that regard.


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


  SECTION 1.  The Legislature finds and declares all of the
following:
   (a) On April 6, 2002, a decade-long effort was realized as
thousands gathered in Sacramento for the dedication and unveiling of
the California Firefighters' Memorial in Capitol Park--a lasting
tribute honoring 855 California firefighters who made the ultimate
sacrifice in service to their fellow citizens.
   (b) The California Firefighters' Memorial is the only completely
self-sustaining memorial in Capitol Park, as its funding is raised
through a specialty license plate sold only to active and retired
firefighters and private donations from firefighters and supporters.

   (c) The California Fire Foundation, a nonprofit, public benefit
corporation, formed in 1987, was initially established to recognize
the courage of firefighters and the perseverance and sacrifice of
fire victims.  It was later enlisted to help raise money for the
design, construction, and maintenance of the California Firefighters'
Memorial, as well as for future ceremonies honoring our state's
fallen heroes.
   (d) In addition to its successful fundraising efforts since its
formation nearly 20 years ago, the California Fire Foundation has
proven to be an invaluable resource for honoring the memory of fallen
firefighters and assisting surviving loved ones, including its
involvement in California's Day of Remembrance memorial service on
October 9, 2001--a day proclaimed by Governor Davis to honor the
families of the victims, firefighters, and other emergency personnel
who lost their lives during the terrorist attacks that struck our
nation on September 11, 2001.
   (e) Other public benefit goals of the California Fire Foundation
include serving as the resource center to aid the victims and
families devastated by uncontrolled fires and other disasters, such
as organizing a special fund for emergency assistance to fire
victims, educating Californians about fire safety and the toxic
effects of fires by facilitating and reporting on scientific
research, and sponsoring fire related public education programs.
  SEC. 2.  Section 18803 of the Revenue and Taxation Code is amended
to read:
   18803.  (a) All money transferred to the California Firefighters'
Memorial Fund, upon appropriation by the Legislature, shall be
allocated as follows:
   (1) 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.
   (2) To the California Fire Foundation.
   (b) The money transferred to the California Firefighters' Memorial
Fund pursuant to Section 18802, and allocated pursuant to paragraph
(2) of subdivision (a), shall be used for the following purposes:
   (1) Maintenance and repair of the California Firefighters'
Memorial on the grounds of the State Capitol.
   (2) Ceremonies to honor the memory of fallen firefighters and to
assist surviving loved ones, but only from contributions made on tax
returns filed on and after January 1, 2004.
   (3) An information guide detailing survivor benefits to assist the
spouses and children of fallen firefighters, but only from
contributions made on tax returns filed on and after January 1, 2004.