BILL NUMBER: SB 43	CHAPTERED  09/05/03

	CHAPTER  317
	FILED WITH SECRETARY OF STATE  SEPTEMBER 5, 2003
	APPROVED BY GOVERNOR  SEPTEMBER 4, 2003
	PASSED THE SENATE  AUGUST 27, 2003
	PASSED THE ASSEMBLY  AUGUST 21, 2003
	AMENDED IN ASSEMBLY  MAY 27, 2003
	AMENDED IN SENATE  MARCH 20, 2003

INTRODUCED BY   Senator Cedillo
   (Coauthors:  Senators Denham, Ducheny, Kuehl, McPherson, Romero,
Soto, Torlakson, and Vasconcellos)
   (Coauthors:  Assembly Members Bermudez, Chan, Chavez, Diaz,
Frommer, Hancock, Jerome Horton, Koretz, Laird, Maze, Montanez,
Mullin, Nunez, Reyes, and Yee)

                        JANUARY 7, 2003

   An act to amend Section 18855 of the Revenue and Taxation Code,
relating to taxation.


	LEGISLATIVE COUNSEL'S DIGEST


   SB 43, Cedillo.  Taxpayer contributions:  Emergency Food
Assistance Program Fund.
   Provisions relating to the administration of personal income taxes
allow individual taxpayers to contribute amounts in excess of their
tax liability for the support of specified funds or accounts.
   Under existing law, taxpayers are allowed, for taxable years
beginning on or after January 1, 1999, and before January 1, 2004, to
designate on their tax returns that a specified amount in excess of
their tax liability be transferred to the Emergency Food Assistance
Program Fund.  The fund is subject to appropriation by the
Legislature, as specified.
   This bill would extend the operation of these provisions until
January 1, 2009.


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


  SECTION 1.  Section 18855 of the Revenue and Taxation Code is
amended to read:
   18855.  (a) This article shall remain in effect only until January
1, 2009, and as of that date is repealed, unless a later enacted
statute, that is enacted before January 1, 2009, 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
1999, 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repealed with respect to taxable years beginning on or after January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 2000, 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.