BILL ANALYSIS
SB 1101
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Date of Hearing: June 9, 2008
ASSEMBLY COMMITTEE ON REVENUE AND TAXATION
Charles M. Calderon, Chair
SB 1101 (Cedillo) - As Amended: April 15, 2008
Majority vote. Fiscal committee.
SENATE VOTE : 30-3
SUBJECT : Personal income taxes: contributions: Emergency Food
for Families Fund
SUMMARY : Extends the sunset date for the Emergency Food
Assistance Program Fund and changes the designation's name on
the personal income tax (PIT) return to the Emergency Food for
Families Fund. Specifically, this bill :
1)Extends the sunset date for the existing Emergency Food
Assistance Program Fund from January 1, 2009, to January 1,
2014.
2)Changes the designation's name on the PIT return to the
Emergency Food for Families Fund.
EXISTING LAW :
1)Allows taxpayers to designate on their PIT returns a
contribution to any of 11 voluntary contribution funds (VCFs),
including the Emergency Food Assistance Program Fund.
2)Provides that all money transferred to the Emergency Food
Assistance Program Fund, upon appropriation by the
Legislature, shall be allocated to the:
a) Franchise Tax Board (FTB) and the State Controller for
reimbursement of administrative costs; and,
b) State Department of Social Services (DSS) for allocation
to the Emergency Food Assistance Program (Program). Funds
must be allocated for direct services provided by the
Program and may not be used for DSS's administrative costs.
SB 1101
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3)Provides a specific sunset date for each VCF except the
California Seniors Special Fund.
FISCAL EFFECT : FTB estimates no fiscal impact for fiscal year
(FY) 2008-09, and revenue losses of less than $30,000 in FYs
2009-10 and 2010-11.
Proposition 98 Fiscal Effect : Minimal.
COMMENTS :
1)The author states, "In 1998, I authored legislation to create
a voluntary check-off for the Emergency Food Assistance
Program. The check-off was very successful in generating
contributions for food for hungry families. Due to the
success of the check-off, in 2003, I authored legislation to
extend the sunset for the check-off an additional 5 years. In
January of 2009, the check-off again expires. SB 1101 would
allow this successful fund raising tool to continue."
2)Proponents state, "SB 1101 would extend provisions in existing
law that allow taxpayers to designate on their tax returns
that a specified amount in excess of their tax liability be
contributed to the Emergency Food for Families Fund. The
Emergency Food for Families Fund provides vital assistance to
families in need."
3)Committee staff notes that annually, through its network of
1,500 distribution sites staffed by over 5,000 volunteers, the
Program distributes 60 million pounds of food to more than 1
million recipients and 1,600 recipient agencies.
REGISTERED SUPPORT / OPPOSITION :
Support
California Association of Food Banks (sponsor)
American Federation of State, County and Municipal Employees,
AFL-CIO
California Catholic Conference of Bishops
California Food Policy Advocates
California Hunger Action Coalition
Community Action Partnership of Orange County
Community Food Bank
Food Bank Coalition of San Luis Obispo County
SB 1101
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Food Bank for Monterey County
Food Bank of Contra Costa and Solano
Food for People
Redwood Empire Food Bank
San Francisco Food Bank
Second Harvest Food Bank of Santa Clara and San Mateo Counties
Opposition
None on file
Analysis Prepared by : M. David Ruff / REV. & TAX. / (916)
319-2098