BILL ANALYSIS                                                                                                                                                                                                    



                                                                       



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          |SENATE RULES COMMITTEE            |                  AB 1983|
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                                 THIRD READING


          Bill No:  AB 1983
          Author:   Torrico (D), et al
          Amended:  5/4/10 in Assembly
          Vote:     21

           
           SENATE REVENUE & TAXATION COMMITTEE  :  3-0, 6/23/10
          AYES:  Wolk, Alquist, Padilla
          NO VOTE RECORDED:  Walters, Ashburn

           SENATE APPROPRIATIONS COMMITTEE  :  Senate Rule 28.8
           
          ASSEMBLY FLOOR  :  71-1, 5/6/10 - See last page for vote


           SUBJECT  :    Income tax checkoff:  Safely Surrendered Baby  
          Fund

           SOURCE  :     Author


           DIGEST  :    This bill authorizes the addition of the Safely  
          Surrendered Baby Fund checkoff to the personal income tax  
          form upon the removal of another voluntary contribution  
          fund from the form.

           ANALYSIS :    

          Existing law: 

          1. Allows taxpayers to designate on their personal income  
             tax (PIT) returns a contribution to any of 15 voluntary  
             contribution funds (VCFs). 
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          2. Provides a specific sunset date for each VCF, except the  
             California Seniors Special Fund. 

          3. Provides that each VCF must meet a minimum annual  
             contribution amount to remain in effect, except for the  
             California Seniors Special Fund, the California  
             Firefighters' Memorial Fund, and the California Peace  
             Officer Memorial Foundation Fund. 

          4. Allows parents or other persons with lawful custody to  
             surrender an infant 72 hours old or younger to  
             safe-surrender sites without facing prosecution for  
             child abandonment. 

          This bill: 

          1. Establishes the Safely Surrendered Baby Fund (Fund) in  
             the State Treasury. 

          2. Provides that all money transferred to the Fund, upon  
             appropriation by the Legislature, shall be allocated as  
             follows: 

             A.    To the Franchise Tax Board (FTB) and the State  
                Controller for reimbursement of costs incurred in  
                administering the checkoff.
              
             B.    To the Department of Social Services (DSS) for  
                programs to increase public awareness and outreach  
                regarding the Safely Surrendered Baby Law, including  
                public service announcements in English and Spanish,  
                safe-surrender hotlines, a DSS Internet Web site with  
                a comprehensive list of safe-surrender sites,  
                education, and training for communities and schools. 

          3. Provides that DSS shall not be required to spend any  
             funds, other than those allocated from the Fund, for  
             Fund-related activities. 

          4. Provides for the Fund provisions' automatic repeal on  
             either January 1 of the fifth taxable year following the  
             taxable year the VCF first appears on the PIT return or  
             on January 1 of an earlier year, if FTB estimates that  







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             the annual contribution amount will be less than  
             $250,000, or an adjusted amount for subsequent years. 

           Background:  Safely Surrendered Baby Law  

          Under this law, parents or other persons with lawful  
          custody may surrender an infant 72 hours old or younger to  
          safe-surrender sites without facing prosecution for child  
          abandonment.  A recent report by the State Auditor  
          highlighted a number of issues related to the program,  
          including the lack of state involvement, and instances of  
          violations and misclassifications of information by local  
          safe-surrender sites. 

           Related Legislation

           This bill is nearly identical to AB 1049 (Torrico), 2009-10  
          Session, which passed both houses of the Legislature but  
          was vetoed by the Governor.  The veto message stated that  
          "after careful and deliberative consideration, I do not  
          believe it is necessary to sign this bill at this time." 
          
          In addition to AB 1983, the following bills have been  
          introduced this year:

          AB 658 (Hayashi) creates a VCF designation on the personal  
          income tax return in order for taxpayers to contribute to  
          the California Police Activities Fund (CALPAL).  This bill  
          is on the Senate Third Reading File.

          AB 1008 (Block) creates a VCF designation on the personal  
          income tax form for taxpayers to contribute to the National  
          Guard Education Assistance Fund.  This bill is on the  
          Senate Third Reading File.

          AB 1088 (Fletcher) creates a VCF designation on the  
          personal income tax return in order for taxpayers to  
          contribute to the Morale, Welfare, and Recreation Fund for  
          each of the veterans' homes, as provided.  This bill is on  
          the Senate Third Reading File.

          AB 2017 (Hall) creates a VCF designation on the personal  
          income tax return for taxpayers to contribute to the Young  
          Men's Christian Association (YMCA) Youth and Government  







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          Fund.  This bill is on the Senate Third Reading File.

          SB 1076 (Price) creates a VCF designation on the personal  
          income tax return for taxpayers to contribute to the Arts  
          Council Fund.  This bill has been held in the Senate  
          Appropriations Committee. 

           FISCAL EFFECT  :    Appropriation:  No   Fiscal Com.:  Yes    
          Local:  No

          FTB staff estimates annual revenue losses of roughly  
          $15,000 beginning in fiscal year 2011-12. 

           SUPPORT  :   (Verified  8/2/10)

          American Congress of Obstetricians and Gynecologists,  
          District IX
          California Catholic Conference
          County Welfare Directors Association of California
          Planned Parenthood Affiliates of California


           ARGUMENTS IN SUPPORT  :    The author states that "This bill  
          is needed to provide an ongoing Fund for the protection of  
          the innocent lives of babies.  According to the State  
          Auditor's report released in 2008, it indicates that over  
          400 babies have been found to be abandoned illegally in  
          California. The purpose of this bill is to fund outreach  
          and to expand awareness on the Safely Surrendered Baby  
          Law."  Proponents state:  "The safe-surrender program has  
          been in existence since 2001, with more than 300 babies  
          being safely surrendered during that time frame.  However,  
          publicity for the program has been inconsistent, as a  
          dedicated funding source for outreach activities has never  
          been provided.  AB 1983 would develop such a funding  
          source, with the tax check-off sunsetting five years after  
          enactment.  This will give lawmakers an opportunity to  
          review the results of the check-off and determine whether  
          to reauthorize it." 


           ASSEMBLY FLOOR  : 
          AYES:  Adams, Ammiano, Anderson, Arambula, Beall, Bill  
            Berryhill, Tom Berryhill, Blakeslee, Blumenfield,  







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            Bradford, Brownley, Buchanan, Caballero, Charles  
            Calderon, Carter, Chesbro, Conway, Cook, Coto, Davis, De  
            Leon, DeVore, Emmerson, Eng, Evans, Feuer, Fletcher,  
            Fong, Fuentes, Fuller, Furutani, Gaines, Galgiani,  
            Garrick, Hagman, Hall, Harkey, Hayashi, Hernandez, Hill,  
            Huber, Huffman, Jeffries, Jones, Knight, Lieu, Logue,  
            Bonnie Lowenthal, Ma, Miller, Nava, Nestande, Nielsen, V.  
            Manuel Perez, Portantino, Ruskin, Salas, Saldana, Silva,  
            Skinner, Smyth, Solorio, Audra Strickland, Swanson,  
            Torlakson, Torres, Torrico, Tran, Villines, Yamada, John  
            A. Perez
          NOES:  Niello
          NO VOTE RECORDED:  Bass, Block, De La Torre, Gilmore,  
            Mendoza, Monning, Norby, Vacancy


          DLW:mw  8/3/10   Senate Floor Analyses 

                         SUPPORT/OPPOSITION:  SEE ABOVE

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