BILL NUMBER: SB 516 AMENDED
BILL TEXT
AMENDED IN SENATE APRIL 29, 2009
AMENDED IN SENATE APRIL 14, 2009
INTRODUCED BY Senator DeSaulnier
(Coauthor: Assembly Member Torlakson)
FEBRUARY 26, 2009
An act to add and repeal Article 4 (commencing with
Section 18730) An act to add and repeal Article 4.5
(commencing with Section 18736) of Chapter 3 of Part 10.2 of
the Revenue and Taxation Code, and to add Chapter 4 (commencing with
Section 2200) to Division 2.5 of the Welfare and Institutions Code,
relating to the California Youth Legislature.
LEGISLATIVE COUNSEL'S DIGEST
SB 516, as amended, DeSaulnier. California Youth Legislature.
Existing law establishes the California Senior Legislature to
provide model legislation for older citizens and advocate for the
needs of seniors. This law establishes in the State Treasury the
California Fund for Senior Citizens to receive contributions from tax
return designations to support the sessions of the California Senior
Legislature. Existing law authorizes individual tax payers to
contribute amounts in excess of their tax liability for the support
of specified funds or accounts.
This bill would establish the California Youth Legislature,
composed of students ages 14 to 18 years, inclusive, and, subject to
specified considerations, appointed by Members of the Legislature, to
provide model legislation and advocate for the needs of youth. The
California Youth Legislature would be charged with examining and
discussing policy and fiscal issues affecting the interests, needs,
and conditions of the youth of California and to formally advise and
make recommendations to the Legislature and the Governor on specific
issues affecting youth. The bill would authorize the California Youth
Legislature to enter into an interagency agreement with a state
entity to carry out necessary administrative functions. The bill
would create in the State Treasury until January 1, 2015,
the California Fund for Youth to receive contributions from
tax return designations to support the sessions of the California
Youth Legislature. This bill would provide for the repeal of
this contribution provision for this fund on January 1 of the 5th
taxable year following the first appearance of the California Fund
for Youth on the tax return or on January 1 of an earlier calendar
year, if the Franchise Tax Board estimates that the annual
contribution amount will be less than $250,000, or an adjusted
amount, as specified, for subsequent taxable years. The bill
also would authorize the California Youth Legislature to accept gifts
and grants from any source to help perform its functions.
Vote: majority. Appropriation: no. Fiscal committee: yes.
State-mandated local program: no.
THE PEOPLE OF THE STATE OF CALIFORNIA DO ENACT AS FOLLOWS:
SECTION 1. Article 4.5 (commencing with Section
18736) is added to Chapter 3 of Part 10.2 of Division 2 of the
Revenue and Taxation Code , to read:
Article 4.5. California Fund for Youth
18736. (a) Any individual may designate on the tax return that a
contribution in excess of the tax liability, if any, be made to the
California Fund for Youth, which is established by Section 18737.
(b) The contributions 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 original return for that taxable year, and once
made shall be irrevocable. In the event that payment and credits
reported on the return, together with any other credits associated
with the individual's account, do not exceed the individual's tax
liability, the return shall be treated as though no designation has
been made.
(d) If an individual designates a contribution to more than one
account or fund listed on the tax return, 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 "California Fund for Youth" to allow for the
designation permitted under subdivision (a). The form shall also
include in the instructions information that the contribution may be
in the amount of one dollar ($1) or more and that the contribution
shall be used to conduct the sessions of the California Youth
Legislature and to support its ongoing activities on behalf of youth.
(f) Notwithstanding any other provision, a voluntary contribution
designation for the California Fund for Youth shall not be added on
the tax return until another voluntary contribution designation is
removed.
(g) 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).
18737. There is hereby established in the State Treasury the
California Fund for Youth to receive contributions made pursuant to
Section 18736. The Franchise Tax Board shall notify the Controller of
both the amount of money paid by taxpayers in excess of their tax
liability and the amount of refund money that taxpayers have
designated pursuant to Section 18736 to be transferred to the
California Fund for Youth. The Controller shall transfer from the
Personal Income Tax Fund to the California Fund for Youth an amount
not in excess of the sum of the amounts designated by individuals
pursuant to Section 18736 for payment into that fund.
18738. All moneys transferred to the California Fund for Youth
pursuant to Section 18736, upon appropriation by the Legislature,
shall be allocated as follows:
(a) 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.
(b) The balance to the California Youth Legislature, for its
ongoing activities on behalf of youth.
(c) All moneys allocated pursuant to subdivision (b) of this
section may be carried over from the year in which they were
received.
(d) The funds allocated to the California Youth Legislature for
the purpose of funding the activities of the California Youth
Legislature shall be spent pursuant to the purview of the Joint Rules
Committee of the California Youth Legislature in a manner consistent
with the bylaws of the California Youth Legislature, established
through a majority vote of the California Youth Legislature.
18739. (a) This article shall remain in effect only until January
1 of the fifth taxable year following the first appearance of the
California Fund for Youth on the tax return, and as of that date is
repealed.
(b) (1) By September 1 of the second calendar year, and by
September 1 of each subsequent calendar year that the California Fund
for Youth appears on a tax return, the Franchise Tax Board shall do
all of the following:
(A) Determine the minimum contribution amount required to be
received during the next calendar year for the fund to appear on the
tax return for the taxable year that includes that next calendar
year.
(B) Provide written notification to the California Youth
Legislature of the amount determined in subparagraph (A).
(C) Determine whether the amount of contributions estimated to be
received during the calendar year will equal or exceed the minimum
contribution amount determined by the Franchise Tax Board for the
calendar year pursuant to subparagraph (A). The Franchise Tax Board
shall estimate the amount of contributions to be received by using
the actual amounts received and an estimate of the contributions that
will be received by the end of that calendar year.
(2) If the Franchise Tax Board determines that the amount of
contributions estimated to be received during a calendar year will
not at least equal the minimum contribution amount for the calendar
year, this article is repealed with respect to taxable years
beginning on or after January 1 of that calendar year.
(3) For purposes of this section, the minimum contribution amount
for a calendar year means two hundred fifty thousand dollars
($250,000) for the second calendar year after the first appearance of
the California Fund for Youth on the personal income tax return or
the adjusted minimum contribution amount adjusted pursuant to
subdivision (c).
(c) For each calendar year, beginning with the third calendar year
that the California Fund for Youth appears on the tax return, 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
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.
SECTION 1. Article 4 (commencing with Section
18730) is added to Chapter 3 of Part 10.2 of the Revenue and Taxation
Code, to read:
Article 4. California Fund for Youth
18730. (a) Any individual may designate on the tax return that a
contribution in excess of the tax liability, if any, be made to the
California Fund for Youth established by Section 18731 to be used to
conduct the sessions of the California Youth Legislature and to
support its ongoing activities on behalf of youth.
(b) The contribution shall be in full dollar amounts and may be
made individually by each signatory on the 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.
In the event that payments and credits reported on the return,
together with any other credits associated with the individual's
account, do not exceed the tax liability, if any, shown thereupon,
the return shall be treated as though no designation has been made.
(d) The Franchise Tax Board shall revise the forms of the return
to include a space labeled the "California Fund for Youth" to allow
for the designation permitted under subdivision (a). The forms shall
also include in the instructions the information that the
contribution may be in the amount of one dollar ($1) or more and that
the contribution will be used to conduct the sessions of the
California Youth Legislature and to support its ongoing activities on
behalf of youth.
(e) 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).
18731. There is hereby established in the State Treasury the
California Fund for Youth to receive contributions made pursuant to
Section 18730.
The Franchise Tax Board shall notify the Controller of both the
amount of money paid by individuals in excess of their tax liability
and the amount of refund money which individuals have designated
pursuant to Section 18730 to be transferred to the California Fund
for Youth. The Controller shall transfer from the Personal Income Tax
Fund to the California Fund for Youth an amount not in excess of the
sum of the amounts designated by individuals pursuant to Section
18730 for payment into that fund.
18732. (a) All moneys transferred to the California Fund for
Youth pursuant to Section 18731, 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) The balance to the California Youth Legislature, for its
ongoing activities on behalf of youth.
(b) All moneys allocated pursuant to paragraph (2) of subdivision
(a) may be carried over from the year in which they were received and
encumbered in any following year.
(c) The funds allocated to the California Youth Legislature for
the purpose of funding the activities of the California Youth
Legislature shall be spent pursuant to the purview of the Joint Rules
Committee of the California Youth Legislature in a manner consistent
with the bylaws of the California Youth Legislature, established
through a majority vote of the California Youth Legislature.
18733. This article shall remain in effect only until January 1,
2015, and as of that date is repealed, unless a later enacted
statute, that is enacted before January 1, 2015, deletes or extends
that date.
SEC. 2. Chapter 4 (commencing with Section 2200) is added to
Division 2.5 of the Welfare and Institutions Code, to read:
CHAPTER 4. CALIFORNIA YOUTH LEGISLATURE
2200. (a) The Legislature finds and declares that the needs of
youth can best be assessed by California's youth.
(b) The Legislature recognizes that all young people need five key
developmental resources in order to become productive citizens:
caring adults, safe places, a healthy start, an effective education,
and opportunities to help others. The Legislature further recognizes
that young people who receive more of these developmental resources
fare better than young people who receive fewer, and that those young
people are more likely to avoid violence, contribute to their
communities, and achieve high grades in school. The Legislature
further recognizes the significant number of California's youth who
live disadvantaged lives. Youth who are homeless, in the juvenile
justice system, or in foster care have limited opportunities to
participate in the policies process that ultimately impacts their
well-being.
(c) The Legislature is alarmed that hundreds of thousands of
California youth are among the two-thirds of America's children and
youth recently identified by the America's Promise Alliance as not
receiving sufficient developmental resources to safely put them on
the path to adulthood. The Legislature also is concerned that the
high school completion rate is less than 60 percent for low-income
students and students of color in California, that gang and youth
violence continue to be a concern and that after years of declining
numbers, teen pregnancy rates are also on the rise. The Legislature
is encouraged, however, by research indicating that providing more of
the five developmental resources for more young people can help
prevent many of these problems, and that millions of dollars in later
prison, health, and welfare costs can be avoided by providing more
developmental resources for more young people now.
(d) The Legislature also agrees with the America's Promise
Alliance's call for greater collaboration and integration in working
to turn failure into action and improve the lives of young people at
risk and with the actions of the more than 20 states that have
committed their state resources for the creation of statewide
entities charged with improving the developmental well-being of their
children and youth.
(e) The California Youth Legislature shall be established through
this chapter and shall operate according to the procedures set forth
in this chapter to provide model legislation and advocate for the
needs of youth.
2201. (a) The California Youth Legislature shall be composed of
two houses, the California Youth Senate, composed of 40 members, and
the California Youth Assembly, composed of 80 members.
(b) Members of the California Youth Legislature shall serve
two-year terms.
(c) Members of the California Youth Legislature shall be ages 14
to 18, inclusive, and currently enrolled in a California junior high,
middle, or high school, or participating in a nonpublic, home-based
educational program or a general equivalency degree program.
2202. (a) The members of the California Youth Legislature shall
be appointed by the Legislature, with one member appointed by each
Member of the Senate and each Member of the Assembly.
(b) Members of the Senate and Members of the Assembly, in making
their appointments, shall take into consideration that the members of
the California Youth Legislature represent the racial, ethnic,
socioeconomic, cultural, physical, and educational diversity of
California. Particular emphasis should be placed on reaching out to
at-risk or disadvantaged youth to serve as members of the California
Youth Legislature, as their participation will provide keen insight
to many of the issues that youth face in their day-to-day lives.
2203. (a) The California Youth Legislature shall have the
authority to define its program and utilize its funds in any way
necessary to carry out the duties of this chapter, as long as the
program or activity is not in violation of a state law or regulation.
(b) The California Youth Legislature shall do all of the
following:
(1) Examine and discuss policy and fiscal issues affecting the
interests, needs, and conditions of the youth of California.
(2) Formally advise and make recommendations to the Legislature
and the Governor on specific issues affecting youth, including, but
not limited to, all of the following:
(A) Education.
(B) Employment.
(C) Access to state and local government services.
(D) The environment.
(E) Behavioral and physical health.
(F) Safety.
(G) Technology.
(H) Criminal justice.
(I) Homelessness.
(J) Foster care.
(K) Child welfare.
(L) Emancipation.
(M) Financial literacy.
(N) Substance abuse.
(O) Driver's license requirements.
(P) Poverty.
(Q) Increased youth participation in state and local government.
(R) Any other policy or fiscal issues deemed appropriate by the
Youth Legislature.
(3) Consult with any existing local level youth advisory
commissions and community-based, grassroots youth-led organizations
for input and potential solutions on issues related to youth.
(c) The Youth Legislature shall act as an information center on
California youth policy and fiscal issues, including, but not limited
to, the issues listed in subdivision (b).
2204. (a) The California Youth Legislature shall enter into a
mutually agreed-upon interagency agreement with a state entity to
carry out administrative duties related to its program.
(b) The California Youth Legislature shall identify the state
entity for purposes of subdivision (a) by May 1, 2010, in order to
meet the budget proposal cycle to achieve a transition of
responsibilities in the 2011-12 fiscal year.
(c) This section does not preclude the California Youth
Legislature from entering into mutually agreed-upon interagency
agreements for any subsequent fiscal year.
2205. (a) The funds for the California Youth Legislature shall be
allocated from the California Fund for Youth or private funds
directed to the Legislature for the purpose of funding activities of
the California Youth Legislature.
(b) The California Youth Legislature may accept gifts and grants
from any source, public or private, to help perform its functions,
pursuant to Section 2203.