BILL NUMBER: SB 1185	INTRODUCED
	BILL TEXT


INTRODUCED BY   Senator Maldonado

                        FEBRUARY 18, 2010

   An act to amend Section 17072 of, and to add Section 17239 to, the
Revenue and Taxation Code, relating to taxation, to take effect
immediately, tax levy.



	LEGISLATIVE COUNSEL'S DIGEST


   SB 1185, as introduced, Maldonado. Personal income tax:
deductions: food and supplies: adopted animal.
   The Personal Income Tax Law allows various deductions in computing
the income that is subject to the taxes imposed by that law.
   This bill would allow a deduction, in computing adjusted gross
income, for the costs, not to exceed $250, paid or incurred during
the taxable year for food and supplies purchased for an animal
adopted during the taxable year from a qualified animal rescue
organization, as defined.
   This bill would take effect immediately as a tax levy.
   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.  Section 17072 of the Revenue and Taxation Code is
amended to read:
   17072.  (a) Section 62 of the Internal Revenue Code, relating to
adjusted gross income defined, shall apply, except as otherwise
provided.
   (b) Section 62(a)(2)(D) of the Internal Revenue Code, relating to
certain expenses of elementary and secondary school teachers, shall
not apply. 
   (c) The deduction allowed by Section 17239, relating to costs of
food and supplies for adopted animals, shall be allowed in computing
adjusted gross income. 
  SEC. 2.  Section 17239 is added to the Revenue and Taxation Code,
to read:
   17239.  (a) There shall be allowed as a deduction an amount equal
to the costs, not to exceed two hundred fifty dollars ($250), paid or
incurred during the taxable year by a taxpayer for the purchase of
food and supplies for an animal adopted by the taxpayer during the
taxable year from a qualified animal rescue organization.
   (b) For the purposes of this section, the following definitions
shall apply:
   (1) "Animal" means an animal adopted from a qualified animal
rescue organization that is not used by the taxpayer in a trade or
business or for the production of income.
   (2) "Qualified animal rescue organization" means a public animal
control agency or shelter, humane society shelter, or rescue group
located in California. "Rescue group" means an organization exempt
from tax under Section 501(c)(3) of the Internal Revenue Code and
whose primary purpose is the placement of dogs, cats, or other
animals that have been removed from a public animal control agency or
shelter, society for the prevention of cruelty to animals shelter,
or humane society, or that have been surrendered or relinquished to
the entity by the previous owner.
  SEC. 3.  This act provides for a tax levy within the meaning of
Article IV of the Constitution and shall go into immediate effect.