BILL ANALYSIS Ó
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|SENATE RULES COMMITTEE | AB 564|
|Office of Senate Floor Analyses | |
|1020 N Street, Suite 524 | |
|(916) 651-1520 Fax: (916) | |
|327-4478 | |
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THIRD READING
Bill No: AB 564
Author: Smyth (R), et al.
Amended: 6/30/11 in Senate
Vote: 21
SENATE GOVERNANCE & FINANCE COMMITTEE : 8-1, 6/29/11
AYES: Wolk, DeSaulnier, Fuller, Hancock, Hernandez, Kehoe,
La Malfa, Liu
NOES: Huff
SENATE APPROPRIATIONS COMMITTEE : Senate Rule 28.8
ASSEMBLY FLOOR : 74-2, 5/31/11 - See last page for vote
SUBJECT : Income taxes: voluntary contributions:
Municipal Shelter
Spay-Neuter Fund
SOURCE : Concerned Dog Owners of California
Humane Society of the United States
DIGEST : This bill reestablishes the Municipal Shelter
Spay-Neuter Fund. The fund will be added to the income tax
form when another voluntary contribution funds is removed
or as soon as space is available and shall remain on the
form for five years unless it is repealed earlier for
failing to meet the minimum contribution amount.
ANALYSIS : Existing state law allows taxpayers to
contribute money to one or more of 15 voluntary
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contribution funds (VCFs) by checking a box on their state
income tax return. California law requires contributions
made through check-offs to be made from taxpayers' own
resources and not from their tax liability, as is possible
on federal tax returns. Check-off amounts may be claimed
as charitable contributions o taxpayers' tax returns during
the subsequent year.
This bill:
1.Reestablishes the Municipal Shelter Spay-Neuter Fund.
The fund will be added to the income tax form when
another VCF is removed or as soon as space is available
and shall remain on the form for five years unless it is
repealed earlier for failing to meet the minimum
contribution amount.
2.Defines "eligible municipal shelter" and authorizes the
Department of Food and Agriculture to distribute grants
to eligible municipal shelters for the purposes of
providing low cost or free spay-neuter services and
programs for dogs and cats owned by individual members of
the public. The grants are on a first-come-first-served
basis and allocated based on the number of cats and dogs
the eligible municipal shelter processes each year. The
grant funds cannot be used to spay or neuter any animal
that is impounded.
3.Encourages all persons who prepare state income tax
returns to inform their clients, in writing prior to
completion of the return, that they may make a
contribution to any voluntary contribution check-off on
the return.
Comments
The Municipal Shelter Spay-Neuter Fund first appeared on
the 2008 personal income tax return but was removed from
the 2010 return for failing to meet its minimum
contribution requirement amount of $250,000 in the second
year of its existence. Contributions of $210,029 and
$194,462 were made to the fund in calendar years 2009 and
2010, respectively. The fund's original repeal date was
January 1, 2013.ugh check-offs to be made from taxpayers'
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own resources and not from their tax liability, as is
possible on federal tax returns. Check-off amounts may be
claimed as charitable contributions on taxpayers' tax
returns during the subsequent year.
Following is a list of 2011 check-offs and contribution
amounts received in 2010:
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|Alzheimer's Disease/Related |$426,417 |
|Disorders Fund | |
| | |
|----------------------------+---------------------------|
|Arts Council Fund |Initial Tax Return 2010 |
| | |
|----------------------------+---------------------------|
|CA Breast Cancer Research |$519,728 |
|Fund | |
| | |
|----------------------------+---------------------------|
|CA Cancer Research Fund |$275,587 |
| | |
|----------------------------+---------------------------|
|CA Firefighters' Memorial |$207,455 |
|Fund | |
| | |
|----------------------------+---------------------------|
|CA Fund for Senior Citizens |$296,144 |
| | |
|----------------------------+---------------------------|
|CA Peace Officer Memorial |$135,250 |
|Foundation Fund | |
| | |
|----------------------------+---------------------------|
|CA Police Activities League |Initial Tax Return 2010 |
|(CALPAL) Fund | |
| | |
|----------------------------+---------------------------|
|CA Sea Otter Fund |$263,543 |
| | |
|----------------------------+---------------------------|
|CA Seniors Special Fund |$59,192 |
| | |
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|----------------------------+---------------------------|
|CA Veterans Homes Fund |Initial Tax Return 2010 |
| | |
|----------------------------+---------------------------|
|Emergency Food for Families |$487,333 |
|Fund | |
| | |
|----------------------------+---------------------------|
|Rare & Endangered Species |$578,215 |
|Preservation Program | |
| | |
|----------------------------+---------------------------|
|Safely Surrendered Baby |Initial Tax Return 2010 |
|Fund | |
| | |
|----------------------------+---------------------------|
|State Children's Trust for |$448,081 |
|the Prevention of Child | |
|Abuse | |
| | |
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Related Legislation
SB 164 (Simitian), 2011-12 Session, extends the repeal
dates of both the State Children's Trust Fund for the
Prevention of Child Abuse and the Rare and Endangered
Species Preservation Program from January 1, 2013 to
January 1, 2018.
SB 583 (Vargas), 2011-12 Session, reestablishes the ALS/Lou
Gehrig's Disease Research Fund.
SB 803 (DeSaulnier), 2011-12 Session, creates a VCF
designation on the personal income tax form for taxpayers
to contribute to California Youth Leadership Project.
SBX1 3 (LaMalfa), 2011-12 Session, creates a VCF
designation on the personal income tax form, the Help Our
State Fund, for taxpayers to contribute to the General
Fund.
AB 233 (Hall), 2011-12 Session creates a VCF designation on
the personal income tax form for taxpayers to contribute to
the California YMCA Youth and Government Fund.
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AB 764 (Swanson), 2011-12 Session, creates a VCF
designation on the personal income tax form for taxpayers
to contribute to the Child Victims of Human Trafficking
Fund.
AB 971 (Monning), 2011-12 Session, reestablishes the
California Sea Otter Fund.
FISCAL EFFECT : Appropriation: No Fiscal Com.: Yes
Local: No
SUPPORT : (Verified 8/15/11)
Concerned Dog Owners of California (co-source)
Humane Society of the United States (co-source)
Laborers' International Union of North America Locals 777
and 792
7th Generation Advisors
ARGUMENTS IN SUPPORT : The author's office states that
more than 830,000 dogs and cats entered animal shelters in
California in 2009. The staggering amount of animals in
need of support from California shelters places a
significant financial burden on local facilities, costing
them an estimated quarter of a billion dollars annually.
Many municipally-run shelters rely on donations to support
program including voluntary spay and neuter efforts. By
placing the Municipal Shelter Spay-Neuter Fund on the tax
form, Californians will be given an opportunity to support
the needs of shelters by making voluntary contributions to
this new fund."
ASSEMBLY FLOOR :
AYES: Achadjian, Alejo, Allen, Ammiano, Atkins, Beall, Bill
Berryhill, Block, Blumenfield, Bonilla, Bradford,
Brownley, Buchanan, Butler, Charles Calderon, Campos,
Carter, Cedillo, Chesbro, Cook, Davis, Dickinson, Eng,
Feuer, Fletcher, Fong, Fuentes, Furutani, Beth Gaines,
Galgiani, Garrick, Gatto, Gordon, Grove, Hagman, Hall,
Harkey, Hayashi, Roger Hernández, Hill, Huber, Hueso,
Huffman, Jeffries, Lara, Logue, Bonnie Lowenthal, Ma,
Mansoor, Mendoza, Miller, Mitchell, Monning, Morrell,
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Nestande, Nielsen, Norby, Olsen, Pan, Perea, V. Manuel
Pérez, Portantino, Silva, Skinner, Smyth, Solorio,
Swanson, Torres, Valadao, Wagner, Wieckowski, Williams,
Yamada, John A. Pérez
NOES: Halderman, Jones
NO VOTE RECORDED: Conway, Donnelly, Gorell, Knight
AGB:do 8/16/11 Senate Floor Analyses
SUPPORT/OPPOSITION: SEE ABOVE
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