BILL ANALYSIS Ó
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|SENATE RULES COMMITTEE | SB 1359|
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UNFINISHED BUSINESS
Bill No: SB 1359
Author: Simitian (D)
Amended: 8/31/12
Vote: 21
PRIOR VOTES NOT RELEVANT
ASSEMBLY FLOOR : Not available
SUBJECT : California Breast Cancer Research Fund and
California
Cancer Research Fund
SOURCE : Author
DIGEST : This bill extends the date of repeal, from
January 1, 2013 to January 1, 2018, for the income tax
return check-offs for the California Breast Cancer Research
Fund (CBCRP) and the California Cancer Research Fund
(CCRF).
Assembly Amendments (1) deletes the definition of "compost"
under the Compost Market Program and instead references the
definition under the Integrated Waste Management Act, and
replace it with the breast cancer and cancer research
check-off; and (2) remove the urgency clause.
ANALYSIS : SB 1359 will provide the opportunity for
California taxpayers to voluntarily specify that an amount
of their tax refund be contributed to the UC-administered
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Breast Cancer Research Fund or the California Cancer
research fund. They point out that in 2012, nearly 150,000
Californians will be diagnosed with cancer and over 50,000
will die from the disease. They argue that research
programs, such as CBCRP and CCRF give hope to the
individuals and families that face the diagnosis of cancer
and have the potential to lead to improved treatments and
quality of life for patients.
Voluntary Contribution Funds. California taxpayers can
make voluntary contributions to any of 15 funds listed on
the state personal income tax (PIT) return. The
contributions are in addition to tax liabilities so they do
not directly reduce the amount of state taxes in that tax
year. As charitable contributions, the taxpayer may deduct
the amount of the check-off on the subsequent year's income
tax return, reducing state tax collections. These
voluntary contributions support various purposes, including
cancer research, endangered species preservation and
emergency food assistance. Except for the California
Seniors Special Fund, all have sunset dates, and most,
including the CBCRP and CCRF must meet a minimum annual
contribution to remain on the tax form.
Related legislation .
SB 803 (DeSaulnier) establishes the California Youth
Leadership Project (Project) under the Department of
Education (CDE) to promote youth civic engagement and
authorizes the addition of the California Youth Leadership
Fund (Fund) check-off to the PIT form.
SB 1571 (DeSaulnier) authorizes the addition of the School
Supplies for Homeless Children Fund check-off to the PIT
form upon the removal of another voluntary contribution
fund (VCF) from the form.
Previous legislation .
AB 233 (Hall), authorizes the addition of the California
YMCA Youth and Government Fund check-off to the PIT form
upon the removal of another VCF from the form.
AB 564 (Smyth), Chapter 549, Statutes of 2011, reauthorized
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the addition of the Municipal Shelter Spay-Neuter Fund
check-off to the PIT return upon the removal of another VCF
from the form.
AB 764 (Swanson), Chapter 465, Statutes of 2011, authorized
the addition of the Child Victims of Human Trafficking Fund
check-off to the PIT return upon the removal of another VCF
from the form.
AB 971 (Monning), Chapter 209, Statutes of 2011,
reauthorized the addition of the California Sea Otter Fund
check-off to the PIT form beginning with the 2011 return.
SB 164 (Simitian), Chapter 699, Statutes of 2011, extended,
from January 1, 2013, to January 1, 2018, the sunset date
for two VCFs currently on the PIT return the State
Children's Trust Fund and the Rare and Endangered Species
Preservation Program.
SB 583 (Vargas), Chapter 711, Statutes of 2011,
reauthorized the addition of the ALS/Lou Gehrig's Disease
Research Fund check-off to the PIT return upon the removal
of another VCF from the form.
FISCAL EFFECT : Appropriation: No Fiscal Com.: Yes
Local: No
DLW:n 8/31/12 Senate Floor Analyses
SUPPORT/OPPOSITION: NONE RECEIVED
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