Amended in Assembly April 17, 2013

Amended in Assembly March 12, 2013

California Legislature—2013–14 Regular Session

Assembly BillNo. 247

Introduced by Assembly Member Wagner

February 6, 2013

An act tobegin delete add Chapter 8 (commencing with Section 8000) to Part 2 of Division 2 of the Public Contract Code, and toend delete amend Section 18724 of the Revenue and Taxation Code, relating tobegin delete seniors.end deletebegin insert taxation.end insert


AB 247, as amended, Wagner. Personal income taxes: voluntary contribution: California Fund for Seniorbegin delete Citizens: public contracts: California Senior Legislature. end deletebegin insert Citizens.end insert

begin delete

Existing law creates the California Senior Legislature to advocate for the needs of seniors.

end delete
begin delete

This bill would exempt the California Senior Legislature from public contract law requirements related to the procurement of goods or services, as provided.

end delete

Under the Personal Income Tax Law, taxpayers are allowed to contribute amounts in excess of their tax liability for the support of the California Fund for Senior Citizens until the year in which the minimum contribution is not received, or January 1, 2015, which ever occurs first.

This bill would extend the date of January 1, 2015, to January 1, 2020.

Vote: majority. Appropriation: no. Fiscal committee: yes. State-mandated local program: no.

The people of the State of California do enact as follows:

begin deleteP2    1


Chapter 8 (commencing with Section 8000) is added
2to Part 2 of Division 2 of the Public Contract Code, to read:


4Chapter  8. California Senior Legislature




The California Senior Legislature shall be exempt from
7public contract law requirements related to the procurement of
8goods or services set forth in the Public Contract Code or the
9Government Code.

end delete

begin deleteSEC. 2.end delete
11begin insertSECTION 1.end insert  

Section 18724 of the Revenue and Taxation Code
12 is amended to read:



(a) Except as otherwise provided in subdivision (b),
14this article shall remain in effect only for taxable years beginning
15before January 1, 2020, and as of December 1, 2020, is repealed.

16(b) (1) By September 1, 2006, and by September 1 of each
17subsequent calendar year that the California Fund for Senior
18Citizens appears on a tax return, the Franchise Tax Board shall
19determine whether the amount of contributions estimated to be
20received during the calendar year will equal or exceed two hundred
21fifty thousand dollars ($250,000). The Franchise Tax Board shall
22estimate the amount of contributions to be received by using the
23actual amounts received and an estimate of the contributions that
24will be received by the end of that calendar year.

25(2) The Franchise Tax Board shall provide written notification
26to the California Senior Legislature of the amount determined
27pursuant to paragraph (1).

28(3) If the Franchise Tax Board determines the amount of
29contributions estimated to be received during a calendar year will
30not at least equal the minimum contribution amount for the calendar
31year, this article shall become inoperative for taxable years
32beginning on or after January 1 of that calendar year, and shall be
33repealed on December 1 of that calendar year.

34(4) For purposes of this section, the minimum contribution
35amount for a calendar year means two hundred fifty thousand
36dollars ($250,000).

37(c) Notwithstanding the repeal of this article, any contribution
38amounts designated pursuant to this article prior to its repeal shall
P3    1continue to be transferred and disbursed in accordance with this
2article as in effect immediately prior to that repeal.