BILL ANALYSIS Ó
AB 754
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Date of Hearing: May 8, 2013
ASSEMBLY COMMITTEE ON APPROPRIATIONS
Mike Gatto, Chair
AB 754 (Muratsuchi) - As Amended: April 29, 2013
Policy Committee: Revenue and
Taxation Vote: 9-0
Urgency: No State Mandated Local Program:
No Reimbursable:
SUMMARY
This bill allows taxpayers to contribute their own funds to the
California Beach and Coastal Enhancement Account through a
designation on the state personal income tax return. This bill
provides all money in the account, upon appropriation by the
Legislature, will be allocated to the Franchise Tax Board (FTB)
and the State Controller for reimbursement of all administrative
costs and to the California Coastal Commission to for the Whale
Tail Grants Program and for direct program-related expenses.
FISCAL EFFECT
Minor annual General Fund revenue losses of roughly $10,000 from
taxpayers deducting charitable contributions, beginning in the
2014-15 fiscal year.
COMMENTS
1)Purpose . The author states AB 754 would allow taxpayers who
value coastal conservation programs to make a contribution to
the California Beach and Coastal Enhancement Account when
filing their state income tax return. The funds would be
distributed to existing grant programs that have a proven
record of success, according to the author. The author
contends the Whale Tail coastal conservation and education
grant programs are popular and worthy of increased public
support. The author concludes AB 754 is an opportunity to
bring more funding to these programs without spending scarce
general fund resources.
2)Support . The California Coastal Commission supports AB 754 as
AB 754
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a means to augment funding for the Whale Tail Grant Program.
The commission launched the program in 1998 to support local
marine and coastal education efforts in California. The first
14 years of the program have raised $7.7 million, supporting a
total of 461 projects throughout the state of California,
which are estimated to have reached a total of 11.6 million
people.
3)The Whale Tail Grants Program . Distributes funds from sales
of California's Whale Tale license plate. Grants support
programs that teach California's children and the general
public to value and improve the health of the state's marine
and coastal resources. Adopt-A-Beach programs, as well as
other beach maintenance and coastal habitat restoration
programs, are also eligible for grant funding.
4)Voluntary Contribution Funds. California taxpayers can make
voluntary contributions to any of 15 funds listed on the state
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. Most have sunset
dates and must meet a minimum annual contribution to remain on
the tax form.
5)Related Legislation .
a) AB 247 (Wagner) extends the repeal date of the
California Fund for Senior Citizens until December 1, 2020.
AB 247 is on the Assembly floor.
b) AB 394 (Yamada) extends the repeal date of the
California Alzheimer's Disease and Related Disorders
Research Fund from January 1, 2015, to December 1, 2020.
AB 394 is in the Senate.
c) AB 511 (Pan) establishes and allows taxpayers to make
voluntary contributions to the American Red Cross,
California Chapters Fund. AB 511 is in the Senate.
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d) AB 1286 (Skinner) suspends the annual adjustment of the
minimum contribution amount threshold for the California
Breast Cancer Research Fund. AB 1286 has been referred to
Assembly Revenue and Taxation Committee.
e) SB 116 (Liu) extends the repeal date of the Emergency
Food for Families Fund from January 1, 2014, to January 1,
2019. SB 116 in the Senate Committee on Appropriations.
f) SB 571 (Price) establishes and allows taxpayers to make
voluntary contributions to the Arts for Kids Fund on their
state personal income tax returns. SB 571 is in the Senate
Committee on Governance and Finance.
1)There is no registered opposition to this bill.
Analysis Prepared by : Roger Dunstan / APPR. / (916) 319-2081