Amended in Assembly May 8, 2013

California Legislature—2013–14 Regular Session

Assembly BillNo. 1286


Introduced by Assembly Member Skinner

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(Coauthors: Assembly Members Frazier and Perea)

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February 22, 2013


An act to amend Section 18796 of the Revenue and Taxation Code, relating to taxation.

LEGISLATIVE COUNSEL’S DIGEST

AB 1286, as amended, Skinner. Personal income tax: contributions: California Breast Cancer Research Fund.

The Personal Income Tax Law allows taxpayers, until January 1, 2018, to designate on their tax returns that a specified amount in excess of their tax liability be contributed to the California Breast Cancer Research Fund. The minimum contribution amount is adjusted each year to correct for inflation.

This bill would specify that for calendar years 2014begin delete to 2017, inclusive,end deletebegin insert and 2015end insert the minimum contribution shall be equal to the minimum contribution amount for the 2013 calendar year.

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

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

P1    1

SECTION 1.  

Section 18796 of the Revenue and Taxation Code
2 is amended to read:

3

18796.  

(a) This article shall remain in effect only until January
41, 2018, and as of that date is repealed.

P2    1(b) (1) By September 1, 2006, and by September 1 of each
2subsequent calendar year that the California Breast Cancer
3Research Fund appears on a tax return, the Franchise Tax Board
4shall do all of the following:

5(A) Determine the minimum contribution amount required to
6be received during the next calendar year for the fund to appear
7on the tax return for the taxable year that includes that next calendar
8year.

9(B) Provide written notification to the University of California
10of the amount determined in subparagraph (A).

11(C) Determine whether the amount of contributions estimated
12to be received during the calendar year will equal or exceed the
13minimum contribution amount determined by the Franchise Tax
14Board for the calendar year pursuant to subparagraph (A). The
15Franchise Tax Board shall estimate the amount of the contributions
16to be received by using the actual amounts received and an estimate
17of the contributions that will be received by the end of that calendar
18year.

19(2) If the Franchise Tax Board determines that the amount of
20contributions estimated to be received during a calendar year will
21not at least equal the minimum contribution amount for the calendar
22year, this article is repealed with respect to taxable years beginning
23on or after January 1 of that calendar year.

24(3) For purposes of this section, the minimum contribution
25amount for a calendar year means two hundred fifty thousand
26dollars ($250,000) for the 1997 calendar year or the minimum
27contribution amount adjusted pursuant to subdivision (c).

28(c) Except as provided in subdivision (d), each calendar year,
29beginning with calendar year 1998, the Franchise Tax Board shall
30adjust, on or before September 1 of that calendar year, the
31minimum contribution amount specified in subdivision (b) as
32follows:

33(1) The minimum contribution amount for the calendar year
34shall be an amount equal to the product of the minimum
35contribution amount for the prior calendar year multiplied by the
36inflation factor adjustment as specified in paragraph (2) of
37 subdivision (h) of Section 17041, rounded off to the nearest dollar.

38(2) The inflation factor adjustment used for the calendar year
39shall be based on the figures for the percentage change in the
40California Consumer Price Index that are received on or before
P3    1August 1 of the calendar year pursuant to paragraph (1) of
2subdivision (h) of Section 17041.

3(d) For calendar years 2014begin delete to 2017, inclusive,end deletebegin insert and 2015end insert the
4minimum contribution shall be equal to the minimum contribution
5amount for the 2013 calendar yearbegin delete asend deletebegin insert. This amount shall beend insert adjusted
6pursuant to subdivision (c)begin insert beginning with the 2016 calendar yearend insert.

7(e) Notwithstanding the repeal of this article, any contribution
8amounts designated pursuant to this article prior to its repeal shall
9continue to be transferred and disbursed in accordance with this
10article as in effect immediately prior to that repeal.



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