BILL ANALYSIS �
SB 116
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SENATE THIRD READING
SB 116 (Liu)
As Amended June 12, 2013
Majority vote
SENATE VOTE :34-0
REVENUE & TAXATION 9-0 APPROPRIATIONS 17-0
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|Ayes:|Bocanegra, Dahle, Gordon, |Ayes:|Gatto, Harkey, Bigelow, |
| |Harkey, Mullin, Nestande, | |Bocanegra, Bradford, Ian |
| |Pan, | |Calderon, Campos, |
| |V. Manuel P�rez, Ting | |Donnelly, Eggman, Gomez, |
| | | |Hall, Holden, Linder, |
| | | |Pan, Quirk, Wagner, Weber |
|-----+--------------------------+-----+--------------------------|
| | | | |
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SUMMARY : Extends the sunset date for the Emergency Food for
Families Fund (Fund). Specifically, this bill allows the Fund
to remain on the Personal Income Tax (PIT) return through the
2018 taxable year, provided the minimum contribution amount is
met.
EXISTING LAW :
1)Allows taxpayers to contribute to one or more of the 18
voluntary contribution funds (VCFs) on the PIT return.
2)Provides a specific sunset date for each VCF, except for the
California Seniors Special Fund and the State Parks Protection
Fund.
3)Requires each VCF to meet an annual minimum contribution
amount to remain in effect, except for the California Seniors
Special Fund, the California Firefighters' Memorial Fund, and
the California Peace Officer Memorial Foundation Fund.
4)Provides that all money transferred to the Fund, upon
legislative appropriation, shall be allocated to the:
a) Franchise Tax Board (FTB) and the State Controller for
reimbursement of all costs incurred administering the Fund;
SB 116
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and,
b) State Department of Social Services for allocation to
the Emergency Food Assistance Program (Program).
5)Provides that the Fund's statutory provisions shall
automatically sunset on January 1, 2014, absent an extension.
6)Requires the Fund to meet a minimum contribution amount, which
is adjusted annually for inflation based on the percentage
change in the California Consumer Price Index. The Fund's
minimum contribution amount for 2013 is $354,158.
FISCAL EFFECT : The FTB estimates that this bill would reduce
General Fund revenues by $10,000 in fiscal year (FY) 2015-16,
and by the same amount in FY 2016-17.
COMMENTS : Fund moneys are allocated to the State Department of
Social Services to support the Program. The Program, in turn,
provides United States Department of Agriculture commodities to
a network of food banks for distribution to eligible individuals
and households. The California Association of Food Banks notes
that in 2012, over $550,000 in Fund contributions enabled food
banks to provide over 1.6 million pounds of food - or roughly
1.3 million meals - for people in need.
The Fund first appeared on the 1998 PIT return. Since 2008, the
Fund has received the following total annual contributions:
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| 2008 | 2009 | 2010 | 2011 | 2012 |
|------------+------------+------------+------------+------------|
| $438,582 | $592,733 | $487,333 | $598,157 |$551,515 |
| | | | | |
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Analysis Prepared by : M. David Ruff / REV. & TAX. / (916)
319-2098
FN: 0001598
SB 116
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