SB 808, as introduced, De León. Personal income taxes: voluntary contributions.
Existing law states that it is the intent of the Legislature to encourage persons who prepare tax returns, as specified, to inform their clients, in writing, that they may make a voluntary contribution to specified funds or programs as provided on the state income tax return.
This bill would make a technical, nonsubstantive change to this provision.
Vote: majority. Appropriation: no. Fiscal committee: no. State-mandated local program: no.
The people of the State of California do enact as follows:
Section 18872 of the Revenue and Taxation Code
2 is amended to read:
The Legislature finds and declares that it is important
4to inform taxpayersbegin delete that they mayend deletebegin insert of their ability toend insert make voluntary
5contributions to certain funds or programs, as provided on the state
6income tax return. The Legislature further finds and declares that
7many taxpayers remain unaware of the voluntary contribution
8check-offs on the state income tax return. Therefore, it is the intent
9of the Legislature to encourage all persons who prepare state
10income tax returns to inform their clients in writing, prior to the
P2 1completion of any tax return, that they may make a contribution
2to any voluntary contribution check-off on the state income tax
3return if they so
choose.
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