BILL NUMBER: SB 808 INTRODUCED BILL TEXT INTRODUCED BY Senator De León FEBRUARY 22, 2013 An act to amend Section 18872 of the Revenue and Taxation Code, relating to taxation. LEGISLATIVE COUNSEL'S DIGEST 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 1. Section 18872 of the Revenue and Taxation Code is amended to read: 18872. The Legislature finds and declares that it is important to inform taxpayers
that they mayof their ability to make voluntary contributions to certain funds or programs, as provided on the state income tax return. The Legislature further finds and declares that many taxpayers remain unaware of the voluntary contribution check-offs on the state income tax return. Therefore, it is the intent of the Legislature to encourage all persons who prepare state income tax returns to inform their clients in writing, prior to the completion of any tax return, that they may make a contribution to any voluntary contribution check-off on the state income tax return if they so choose.