AB 485, as amended, Williams. Personal income taxes: voluntary contributions: Prevention of Animal Homelessness and Cruelty Fund.
Existing law allows an individual taxpayer to contribute amounts in excess of his or her personal income tax liability for the support of specified funds.
This bill would allow an individual to designate on his or her tax return that a specified amount in excess of his or her tax liability be transferred to the Prevention of Animal Homelessness and Cruelty Fund, which would be created by this bill. The bill would require the Franchise Tax Board to revise the tax return form to include a space for the designation of contributions to the fund when another voluntary designation is removed from the form or there is space, whichever occurs first.
This bill would require money contributed to the fund, upon appropriation by the Legislature, to be allocated to the Franchise Tax Board
and the Controller for reimbursement of costs, as provided, and to the Department of Food and Agriculture for the distribution of grants on a competitive basis to a
begin delete city or countyend delete animal control agency or shelter, as specified, for the purposes of, among other things, funding programs designed to prevent and eliminate cat and dog homelessness.
The bill would provide that these provisions would remain in effect only until January 1 of the 5th taxable year following the first appearance of the Prevention of Animal Homelessness and Cruelty Fund on the tax return, or January 1, 2022, whichever occurs first, but would further provide for an earlier repeal if the Franchise Tax Board determines that the amount of contributions estimated to be received during a calendar year will not at least equal the minimum contribution amount, as defined, for that calendar year, in which case these provisions would be repealed on December 1 of that year.
Vote: majority. Appropriation: no. Fiscal committee: yes. State-mandated local program: no.
The people of the State of California do enact as follows:
Article 23 (commencing with Section 18901) is
2added to Chapter 3 of Part 10.2 of Division 2 of the Revenue and
3Taxation Code, to read:
(a) An individual may designate on the tax return that
9a contribution in excess of the tax liability, if any, be made to the
10Prevention of Animal Homelessness and Cruelty Fund established
11by Section 18901.1. That designation is to be used as a voluntary
12contribution on the tax return.
13(b) The contributions shall be in full dollar amounts and may
14be made individually by each signatory on a joint return.
15(c) A designation under subdivision (a) shall be made for a
16taxable year on the
begin delete initialend delete return for that taxable year and
17once made is irrevocable. If payments and credits reported on the
18return, together with any other credits associated with the
19taxpayer’s account, do not exceed the taxpayer’s liability, the return
20shall be treated as though no designation has been made.
begin delete If a
21contribution is specified, but a designee is not specified, the
P3 1contribution shall be transferred to the General Fund after
2reimbursement of the direct actual costs of the Franchise Tax Board
3for the collection and administration of funds under this article.end delete
4(d) If an individual designates a contribution to more than one
5account or fund listed on the tax return, and the amount available
6is insufficient to satisfy the total amount designated, the
7contribution shall be allocated among the designees on a pro rata
10 When another voluntary contribution designation is removed
11from the tax return, or as soon as space is available, whichever
12occurs first, the Franchise Tax Board shall revise the form of the
13return to include a space labeled the “Prevention of Animal
14Homelessness and Cruelty Fund” to allow for the designation
15permitted. The form shall also include in the instructions
16information that the contribution may be in the amount of one
17dollar ($1) or more and that the contribution shall be used to fund
18all of the following:
19(1) Programs designed to prevent and eliminate cat and dog
21(2) Research that explores novel
approaches to preventing and
22eliminating pet homelessness.
23(3) Prevention, investigation, and prosecution of animal cruelty
26 A deduction shall be allowed under Article 6 (commencing
27with Section 17201) of Chapter 3 of Part 10 for any contribution
28made pursuant to subdivision (a).
There is hereby established in the State Treasury the
30Prevention of Animal Homelessness and Cruelty Fund to receive
31contributions made pursuant to Section 18901. The Franchise Tax
32Board shall notify the Controller of both the amount of money
33paid by taxpayers in excess of their tax liability and the amount
34of refund money that taxpayers have designated pursuant to Section
3518901 to be transferred to the Prevention of Animal Homelessness
36and Cruelty Fund. The Controller shall transfer from the Personal
37Income Tax Fund to the Prevention of Animal Homelessness and
38Cruelty Fund an amount not in excess of the sum of the amounts
39designated by individuals pursuant to Section 18901 for payment
40into that fund.
(a) All money transferred to the Prevention of Animal
2Homelessness and Cruelty Fund, upon appropriation by the
3Legislature, shall be allocated as follows:
4(1) To the Franchise Tax Board and the Controller for
5reimbursement of all costs incurred by the Franchise Tax Board
6and the Controller in connection with their duties under this article.
7(2) To the Department of Food and Agriculture for the
8distribution of grants to a
begin delete city or countyend delete animal control agency or shelter that is current on its
10reporting requirements to the State Department of Public Health,
11Veterinary Public Health Section. Funds obtained by a
begin delete municipalityend delete
12 under a grant from the Prevention
13of Animal Homelessness and Cruelty Fund may be used to pay
14for the following:
15(A) Programs designed to prevent and eliminate cat and dog
17(B) Research that explores novel approaches to preventing and
18eliminating pet homelessness.
19(C) Prevention, investigation, and prosecution of animal cruelty
21(b) Grants distributed pursuant to this article may be paid to
22outside agencies that are under contract or in a demonstrated
23partnership with that
begin delete municipalityend delete
24 to conduct these activities.
25(c) The Department of Food and Agriculture shall award grants
26through a competitive, project-specific grant process and shall be
27responsible for overseeing that grant program. A grantee shall not
28use a grant award for administrative expenses or for any purposes
29outside of California.
(a) Except as otherwise provided in subdivision (b),
31this article shall remain in effect only until January 1 of the fifth
32taxable year following the first appearance of the Prevention of
33Animal Homelessness and Cruelty Fund on the tax return, or
34January 1, 2022, whichever occurs first, and is repealed as of
35December 1 of that year.
36(b) (1) By September 1 of the second calendar year and by
37September 1 of each subsequent calendar year that the Prevention
38of Animal Homelessness and Cruelty Fund appears on the tax
39return, the Franchise Tax Board shall do all of the following:
P5 1(A) Determine the minimum contribution amount required to
2be received during the next calendar year for the fund to appear
3on the tax return for the taxable year that includes that next calendar
5(B) Provide written notification to the Department of Food and
6Agriculture of the amount determined in subparagraph (A).
7(C) Determine whether the amount of contributions estimated
8to be received during the calendar year will equal or exceed the
9minimum contribution amount determined by the Franchise Tax
10Board for the calendar year pursuant to subparagraph (A). The
11Franchise Tax Board shall estimate the amount of contributions
12to be received by using the actual amounts received and an estimate
13of the contributions that will be received by the end of that calendar
15(2) If the Franchise Tax Board determines that the amount of
16the contributions estimated to be received during a calendar year
17will not at least equal the minimum contribution amount for the
18calendar year, this article shall be inoperative with respect to
19taxable years beginning on or after January 1 of that calendar year
20and shall be repealed on December 1 of that year.
21(3) For purposes of this section, the minimum contribution
22amount for a calendar year means two hundred fifty thousand
23dollars ($250,000) for the second calendar year after the first
24appearance of the Prevention of Animal Homelessness and Cruelty
25Fund on the personal income tax return or the adjusted minimum
26contribution amount adjusted pursuant to subdivision (c).
27(c) For each calendar year, beginning with the third calendar
28year after the first appearance of the Prevention of Animal
29Homelessness and Cruelty Fund on the tax return, the Franchise
30Tax Board shall adjust, on or before September 1 of that calendar
31year, the minimum estimated contribution amount specified in
32subdivision (b) as follows:
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
37subdivision (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 received on or before August 1
P6 1of the calendar year pursuant to paragraph (1) of subdivision (h)
2of Section 17041.
3(d) Notwithstanding the repeal of this article, any contribution
4amounts designated pursuant to this article prior to its repeal shall
5continue to be transferred and disbursed in accordance with this
6article as in effect immediately prior to that repeal.