BILL ANALYSIS Ó
AB 485
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Date of Hearing: April 29, 2015
ASSEMBLY COMMITTEE ON APPROPRIATIONS
Jimmy Gomez, Chair
AB
485 (Williams) - As Amended April 22, 2015
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|Policy |Revenue and Taxation |Vote:|7 - 0 |
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Urgency: No State Mandated Local Program: NoReimbursable:
SUMMARY:
This bill authorizes the addition of the Prevention of Animal
Homelessness and Cruelty Fund (Fund), and allows a taxpayer to
make a voluntary contribution to the Fund on the state personal
income tax return, beginning once another current checkoff for
charitable fund contribution has been removed. Funds raised
would, upon appropriation by the Legislature, be awarded by the
Department of Food and Agriculture (DFA) as grants city or
county animal control agencies or shelters for programs designed
to prevent and eliminate pet homelessness and neglect.
FISCAL EFFECT:
AB 485
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1)Minor and absorbable costs to the Department of Food and
Agriculture (DFA) to administer grant program; insignificant
costs to the Franchise Tax Board (FTB).
2)Estimated GF revenue decreases of approximately $8,000 in each
year the voluntary contribution fund remains on the personal
income tax return.
COMMENTS:
1)Purpose. According to the author, the goal of the new fund is
to incentivize contributions to support animal anti-cruelty
efforts and investigation. The author asserts recent animal
cruelty cases reported in Sacramento gave rise to strong
public reaction, and adding an anti-cruelty fund to the
voluntary checkoff list will attract new donors.
2)Worthy Cause, Modest Support. With few exceptions, voluntary
contribution funds remain on the personal income tax return
until they are either repealed or fail to meet their minimum
contribution amount, typically $250,000. If the FTB estimates
a contribution fund is likely to fail to meet the minimum
contribution amount, that fund is repealed effective January 1
of that calendar year.
AB 485
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A similar voluntary contribution fund, the Municipal Shelter
Spay-Neuter Fund, appeared on the 2008 and 2009 tax returns.
This fund received $210,029 in 2009 and $194,462 in 2010. In
2010, the fund needed to meet a minimum contribution threshold
of $250,000 but failed to do so, and as a result, ceased to be
operative.
Analysis Prepared by:Joel Tashjian / APPR. / (916)
319-2081