Amended in Assembly March 26, 2015

California Legislature—2015–16 Regular Session

Assembly Bill No. 924

Introduced by Assembly Member Cooley

February 26, 2015

An act begin insert to add Article 1 (commencing with Section 18701) to Chapter 3 of Part 10.2 of Division 2 of the Revenue and Taxation Code, and to amend Section 18969 of the Welfare and Institutions Code, end insert relating to taxation.

LEGISLATIVE COUNSEL’S DIGEST

AB 924, as amended, Cooley. begin delete Income taxes: credit: high-speed Internet access. end delete begin insert Personal income tax: voluntary contributions: State Children’s Trust Fund. end insert

begin delete The Personal Income Tax Law end delete begin insert Existing law end insert allows begin delete for various credits against the tax imposed by that law. end delete begin insert individual taxpayers to contribute amounts in excess of their personal tax liability for the support of specified funds or accounts and previously allowed contributions to the State Children’s Trust Fund, which provided funding for child abuse and neglect prevention and intervention programs. end insert

This bill begin delete would state the intent of the Legislature to enact legislation to provide a tax credit for the purchase of high-speed Internet access for deaf or hard-of-hearing taxpayers. end delete begin insert would, for taxable years beginning on or after January 1, 2015, allow individual taxpayers to contribute amounts in excess of their tax liability to the State Children’s Trust Fund, and would require the Franchise Tax Board to designate the fund as the first voluntary contribution option on the personal income tax return. This bill would, upon appropriation by the Legislature, provide for the specified allocation from the State Children’s Trust Fund of the contribution amounts obtained pursuant to this bill. end insert

Vote: majority. Appropriation: no. Fiscal committee:  begin delete no end delete begin insert yes end insert . State-mandated local program: no.

The people of the State of California do enact as follows:

begin insert

begin insert SECTION 1. end insert   

end insert

begin insert Article 1 (commencing with Section 18701) is
added to Chapter 3 of Part 10.2 of Division 2 of the end insert begin insert Revenue and
Taxation Code end insert begin insert , to read: end insert

begin insert

 

Article begin insert 1. end insert   State Children’s Trust Fund

 

begin insert 18701. end insert   

(a) An individual may designate on the tax return that
a contribution in excess of the tax liability, if any, be made to the
State Children’s Trust Fund established by Section 18969 of the
Welfare and Institutions Code.

(b) The contributions shall be in full dollar amounts and may
be made individually by each signatory on a joint return.

(c) A designation under subdivision (a) shall be made for a
taxable year on the original return for that taxable year, and once
made shall be irrevocable. If payments and credits reported on
the return, together with any other credits associated with the
individual’s account, do not exceed the individual’s tax liability,
the return shall be treated as though no designation has been
made.

(d) If an individual designates a contribution to more than one
account or fund listed on the tax return, and the amount available
is insufficient to satisfy the total amount designated, the
contribution shall be allocated among the designees on a pro rata
basis.

(e) The Franchise Tax Board shall revise the form of the return
to include a space labeled “State Children’s Trust Fund for the
Prevention of Child Abuse” to allow for the designation permitted
under subdivision (a). The form shall also include in the
instructions information that the contribution may be in the amount
of one dollar ($1) or more and that the contribution shall be used
to support child abuse prevention programs with demonstrated
success, public education efforts to change adult behaviors and
educate parents, innovative research to identify best practices,
and the replication of those practices to prevent child abuse and
neglect.

(f) The Franchise Tax Board shall designate the “State
Children’s Trust Fund for the Prevention of Child Abuse” as the
first voluntary contribution option on the personal income tax
return.

(g) A deduction shall be allowed under Article 6 (commencing
with Section 17201) of Chapter 3 of Part 10 for a contribution
made pursuant to subdivision (a).

begin insert 18702. end insert   

The Franchise Tax Board shall notify the Controller
of both the amount of money paid by taxpayers in excess of their
tax liability and the amount of refund money that taxpayers have
designated pursuant to Section 18701 to be transferred to the State
Children’s Trust Fund. The Controller shall transfer from the
Personal Income Tax Fund to the State Children’s Trust Fund an
amount not in excess of the sum of the amounts designated by
individuals pursuant to Section 18701 for payment into that fund.

begin insert 18703. end insert   

All money transferred to the State Children’s Trust
Fund, upon appropriation by the Legislature, shall be allocated
as follows:

(a) To the Franchise Tax Board and the Controller for
reimbursement of all costs incurred by the Franchise Tax Board
and the Controller in connection with their duties under this article.

(b) Up to 10 percent to the State Department of Social Services
to pursue public education about child abuse and neglect
prevention and early intervention in order to encourage voluntary
contributions to the State Children’s Trust Fund. The State
Department of Social Services may delegate these duties by
entering into a contract with a designated private entity that has
demonstrated experience in education and promotion.

(c) The remainder to the State Department of Social Services
for innovative child abuse and neglect prevention and intervention
programs operated by private nonprofit organizations or public
institutions of higher education with recognized expertise in fields
related to child welfare and for evaluation, research, or
dissemination of information concerning existing program models
for the purpose of replication of successful models as specified in
Article 5 (commencing with Section 18965) of Chapter 11 of Part
6 of Division 9 of the Welfare and Institutions Code.

begin insert 18704. end insert   

It is the intent of the Legislature that this article creates
an additional source of funding for a specified purpose. The funds
generated by this article shall not be used in place of funds from
other sources that are available to the State Children’s Trust Fund.

begin insert 18705. end insert   

This article applies to returns for taxable years
beginning on or after January 1, 2015.

end insert

begin insert

begin insert SEC. 2. end insert   

end insert

begin insert Section 18969 of the end insert begin insert Welfare and Institutions Code end insert begin insert is
amended to read: end insert

18969.  

(a) There is hereby created in the State Treasury a fund
which shall be known as the State Children’s Trust Fund. The fund
shall consist of funds received from a county pursuant to Section
18968, funds collected by the state and transferred to the fund
pursuant to subdivision (b) of Section 103625 of the Health and
Safety Code and Article begin delete 2 (commencing with Section 18711) end delete begin insert 1
(commencing with Section 18701) end insert of Chapter 3 of Part 10.2 of
Division 2 of the Revenue and Taxation Code, grants, gifts, or
bequests made to the state from private sources to be used for
innovative and distinctive child abuse and neglect prevention and
intervention projects, and money appropriated to the fund for this
purpose by the Legislature. The State Registrar may retain a
percentage of the fees collected pursuant to Section 103625 of the
Health and Safety Code, not to exceed 10 percent, in order to defray
the costs of collection.

(b) Money in the State Children’s Trust Fund, upon
appropriation by the Legislature, shall be allocated to the State
Department of Social Services for the purpose of funding child
abuse and neglect prevention and intervention programs. The
department may not supplant any federal, state, or county funds
with any funds made available through the State Children’s Trust
Fund.

(c) The department may establish positions as needed for the
purpose of implementing and administering child abuse and neglect
prevention and intervention programs that are funded by the State
Children’s Trust Fund. However, the department shall use no more
than 5 percent of the funds appropriated pursuant to this section
for administrative costs.

(d) No State Children’s Trust Fund money shall be used to
supplant state General Fund money for any purpose.

(e) It is the intent of the Legislature that the State Children’s
Trust Fund provide for all of the following:

(1) The development of a public-private partnership by
encouraging consistent outreach to the private foundation and
corporate community.

(2) Funds for large-scale dissemination of information that will
promote public awareness regarding the nature and incidence of
child abuse and the availability of services for intervention. These
public awareness activities shall include, but not be limited to, the
production of public service announcements, well-designed posters,
pamphlets, booklets, videos, and other media tools.

(3) Research and demonstration projects that explore the nature
and incidence and the development of long-term solutions to the
problem of child abuse.

(4) The development of a mechanism to provide ongoing public
awareness through activities that will promote the charitable tax
deduction for the trust fund and seek continued contributions.
These activities may include convening a philanthropic roundtable,
developing literature for use by the State Bar for dissemination,
and whatever other activities are deemed necessary and appropriate
to promote the trust fund.

begin delete

SECTION 1.  

It is the intent of the Legislature to enact
legislation to provide a tax credit for the purchase of high-speed
Internet access for deaf or hard-of-hearing taxpayers.

end delete