BILL NUMBER: AB 924 AMENDED
BILL TEXT
AMENDED IN ASSEMBLY MARCH 26, 2015
INTRODUCED BY Assembly Member Cooley
FEBRUARY 26, 2015
An act 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, relating to taxation.
LEGISLATIVE COUNSEL'S DIGEST
AB 924, as amended, Cooley. Income taxes: credit:
high-speed Internet access. Personal income tax:
voluntary contributions: State Children's Trust Fund.
The Personal Income Tax Law Existing law
allows for various credits against the tax imposed by
that law. 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.
This bill 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.
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.
Vote: majority. Appropriation: no. Fiscal committee: no
yes . State-mandated local program: no.
THE PEOPLE OF THE STATE OF CALIFORNIA DO ENACT AS FOLLOWS:
SECTION 1. Article 1 (commencing with Section
18701) is added to Chapter 3 of Part 10.2 of Division 2 of the
Revenue and Taxation Code , to read:
Article 1. State Children's Trust Fund
18701. (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).
18702. 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.
18703. 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.
18704. 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.
18705. This article applies to returns for taxable years
beginning on or after January 1, 2015.
SEC. 2. Section 18969 of the Welfare
and Institutions Code is amended to read:
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 2 (commencing with Section 18711)
1 (commencing with Section 18701) 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.
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.