BILL ANALYSIS Ó
AB 1399
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Date of Hearing: January 21, 2016
ASSEMBLY COMMITTEE ON APPROPRIATIONS
Jimmy Gomez, Chair
AB
1399 (Baker) - As Amended January 13, 2016
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Urgency: No State Mandated Local Program: NoReimbursable: No
SUMMARY:
This bill authorizes the addition of the California Domestic
Violence Fund (Fund), and allows a taxpayer to make a voluntary
contribution to the Fund on the state personal income tax
return, beginning once an existing check-off for charitable fund
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contribution has been removed.
Funds raised would, upon appropriation by the Legislature, be
allocated the Franchise Tax Board and the Controller for
reimbursement of all costs and to the Office of Emergency
Services (OES) for the distribution of grants to qualifying
domestic violence programs in California.
The bill requires the Fund to meet the minimum annual
contribution threshold of $250,000, indexed for inflation, and
would require the Fund's provisions to automatically sunset on
January 1 of the fifth taxable year following the Fund's first
appearance on the personal income tax return.
FISCAL EFFECT:
1)Minor and absorbable costs to the (OES) to administer the
program and the grants.
2)Estimated GF revenue decreases of approximately $8,000 in each
year the voluntary contribution fund remains on the personal
income tax form.
COMMENTS:
1)Purpose/Background. The goal of the new fund is to
incentivize contributions to support domestic violence
programs. Existing law allows taxpayers to contribute money
to voluntary contribution funds (VCFs) by checking a box on
their state income tax returns. California law requires
contributions made through so-called "check-offs" to be made
from taxpayers' own resources and not from their tax
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liability, as is possible on federal tax returns. Check-off
amounts may be claimed as charitable contributions on
taxpayers' tax returns in the subsequent year.
The legislature adds individual VCF's yearly. With a few
exceptions, VCFs remain on the return until they are repealed
by a sunset date or fail to generate a minimum contribution
amount. In general, the minimum contribution amounts are
adjusted annually for inflation. For most VCFs, the minimum
contribution amount is $250,000, beginning in the fund's
second year.
Analysis Prepared by:Pedro R. Reyes / APPR. / (916)
319-2081