BILL NUMBER: AB 1799 INTRODUCED
BILL TEXT
INTRODUCED BY Assembly Members Mullin and Bates
JANUARY 8, 2004
An act to amend Sections 18761 and 18766 of the Revenue and
Taxation Code, relating to taxation.
LEGISLATIVE COUNSEL'S DIGEST
AB 1799, as introduced, Mullin. Personal income taxes:
contributions: Alzheimer's disease.
The Personal Income Tax Law allows taxpayers, until January 1,
2005, to contribute amounts in excess of their tax liability for the
support of the California Alzheimer's Disease and Related Disorders
Research Fund. Existing law also provides that these contribution
provisions are repealed if in any calendar year, beginning in 2000,
the Franchise Tax Board estimates that the total amount so
contributed will be less than the prescribed amount, as may be
annually adjusted.
This bill would extend the operation of those contribution
provisions to January 1, 2010.
Vote: majority. Appropriation: no. Fiscal committee: yes.
State-mandated local program: no.
THE PEOPLE OF THE STATE OF CALIFORNIA DO ENACT AS FOLLOWS:
SECTION 1. Section 18761 of the Revenue and Taxation Code is
amended to read:
18761. The Legislature finds and declares all of the following:
(a) Alzheimer's disease and related dementia disorders
are devastating health conditions which affect a significant
number of Californians and can that cause a loss of
intellectual functioning so severe that they interfere with an
individual's daily functioning and eventually result in death. These
conditions affect 10 percent of Californians over the age of 65
years and 50 percent of Californians who are 85 years of age or
older. They cause serious financial, social, and emotional
hardships on the victims those affected
and on their family caregivers. Approximately
50 percent of all nursing home admissions in the state may be
attributable to Alzheimer's disease and related disorders.
(b) There is no known cause or cure for Alzheimer's
disease at this time. It is also acknowledged that its continued
progression over time can lead to other medical disorders that
generally prove fatal. The total annual cost of
caring for individuals with Alzheimer's and other dementia disorders
in California is over $10 billion. These conditions cost California
businesses $3.3 billion annually, most of which is due to the lost
productivity of family caregivers. Approximately 50 percent of all
nursing home admissions in California are attributable to Alzheimer's
disease and related dementia disorders.
(c) While scientists have made great strides in understanding
Alzheimer's and other causes of dementia, there is no known
prevention or cure at this time.
(d) It is the intent of the Legislature, in enacting this
article, to establish a systematic program for the conduct of
research regarding the cause, prevention, diagnosis, cure,
and treatment of Alzheimer's disease and related disorders. The
outcome of this research may have direct effects and consequences on
the development of a comprehensive system which will provide
diagnoses and treatment to victims of those health problems. This
program shall award grants to eligible physicians, hospitals,
laboratories, educational institutions, and other organizations and
persons for the purpose of enabling those organizations and persons
to conduct research.
SEC. 2. Section 18766 of the Revenue and Taxation Code is amended
to read:
18766. (a) This article shall remain in effect only until January
1, 2005 2010 , and as of that date is
repealed, unless a later enacted statute, which is enacted before
January 1, 2005 2010 , deletes that
date.
(b) If, in any calendar year, the Franchise Tax Board estimates by
September 1 that contributions described in this article made on
returns filed in that calendar year will be less than two hundred
fifty thousand dollars ($250,000) for taxable years beginning in
2000, or the adjusted amount specified in subdivision (c) for
subsequent taxable years, as may be applicable, then this article is
repealed with respect to taxable years beginning on and after January
1 of that calendar year. The Franchise Tax Board shall estimate the
annual contribution amount by September 1 of each year using the
actual amounts known to be contributed and an estimate of the
remaining year's contributions.
(c) For each calendar year, beginning with calendar year 1992, the
Franchise Tax Board shall adjust, on or before September 1 of that
calendar year, the minimum estimated contribution amount specified in
subdivision (b) as follows:
(1) The minimum estimated contribution amount for the calendar
year shall be an amount equal to the product of the minimum estimated
contribution amount for the prior September 1 multiplied by the
inflation factor adjustment as specified in paragraph (2) of
subdivision (h) of Section 17041, rounded off to the nearest dollar.
(2) The inflation factor adjustment used for the calendar year
shall be based on the figures for the percentage change in the
California Consumer Price Index received on or before August 1 of the
calendar year pursuant to paragraph (1) of subdivision (h) of
Section 17041.
(d) Notwithstanding the repeal of this article, any contribution
amounts designated pursuant to this article prior to its repeal shall
continue to be transferred and disbursed in accordance with this
article as in effect immediately prior to that repeal.