BILL ANALYSIS                                                                                                                                                                                                    




                    Appropriations Committee Fiscal Summary
          
                                           1799 (Mullin)
          
          Hearing Date:  6/28/04          Amended: 6/21/04       
          Consultant:  Anne Maitland          Policy Vote: Rev&Tax:  
          4-0                      
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          BILL SUMMARY: 
          
          AB 1799 continues the income tax check-off for Alzheimer's  
          Disease Research until 1/1/10 provided the check-off meets  
          annual contribution minimums

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                          Fiscal Impact (in thousands)

           Major Provisions                    2004-05             2005-06   
                     2006-07            Fund

           FTB/SCO                       minor costs, offset by  
          reimbursements
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          STAFF COMMENTS:  
          
          Current law allows taxpayers to make contributions for some  
          charitable purposes as part of their income tax return.   
          Currently, 11 charitable programs collect donations this  
          way through income tax "check-offs.".  The Alzheimer's  
          Disease and Related Disorders Research Fund check-off is  
          scheduled to sunset 1/1/05.

          This bill would extend the check-off until 1/1/10 provided  
          the Fund receives at least $250,000 (adjusted for  
          inflation) in donations each year.  The Alzheimer's  
          check-off currently receives over $500,000 in annual  
          contributions.

          Staff notes that this is one of 3 bills on today's agenda  
          dealing with income tax check-offs:  AB 1928 (Parra)  
          creates the California Military Family Relief check-off and  
          AB 1994 (Berg) modifies the allocation of money for the  










          California Seniors check-off.