BILL NUMBER: ACA 24 INTRODUCED
BILL TEXT
INTRODUCED BY Assembly Member Cohn
JANUARY 4, 2006
A resolution to propose to the people of the State of California
an amendment to the Constitution of the State, by adding Section 26.5
to Article XIII thereof, relating to domestic violence.
LEGISLATIVE COUNSEL'S DIGEST
ACA 24, as introduced, Cohn Personal income tax: Domestic
Violence Shelter Services Fund.
The California Constitution authorizes the imposition of income
taxes on persons, corporations, or other entities, as prescribed by
law.
This measure, for taxable years beginning on or after January 1,
2006, would impose an additional income tax at the rate of 1/40% on
that portion of an individual taxpayer's taxable income that exceeds
$1,000,000. This measure would also require that all revenues, less
refunds, derived from those taxes be transferred to the Domestic
Violence Shelter Services Fund, created by this measure, for
allocation by a Domestic Violence Shelter Services Fund Advisory
Council, established under this measure, to domestic violence
services organizations, as provided.
This measure would require that the funding provided pursuant to
this measure be used to expand domestic violence shelter services, as
provided, and would prohibit the use of that funding to supplant
existing state funding for those same services.
Vote: 2/3. Appropriation: no. Fiscal committee: yes.
State-mandated local program: no.
Resolved by the Assembly, the Senate concurring, That the
Legislature of the State of California at its 2005-06 Regular Session
commencing on the sixth day of December 2004, two-thirds of the
membership of each house concurring, hereby proposes to the people of
the State of California, that the Constitution of the State be
amended as follows:
That Section 26.5 is added to Article XIII thereof, to read:
SEC. 26.5. (a) For each taxable year beginning on or after
January 1, 2006, in addition to any other taxes imposed under the
Personal Income Tax Law (Part 10 (commencing with Section 17001) of
Division 2 of the Revenue and Taxation Code), or any successor to
that part, there is hereby imposed an additional tax at the rate of
1/40 of 1 percent on that portion of a taxpayer's taxable income that
exceeds one million dollars ($1,000,000).
(b) For purposes of applying Part 10.2 (commencing with Section
18401) of Division 2 of the Revenue and Taxation Code, or any
successor to that part, the tax imposed under this section shall be
treated as if imposed under Section 17041 of that code, or any
successor to that section.
(c) All revenues, less refunds, derived from the taxes imposed
pursuant to subdivision (a) shall annually be transferred to the
Treasurer for deposit in the Domestic Violence Shelter Services Fund,
which is hereby created in the State Treasury. Moneys in that fund
are hereby appropriated, without regard to fiscal year, for
allocation by the Domestic Violence Shelter Services Fund Advisory
Council established in subdivision (e), as follows:
(1) An amount not to exceed 10 percent of the net revenue derived
from the tax rate imposed by this section shall be used to reimburse
the administrative costs incurred by the State Department of Health
Services, the Office of Emergency Services, and the Domestic Violence
Shelter Services Fund Advisory Council in performing their duties
under this section.
(2) Fifty-five percent of the net revenues remaining after the
application of paragraph (1) shall be distributed in equal shares
among the domestic violence services organizations that qualify for
funding under either the Maternal, Child and Adolescent Health Law
(Chapter 6 (commencing with Section 124250) of Part 2 of Division 106
of the Health and Safety Code) or Section 13823.15 of the Penal
Code, or any successor to any of those provisions.
(3) Forty-five percent of the net revenues remaining after the
application of paragraph (1) shall be used to provide grants to
organizations that provide domestic violence services to
underrepresented communities, including ethnic, racial, and lesbian,
gay, bisexual, or transgender communities.
(d) The moneys allocated pursuant to this section, other than
those moneys that are allocated for reimbursement of administrative
costs, shall be used to expand domestic violence shelter services,
and shall not be used to supplant existing state funding for those
services.
(e) (1) This section shall be administered by the Domestic
Violence Shelter Services Fund Advisory Council. The council shall
be composed of 26 voting members and four nonvoting members, as
follows:
(A) The 13 voting and the two nonvoting members of the advisory
council created pursuant to subdivision (e) of Section 124250 of the
Health and Safety Code, or any successor to that council.
(B) The 13 voting and the two nonvoting members of the Office of
Emergency Services Domestic Violence Advisory Council established by
Section 13823.16 of the Penal Code, or any successor to that council.
(2) The Domestic Violence Shelter Services Fund Advisory Council
shall, in the manner prescribed by statute, establish the grant
application process and set criteria for determining whether to
award, renew, or deny grants under paragraph (3) of subdivision (c)
to an organization that provides domestic violence services to
underserved, ethnic, racial, or lesbian, gay, bisexual, or
transgender communities.
(f) This section shall be broadly construed to accomplish its
purposes.