BILL NUMBER: AB 190 INTRODUCED
BILL TEXT
INTRODUCED BY Assembly Member Negrete McLeod
(Coauthors: Assembly Members Chavez, Cohn, Evans, Garcia, Shirley
Horton, Houston, Koretz, Laird, Liu, Matthews, Maze, Nava, Pavley,
Spitzer, Walters, Wolk, and Yee)
(Coauthor: Senator Speier)
JANUARY 26, 2005
An act to add and repeal Article 13.5 (commencing with Section
18846) of Chapter 3 of Part 10.2 of Division 2 of the Revenue and
Taxation Code, relating to taxation.
LEGISLATIVE COUNSEL'S DIGEST
AB 190, as introduced, Negrete McLeod. Taxpayer contributions:
California Sexual Violence Victim Services Fund.
Provisions relating to the administration of personal income taxes
allow individual taxpayers to contribute amounts in excess of their
tax liability for the support of specified funds.
This bill would allow taxpayers to designate on their tax returns
that a specified amount in excess of their tax liability be
transferred to the California Sexual Violence Victim Services Fund,
which would be created by this bill. However, the bill would provide
that a voluntary contribution designation for this fund may not be
added on the tax return until another voluntary contribution
designation is removed from that return.
This bill would require that all moneys contributed to the fund
pursuant to these provisions, upon appropriation by the Legislature,
be allocated to the Franchise Tax Board, the Controller, and the
Office of Emergency Services for allocation to the California
Coalition Against Sexual Assault, as provided.
This bill would provide that these voluntary contribution
provisions are repealed on January 1 of the 5th taxable year
following the taxable year the fund first appears on the tax return.
The bill would further provide that these provisions are repealed for
taxable years beginning on or after January 1 of the calendar year
in which the Franchise Tax Board estimates by September 1 that the
contributions made on returns filed in that calendar year will be
less than $250,000, or an adjusted amount for subsequent taxable
years.
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. The Legislature finds and declares all of the
following:(a) Sexual violence is a problem of sweeping proportions in
California. While statewide figures compiled by the Department of
Justice estimate that in 2003, 9,918 forcible rapes occurred in
California, it is estimated that only 28 percent of rapes and sexual
assaults are ever reported.
(b) According to the National Institute of Justice, rape is the
costliest crime in the United States, exacting $86,500 in tangible
and intangible costs per victim.
(c) According to a study conducted by the National Victim Center,
1.3 women age 18 and over in the United States are forcibly raped
each minute. That translates to 78 per hour, 1,871 per day, or
683,000 per year.
(d) In a study of more than 3,000 women at 32 colleges and
universities in the United States, 30 percent identified as rape
victims contemplated suicide after the incident.
(e) The California Coalition Against Sexual Assault (CALCASA) is
the only statewide organization in California whose sole purpose is
to promote public policy, advocacy, training, and assistance on the
issue of sexual violence. CALCASA's primary membership is the 84
rape crisis centers, campus rape prevention programs, and allied
members in the state.
SEC. 2. The heading of Article 13.5 (commencing with Section
18846) is added to Chapter 3 of Part 10.2 of Division 2 of the
Revenue and Taxation Code , to read:
Article 13.5. California Sexual Violence Victim Services Fund
18846. (a) An individual may designate on the tax return that a
contribution in excess of the tax liability, if any, be made to the
California Sexual Violence Victim Services Fund established by
Section 18846.1. That designation is to be used as a voluntary
contribution on the tax return.(b) The contributions shall be in full
dollar amounts and may be made individually by each signatory on a
joint return.
(c) A designation shall be made for any taxable year on the
initial return for that taxable year and once made is irrevocable. If
payments and credits reported on the return, together with any other
credits associated with the taxpayer's account, do not exceed the
taxpayer's liability, the return shall be treated as though no
designation has been made. If no designee is specified, the
contribution shall be transferred to the General Fund after
reimbursement of the direct actual costs of the Franchise Tax Board
for the collection and administration of funds under this article.
(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) When another voluntary contribution designation is removed
from the tax return, the Franchise Tax Board shall revise the form of
the return to include a space labeled the "California Sexual
Violence Victim Services Fund" to allow for the designation
permitted. 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 further the
services that California's rape crisis centers provide for victims of
rape or sexual assault.
(f) A deduction shall be allowed under Article 6 (commencing with
Section 17201) of Chapter 3 of Part 10 for any contribution made
pursuant to subdivision (a).
18846.1. There is hereby established in the State Treasury the
California Sexual Violence Victim Services Fund to receive
contributions made pursuant to Section 18846. 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 18846 to be
transferred to the California Sexual Violence Victim Services Fund.
The Controller shall transfer from the Personal Income Tax Fund to
the California Sexual Violence Victim Services Fund an amount not in
excess of the sum of the amounts designated by individuals pursuant
to Section 18846 for payment into that fund.
18846.2. All moneys transferred to the California Sexual Violence
Victim Services 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) To the Office of Emergency Services for allocation to the
California Coalition Against Sexual Assault (CALCASA) for the award
of grants to support CALCASA rape crisis center programs for victims
of rape and sexual assault. The Office of Emergency Services shall
not use these funds for its administrative costs.
18846.3. (a) Except as otherwise provided in subdivision (b),
this article shall remain in effect only until January 1 of the fifth
taxable year following the first appearance of the California Sexual
Violence Victim Services Fund on the tax return, and as of that date
is repealed, unless a later enacted statute, that is enacted before
the applicable date, deletes or extends that date.(b) If, in the
second calendar year after the first taxable year the California
Sexual Violence Victim Services Fund appears on the tax return, 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), 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 or 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 contribution.
(c) For each calendar year, beginning with the third calendar year
that the California Sexual Violence Victim Services Fund appears on
the tax return, 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.