BILL ANALYSIS                                                                                                                                                                                                    



                                                                  AB 190
                                                                  Page  1

          Date of Hearing:   April 6, 2005

                        ASSEMBLY COMMITTEE ON APPROPRIATIONS
                                   Judy Chu, Chair

                AB 190 (Negrete McLeod) - As Amended:  March 3, 2005 

          Policy Committee:                              Revenue and  
          Taxation     Vote:                            7-0

          Urgency:     No                   State Mandated Local Program:  
          No     Reimbursable:              

           SUMMARY  

          This bill authorizes the addition of the California Sexual  
          Violence Victim Services Fund income tax checkoff to the  
          personal income tax form upon the removal of another income tax   
          checkoff from the form.

           FISCAL EFFECT  

          The FTB estimates that this bill will result in annual revenue  
          losses in the range of $15,000 in the year following the  
          checkoff's appearance on the form.  For example, if the checkoff  
          first appears on the 2005 tax return due in April 2006, this  
          bill would result in General Fund losses in the range of $15,000  
          beginning in 2006-07.  

           COMMENTS  

           1)Background  . Current law allows taxpayers to contribute money  
            to one or more of 13 voluntary contribution funds by checking  
            a box on their state income tax return. California law  
            requires contributions made through checkoffs to be made from  
            taxpayers' own resources (not from their tax liability, as is  
            possible on federal tax returns). Checkoff amounts may be  
            claimed as charitable contributions on taxpayers' tax returns  
            during the subsequent year. 

            To address the concern that a proliferation of income tax  
            checkoffs will cause California's personal income tax form to  
            grow to three pages, at considerable cost to the state,  
            Assembly committees require all checkoff bills to include a  
            sunset date, a $250,000 minimum contribution requirement  








                                                                  AB 190
                                                                  Page  2

            indexed for inflation, and "queuing language" to ensure that  
            any new checkoff is not added to the tax form until an  
            existing checkoff is removed. This bill is consistent with  
            committee policy. 

           2)Purpose  .  This bill is sponsored by the California Coalition  
            Against Sexual Assault (CALCASA),and is intended to augment  
            the amount of money available for both CALCASA and its 84  
            member rape crisis centers.

           Analysis Prepared by  :    Stephen Shea / APPR. / (916) 319-2081