BILL NUMBER: AB 563	AMENDED
	BILL TEXT

	AMENDED IN SENATE  AUGUST 17, 2009
	AMENDED IN SENATE  JUNE 30, 2009
	AMENDED IN ASSEMBLY  MAY 4, 2009
	AMENDED IN ASSEMBLY  APRIL 2, 2009

INTRODUCED BY   Assembly Member Cook

                        FEBRUARY 25, 2009

   An act to amend Section 18707 of the Revenue and Taxation Code,
relating to taxation  , and declaring the urgency thereof, to
take effect immediately  .


	LEGISLATIVE COUNSEL'S DIGEST


   AB 563, as amended, Cook. Personal income taxes: contributions:
California Military Family Relief Fund.
   The Personal Income Tax Law allows taxpayers, until January 1,
2015, to designate on their tax returns that a specified amount in
excess of their tax liability be contributed to the California
Military Family Relief Fund to provide financial aid grants to
eligible reserve members of the Armed Forces of the United States who
are California residents and requires all moneys transferred to the
fund, upon appropriation by the Legislature, to be allocated as
specified.
   This bill would require moneys transferred to the fund, upon
appropriation by the Legislature and after allocations to the
Franchise Tax Board and the Controller, to be allocated to the state
Military Department for the establishment of financial aid grants
provided to California National Guard members and reserve members of
the Armed Forces of the United States, as specified. 
   This bill would declare that it is to take effect immediately as
an urgency statute. 
   Vote:  majority   2/3  . Appropriation:
no. Fiscal committee: yes. State-mandated local program: no.


THE PEOPLE OF THE STATE OF CALIFORNIA DO ENACT AS FOLLOWS:

  SECTION 1.  Section 18707 of the Revenue and Taxation Code is
amended to read:
   18707.  All moneys transferred to the California Military Family
Relief 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 pursuant to this
article.
   (b) (1) To the state Military Department for the establishment of
financial aid grants to California National Guard members and reserve
members of the Armed Forces of the United States who are California
residents, and who have been called to active duty. The state
Military Department shall establish eligibility criteria for the
grants.
   (2) It is the intent of the Legislature that every qualified
California National Guard or reserve member, regardless of branch, in
need of emergency assistance be able to receive a grant.
   (3) In addition to criteria established by the state Military
Department pursuant to paragraph (1), the California National Guard
members and reserve members of the Armed Forces of the United States
who are California residents shall show proof of all of the following
to be eligible to receive a grant:
   (A) Membership in the California National Guard or a reserve
component of the Armed Forces of the United States.
   (B) Residency in California.
   (C) Deployment to active duty for at least 60 consecutive days.
   (D) One of the following:
   (i) The military salary of the member, combined with any ongoing
partial receipt of civilian salary, has decreased by 10 percent or
more from the member's civilian salary, or the household income of
the member's family has decreased by 10 percent or more from the
member's household income prior to deployment.
   (ii) The member, within six months of returning from active duty,
has experienced a 10-percent loss, or greater, in income, compared to
predeployment income, as a direct result of deployment.
   (iii) The member was injured while serving on active duty and has
been discharged from federal active duty and is actively seeking
assistance through the United States Department of Veterans' Affairs
with regard to disability compensation benefits or treatment, or
both. Application for a cash grant under this section shall be
submitted within 18 months of being released from federal military
active duty, along with written substantiation demonstrating that the
member's current financial hardship is a direct result of a military
deployment and an injury sustained during the deployment.
   (4) Grants awarded pursuant to this article may only be used for
any of the following: food, housing, child care, utilities, medical
services, medical prescriptions, insurance, and vehicle-related
payments.
   (5) California National Guard members and reserve members of the
Armed Forces of the United States who are California residents shall
not be eligible to receive a grant if the member receives a punitive
discharge or an administrative discharge with service characterized
as under other than honorable conditions.
   (6) Reserve members of the Armed Forces of the United States who
are awarded grants pursuant to this article may be required to
receive counseling, within a specified time period, as a condition of
the grants.
   SEC. 2.    This act is an urgency statute necessary
for the immediate preservation of the public peace, health, or safety
within the meaning of Article IV of the Constitution and shall go
into immediate effect. The facts constituting the necessity are:
 
   In order to provide immediate financial aid grants to California
National Guard members and reserve members of the Armed Forces of the
United States who are California residents, it is necessary that
this act take effect immediately.