BILL ANALYSIS
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|SENATE RULES COMMITTEE | AB 658|
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THIRD READING
Bill No: AB 658
Author: Hayashi (D) and Lieu (D), et al
Amended: 3/4/10 in Senate
Vote: 21
SENATE REVENUE & TAXATION COMMITTEE : 3-0, 6/9/10
AYES: Wolk, Alquist, Padilla
NO VOTE RECORDED: Walters, Ashburn
SENATE APPROPRIATIONS COMMITTEE : Senate Rule 28.8
ASSEMBLY FLOOR : 65-1, 1/25/10 - See last page for vote
SUBJECT : Income tax checkoff: California Police
Activities League
SOURCE : Alameda County Deputy Sheriffs Activities
League, Inc.
DIGEST : This bill allows taxpayers to make voluntary
contributions to the California Police Activities League
Fund on their personal income tax returns.
ANALYSIS : Existing law allows taxpayers to contribute
money to one or more of 15 voluntary contribution funds by
checking a box on their state income tax return.
California law requires contributions made through
check-offs 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
CONTINUED
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contributions on taxpayers' tax returns during the
subsequent year. Existing law allows the Franchise Tax
Board (FTB) to design tax returns to provide for the
designation of contributions to specified funds either on
the return itself or on a separate schedule that must be
attached to the return.
This bill creates the California Police Activities League
(CALPAL) check-off to the personal income tax form upon the
removal of another voluntary contribution fund (VCF).
Specifically, this bill:
1. Requires the State Controller to allocate the funds to
the state CALPAL (the statewide chapter of the nonprofit
organization).
2. Requires the FTB to compile a report of the CALPAL
contributions received, by ZIP code, and distribute this
report to the state CALPAL and the chairs of the Senate
and Assembly Revenue and Taxation Committees.
3. Directs the state CALPAL, upon receipt of the FTB
information, to then allocate the funds to local
chapters in proportion to the voluntary contributions
made in the counties in which the local chapters reside.
Provides that a contribution made by a taxpayer in a ZIP
code that does not have a CALPAL chapter shall be
allocated to the state CALPAL to help establish CALPAL
chapters in that ZIP code, or to fund CALPAL activities
and programs.
4. Provides that the state CALPAL may use up to 15 percent
of the total funds to cover administrative costs of this
bill.
5. Sunsets in five years after becoming operative, or
whenever FTB estimates the annual contribution amount
will be less than $250,000, as adjusted for inflation.
This bill is intended to provide an additional funding
source for CALPAL. The author states that the program plays
a vital role in building relationships between law
enforcement personnel and community residents, particularly
at-risk youths.
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CALPAL is a nonprofit organization founded over 35 years
ago by police officers and provides educational and
recreational programs for youth ages 5-18. Over 300,000
youth actively participate in CALPAL's 130 local chapters.
Local CALPAL chapters are community-based organizations
started and operated through the voluntary efforts of law
enforcement officers. CALPAL's mission is to effectively
connect local law enforcement officers with the communities
they serve.
The program connects local law enforcement officers, paid
staff, and volunteers with youth. CALPAL personnel and
volunteers serve as role models, coaches, tutors, mentors,
chaperones and program managers. CALPAL chapters receive
no state funding and rely exclusively on contributions for
funding.
Related legislation . In addition to this bill, the
following bills have been introduced this year:
AB 1008 (Block) creates a VCF designation on the personal
income tax form for taxpayers to contribute to the National
Guard Education Assistance Fund. The bill is in the Senate
Revenue and Taxation Committee.
AB 1088 (Fletcher) creates a VCF designation on the
personal income tax return in order for taxpayers to
contribute to the Morale, Welfare, and Recreation Fund for
each of the veterans' homes, as provided. The bill is in
the Senate Appropriations Committee.
AB 1983 (Torrico) creates a VCF designation on the personal
income tax return for taxpayers to contribute to the Safely
Surrender Babies Fund. The bill is in the Senate
Appropriations Committee.
AB 2017 (Hall) creates a VCF designation on the personal
income tax return for taxpayers to contribute to the Young
Men's Christian Association (YMCA) Youth and Government
Fund. The bill is in the Senate Revenue and Taxation
Committee.
SB 1076 (Price) creates a VCF designation on the personal
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income tax return for taxpayers to contribute to the Arts
Council Fund. The bill is in the Assembly Revenue and
Taxation Committee.
FISCAL EFFECT : Appropriation: No Fiscal Com.: Yes
Local: No
SUPPORT : (Verified 6/28/10)
Alameda County Deputy Sheriffs' Activities League, Inc.
(source)
Antioch Police Activities League
California Police Activities League
Hollywood Police Activities League
Industry Sheriff's Youth Activities League
Los Angeles Police Department
Rancho Cordova Police Activities League
South Lake Tahoe Police Activities League
Visalia Police Activities League
Various other local Police Activities Leagues and police
departments
ASSEMBLY FLOOR :
AYES: Adams, Ammiano, Anderson, Beall, Bill Berryhill, Tom
Berryhill, Blakeslee, Block, Blumenfield, Bradford,
Brownley, Buchanan, Chesbro, Conway, Cook, Coto, De La
Torre, De Leon, DeVore, Emmerson, Eng, Evans, Feuer,
Fletcher, Fong, Fuentes, Fuller, Gaines, Galgiani,
Garrick, Gilmore, Hagman, Hayashi, Hernandez, Hill,
Huber, Huffman, Jeffries, Jones, Knight, Lieu, Logue,
Mendoza, Miller, Nava, Nielsen, John A. Perez, V. Manuel
Perez, Portantino, Ruskin, Salas, Saldana, Silva,
Skinner, Smyth, Solorio, Audra Strickland, Swanson,
Torlakson, Torres, Torrico, Tran, Villines, Yamada, Bass
NOES: Niello
NO VOTE RECORDED: Arambula, Caballero, Charles Calderon,
Carter, Davis, Furutani, Hall, Harkey, Bonnie Lowenthal,
Ma, Monning, Nestande
DLW:mw 6/29/10 Senate Floor Analyses
SUPPORT/OPPOSITION: SEE ABOVE
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