BILL NUMBER: AB 1049 AMENDED
BILL TEXT
AMENDED IN ASSEMBLY APRIL 2, 2009
INTRODUCED BY Assembly Member Torrico
FEBRUARY 27, 2009
An act to amend Section 362.04 of the Welfare and
Institutions Code, relating to foster parents. An act
to add Section 1255.9 to the Health and Safety Code, and to add and
repeal Article 18 (commencing with Section 18887) of Chapter 3 of
Part 10.2 of Division 2 of the Revenue and Taxation Code, relating to
tax ation.
LEGISLATIVE COUNSEL'S DIGEST
AB 1049, as amended, Torrico. Foster parents:
babysitters. Personal income taxes: voluntary
contributions: Safely Surrendered Baby Fund.
Existing law relating to the administration of personal income
taxes authorizes individual taxpayers to contribute amounts in excess
of their tax liability for the support of specified funds or
accounts.
This bill would allow individual taxpayers to designate on their
tax returns, that a specified amount in excess of their tax liability
be transferred to the Safely Surrendered Baby Fund, which would be
created by this bill.
This bill would provide that all moneys contributed to the fund,
upon appropriation by the Legislature, be allocated to the Franchise
Tax Board and the Controller for reimbursement of costs, as provided,
and to the State Department of Social Services for various programs
relating to the Safely Surrendered Baby Law, including the
administrative costs incurred by the department in the preparation of
a report regarding the Safely Surrendered Baby Law.
This bill would provide that these voluntary contribution
provisions are repealed on either January 1 of the 5th taxable year
following the taxable year the fund first appears on the personal
income tax return or on January 1 of an earlier calendar year, if the
Franchise Tax Board estimates that the annual contribution amount
will be less than $250,000, or an adjusted amount, as specified, for
subsequent taxable years.
Existing law requires a foster parent to use a reasonable and
prudent parent standard, as described, in selecting a babysitter to
provide occasional short-term babysitting for a foster child, as
specified.
This bill would make technical, nonsubstantive changes to that
provision.
Vote: majority. Appropriation: no. Fiscal committee: no
yes . State-mandated local program: no.
THE PEOPLE OF THE STATE OF CALIFORNIA DO ENACT AS FOLLOWS:
SECTION 1. Section 1255.9 is added to the
Health and Safety Code , to read:
1255.9. On and after ____, the State Department of Social
Services shall prepare and submit an annual report to the Legislature
regarding the impact of the Safely Surrendered Baby Law. The report
shall include, but is not limited to, the following:
(a) The number of infants both safely surrendered and abandoned
and the health condition of the infants.
(b) A compilation of information disclosed on the voluntary
questionnaire provided to those persons who safely surrender an
infant.
SEC. 2. Article 18 (commencing with Section 18887)
is added to Chapter 3 of Part 10.2 of Division 2 of the
Revenue and Taxation Code , to read:
Article 18. Safely Surrendered Baby Fund
18887. (a) Any individual may designate on the tax return that a
contribution in excess of the tax liability, if any, be made to the
Safely Surrendered Baby Fund, which is established by Section 18888.
(b) The contributions shall be in full dollar amounts and may be
made individually by each signatory on a joint return.
(c) A designation under subdivision (a) shall be made for any
taxable year on the initial return for that taxable year, and once
made shall be irrevocable. In the event that payment and credits
reported on the return, together with any other credits associated
with the individual's account, do not exceed the individual's
liability, the return shall be treated as though no designation has
been made.
(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) The Franchise Tax Board shall revise the form of the return to
include a space labeled "Safely Surrendered Baby Fund" to allow for
the designation permitted under subdivision (a). 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 fund outreach about, to expand awareness of, and to
ensure the enforcement of, the Safely Surrendered Baby Law.
(f) Notwithstanding any other provision, a voluntary contribution
designation for the Safely Surrendered Baby Fund shall not be added
on the tax return until another voluntary contribution designation is
removed.
(g) 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).
18888. There is hereby established in the State Treasury the
Safely Surrendered Baby Fund to receive contributions made pursuant
to Section 18887. 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 18887 to be transferred to the Safely
Surrendered Baby Fund. The Controller shall transfer from the
Personal Income Tax Fund to the Safely Surrendered Baby Fund an
amount not in excess of the sum of the amounts designated by
individuals pursuant to Section 18887 for payment into that fund.
18889. All money transferred to the Safely Surrendered Baby Fund,
upon appropriation by the Legislature, shall be allocated as
follows:
(a) To the Franchise Tax Board and the Controller only 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 State Department of Social Services for the following:
(1) The distribution of grants for programs to increase public
awareness and outreach regarding the Safely Surrendered Baby Law,
including, but not limited to, public service announcements in
English and Spanish, safe surrender hotlines, a State Department of
Social Service Internet Web site with a comprehensive list of
safe-surrender sites, education, and training for communities and
schools.
(2) Administrative costs incurred by the Office of Child Abuse
Prevention in the enforcement of the Safely Surrendered Baby Law,
including, but not limited to, any costs incurred in clarifying the
circumstances under which safe-surrender sites and counties must
protect the identifying information of the individual who surrenders
an infant.
(3) Administrative costs of the State Department of Social
Services incurred pursuant to Section 1255.9 of the Health and Safety
Code.
18890. (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 Safely Surrendered
Baby Fund on the personal income 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) (1) By September 1 of the second calendar year and each
subsequent calendar year that the Safely Surrendered Baby Fund
appears on the tax return, the Franchise Tax Board shall do all of
the following:
(A) Determine the minimum contribution amount required to be
received during the next calendar year for the fund to appear on the
tax return for the taxable year that includes that next calendar
year.
(B) Provide written notification to the State Department of Social
Services of the amount determined in subparagraph (A).
(C) Determine whether the amount of contributions estimated to be
received during the calendar year will equal or exceed the minimum
contribution amount determined by the Franchise Tax Board for the
calendar year pursuant to subparagraph (A). The Franchise Tax Board
shall estimate the amount of contributions to be received by using
the actual amounts received and an estimate of the contributions that
will be received by the end of that calendar year.
(2) If the Franchise Tax Board determines that the amount of the
contributions estimated to be received during a calendar year will
not at least equal the minimum contribution amount for the calendar
year, this article is repealed with respect to taxable years
beginning on or after January 1 of that calendar year.
(3) For purposes of this section, the minimum contribution amount
for a calendar year means two hundred fifty thousand dollars
($250,000) for the second calendar year after the first appearance of
the Safely Surrendered Baby Fund on the personal income tax return
or the adjusted minimum contribution amount adjusted pursuant to
subdivision (c).
(c) For each calendar year, beginning with the third calendar year
after the first appearance of the Safely Surrendered Baby Fund on
the personal income tax return, the Franchise Tax Board shall adjust,
on or before September 1 of that calendar year, the minimum
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 calendar year multiplied by the
inflation factor adjustment as specified in subparagraph (A) of
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 for all items 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.
SECTION 1. Section 362.04 of the Welfare and
Institutions Code is amended to read:
362.04. (a) For purposes of this section:
(1) "Caregiver" means any licensed or certified foster parent,
approved relative caregiver, or approved nonrelative extended family
member.
(2) "Reasonable and prudent parent" or "reasonable and prudent
parent standard" means the standard characterized by careful and
sensible parental decisions that maintain the child's health, safety,
and best interest.
(3) "Short-term" means no more than 24 consecutive hours.
(b) (1) Every caregiver may arrange for occasional short-term
babysitting of a foster child for whom the caregiver is licensed,
certified, or approved to provide care and allow individuals to
supervise the foster child for the purposes set forth in Section
362.05, or on occasions, including, but not limited to, when the
foster parent has a medical or other health care appointment, grocery
or other shopping, personal grooming appointments, special occasions
for the foster parents, foster parent training classes,
school-related meetings (such as parent-teacher conferences),
business meetings, adult social gatherings, or an occasional evening
out by the foster parent.
(2) Caregivers shall use a reasonable and prudent parent standard
in determining and selecting appropriate babysitters for occasional
short-term use.
(3) The caregiver shall endeavor to provide the babysitter with
the following information before leaving the child for purposes of
short-term care:
(A) Information about the child's emotional, behavioral, medical
or physical conditions, if any, necessary to provide care for the
child during the time the foster child is being supervised by the
babysitter.
(B) Any medication that should be administered to the foster child
during the time the foster child is being supervised by the
babysitter.
(C) Emergency contact information that is valid during the time
the foster child is being supervised by the babysitter.
(c) Babysitters selected by the caregiver to provide occasional
short-term care to a foster child under the provisions of this
section shall be exempt from any department regulation requiring
health screening or cardiopulmonary resuscitation certification or
training.
(d) Each state and local entity shall ensure that private agencies
that provide foster care services to dependent children have
policies consistent with this section. Policies that are not
consistent with this section include those that are incompatible
with, contradictory to, or more restrictive than this section.