BILL ANALYSIS
AB 1049
Page 1
Date of Hearing: May 13, 2009
ASSEMBLY COMMITTEE ON APPROPRIATIONS
Kevin De Leon, Chair
AB 1049 (Torrico) - As Amended: April 22, 2009
Policy Committee: Revenue and
Taxation Vote: 9-0
Health 19-0
Urgency: No State Mandated Local Program:
No Reimbursable:
SUMMARY
This bill (a) adds the Safely Surrendered Baby Fund to the list
of voluntary contribution funds included on the personal income
tax form and (b) requires the State Department of Social
Services (DSS) to submit an annual report to the Legislature
regarding the impact of the existing Safely Surrendered Baby
Law. Specifically, the bill:
1)Provides that the new fund will be included on the return upon
removal of an existing fund, and will remain on the form for
five years unless contributions fall below $250,000 per year.
2)Provides that contributions to the fund will be allocated to
DSS for the distribution of grants for programs to increase
public awareness and outreach regarding the Safely Surrendered
Baby Law.
3)Requires the DSS report to include information on (a) the
number of infants both safely surrendered and abandoned, (b)
the health condition of the infants, and (c) a compilation of
information disclosed on the voluntary questionnaire provided
to those individuals who safely surrender an infant.
FISCAL EFFECT
1)About $200,000 annual cost to DSS to assimilate information
and prepare the required report.
2)The contributions may be taken as an itemized deduction on
income tax returns. The Franchise Tax Board estimates that the
AB 1049
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annual revenue losses from these deductions would be less than
$20,000.
COMMENTS
1)Rationale . The author states that this bill is needed to
provide an ongoing fund for the protection of the innocent
lives of babies. The author cites the State Auditor's report
released in 2008, which determined over 400 babies have been
abandoned in California. The purpose of this bill is to fund
outreach and expand awareness of the Safely Surrendered Baby
Law, and ensure the law is effectively enforced.
2)Background-voluntary contribution funds (VCFs) . California
taxpayers can make voluntary contributions to any of 15 funds
listed on the state personal income tax return. The
contributions are in addition to any tax liabilities otherwise
owed. Thus, they do not directly reduce state taxes otherwise
available to support state-funded programs in the year in
which they are made. However, the amounts are allowed as an
itemized deduction for charitable contributions on the
subsequent year's income tax return. These voluntary
contributions support various purposes, including cancer
research, endangered species preservation, and emergency food
assistance. Contributions to the VCFs have historically ranged
from $300,000 to $800,000 per year. All but one VCF (the
California Seniors Special Fund) have sunset dates, and most
must meet a minimum annual contribution to remain on the
return.
3)Background-safely surrendered baby law . Under this law,
parents or other persons with lawful custody may surrender an
infant 72 hours old or younger to safe-surrender sites without
facing prosecution for child abandonment. A recent report by
the California State Auditor highlighted a number of issues
related to the program, including the lack of state
involvement, and instances of violations and
misclassifications of information by local safe-surrender
sites.
Analysis Prepared by : Brad Williams / APPR. / (916) 319-2081