BILL ANALYSIS
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|SENATE RULES COMMITTEE | AB 1049|
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THIRD READING
Bill No: AB 1049
Author: Torrico (D), et al
Amended: 9/1/09 in Senate
Vote: 21
SENATE REVENUE & TAXATION COMMITTEE : 6-1, 7/8/09
AYES: Wolk, Walters, Alquist, Florez, Padilla, Wiggins
NOES: Ashburn
NO VOTE RECORDED: Runner
SENATE APPROPRIATIONS COMMITTEE : 12-1, 8/27/09
AYES: Kehoe, Cox, Corbett, Denham, Hancock, Leno, Oropeza,
Price, Walters, Wolk, Wyland, Yee
NOES: Runner
ASSEMBLY FLOOR : 78-0, 6/2/09 - See last page for vote
SUBJECT : Income tax check-off: Safely Surrendered Baby
Fund
SOURCE : Author
DIGEST : This bill authorizes the addition of the Safely
Surrendered Baby Fund check-off to the personal income tax
form upon the removal of another voluntary contribution
fund from the form.
ANALYSIS : Existing law (1) allows taxpayers to designate
on their personal income tax (PIT) returns a contribution
to any of 15 voluntary contribution funds (VCFs); (2)
CONTINUED
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provides a specific sunset date for each VCF, except the
California Seniors Special Fund; (3) provides that each VCF
must meet a minimum annual contribution amount to remain in
effect, except for the California Seniors Special fund, the
California firefighters' Memorial Fund, and the California
Peace Officer Memorial Foundation Fund; and (4) allows
parents or other person with lawful custody to surrender an
infant 72 hours old or younger to safe-surrender sites
without facing prosecution for child abandonment.
This bill:
1.Establishes the Safely Surrendered Baby Fund (Fund) in
the State Treasury.
2.Provides that all monies transferred to the Fund, upon
appropriation by the Legislature, shall be allocated as
follows:
A. To the Franchise Tax Board (FTB) and the State
Controller for reimbursement of costs incurred in
administering the check-off.
B. To the Department of Social Services (DSS) for
programs to increase public awareness and outreach
regarding the Safely Surrendered Baby Law, including
public service announcements in English and Spanish,
safe surrender hotlines, a DSS Internet web site with
a comprehensive list of safe-surrender sites,
education, and training for communities and schools.
3.Specifies that DSS is not required to expend any funds
other than those funds allocated to DSS by the
Legislature pursuant to this section for the Safely
Surrendered Baby Fund-related activities. DSS is not
required to utilize any resources for Safely Surrendered
Baby Fund-related activities other than those provided
pursuant to this section.
4.Provides for the Fund provisions' automatic repeal on
either January 1 of the fifth taxable year following the
taxable year the VCF first appears on the PIT return or
on January 1 of an earlier year, if FTB estimates that
the annual contribution amount will be less than
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$250,000, or an adjusted amount for subsequent years.
The author's office states, "this bill is needed to provide
an ongoing Fund for the protection of innocent lives of
babies. According to the State Auditor's report released
in 2008, it indicates that over 400 babies have been found
to be abandoned illegally in California. The purpose of
this bill is to fund outreach, to expand awareness on the
Safely Surrendered Baby Law, and to ensure the law is
effectively enforced."
The Safely Surrendered Baby Law allows a parent or other
persons with lawful custody to confidentially surrender an
infant 72 hours old or younger to designated safe-surrender
sites without facing prosecution for child abandonment.
DSS reports that as of June 30, 2008, 251 newborns have
been safely surrendered in California and another 149
infants have been found alive following illegal
abandonment. A recent report by the State Auditor
highlighted a number of issues related to the program,
including the lack of state involvement and public outreach
funding, as well as violations of confidentiality
provisions and incorrect classifications of babies as
safely surrendered.
FISCAL EFFECT : Appropriation: No Fiscal Com.: Yes
Local: No
Assuming the check-off appears on the 2009 tax return and
the minimum donation amount is achieved, the estimated tax
revenue loss would be approximately $15,625 annually
(applying the average marginal tax rate of 6.25 percent),
beginning in 2010-11, because contributions would be
claimed as an itemized deduction in the following tax year.
Costs for the FTB to administer the program are minor and
are reimbursed from donated amounts.
ASSEMBLY FLOOR :
AYES: Adams, Ammiano, Anderson, Arambula, Beall, Tom
Berryhill, Blakeslee, Blumenfield, Brownley, Buchanan,
Caballero, Charles Calderon, Carter, Chesbro, Conway,
Cook, Coto, Davis, De La Torre, De Leon, DeVore, Duvall,
Emmerson, Eng, Evans, Feuer, Fletcher, Fong, Fuentes,
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Fuller, Furutani, Gaines, Galgiani, Garrick, Gilmore,
Hagman, Hall, Harkey, Hayashi, Hernandez, Hill, Huber,
Huffman, Jeffries, Jones, Knight, Krekorian, Lieu, Logue,
Bonnie Lowenthal, Ma, Mendoza, Miller, Monning, Nava,
Nestande, Niello, Nielsen, John A. Perez, V. Manuel
Perez, Portantino, Price, Ruskin, Salas, Saldana, Silva,
Skinner, Smyth, Solorio, Audra Strickland, Swanson,
Torlakson, Torres, Torrico, Tran, Villines, Yamada, Bass
NO VOTE RECORDED: Bill Berryhill, Block
DLW:cm 9/1/09 Senate Floor Analyses
SUPPORT/OPPOSITION: NONE RECEIVED
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