BILL ANALYSIS
AB 1049
Page 1
CONCURRENCE IN SENATE AMENDMENTS
AB 1049 (Torrico)
As Amended September 1, 2009
Majority vote
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|ASSEMBLY: |78-0 |(June 2, 2009) |SENATE: |28-3 |(September 2, |
| | | | | |2009) |
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Original Committee Reference: REV. & TAX.
SUMMARY : Authorizes the addition of the Safely Surrendered Baby
Fund (Fund) checkoff to the personal income tax (PIT) form upon
the removal of another voluntary contribution fund (VCF) from
the form.
The Senate amendments :
1)Eliminate the provisions requiring the State Department of
Social Services (DSS) to use Fund moneys to distribute grants.
2)Provide that DSS is not required to expend any funds other
than those allocated under this bill for Fund-related
activities.
3)Provide that DSS is not required to use any resources for
Fund-related activities other than those provided under this
bill.
4)Add coauthors.
EXISTING LAW :
1)Allows taxpayers to designate on their PIT returns a
contribution to any of 15 VCFs.
2)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.
AB 1049
Page 2
4)Allows parents or other persons with lawful custody to
surrender an infant 72 hours old or younger to safe-surrender
sites without facing prosecution for child abandonment.
AS PASSED BY THE ASSEMBLY , this bill:
1)Established the Fund in the State Treasury.
2)Provided that all moneys transferred to the Fund, upon
appropriation by the Legislature, would be allocated as
follows:
a) To the Franchise Tax Board (FTB) and the State
Controller for reimbursement of costs incurred in
administering the checkoff; and,
b) To DSS for the distribution of grants 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 Website with a comprehensive list
of safe-surrender sites, education, and training for
communities and schools.
3)Provided 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 estimated that the annual contribution
amount will be less than $250,000, or an adjusted amount for
subsequent years.
FISCAL EFFECT : Assuming the Fund is added to the 2009 return,
FTB estimates revenue losses, resulting from contribution
deductions, to be less than $15,000 in fiscal year (FY) 2010-11
and FY 2011-12.
COMMENTS : The author states, "This bill is needed to provide
an ongoing Fund for the protection of the 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."
AB 1049
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Committee Staff Comments:
1)The Safely Surrendered Baby Law: In April of 2008, the
California State Auditor issued a report on the Safely
Surrendered Baby Law. The report highlighted the following
issues:
a) Since 2006, state agencies have had virtually no legal
obligations under the safe-surrender law - DSS's only
involvement is compiling information that counties must
submit when their designated sites accept surrendered
babies;
b) No state agency currently publicizes the safe-surrender
law nor has consistent funding been provided for raising
the public's awareness of the law. DSS conducted a media
campaign from October 2002 to December 2003, but has not
developed any further goals for conducting additional
activities;
c) Safe-surrender sites are violating state law by
disclosing confidential information on parents who
surrendered babies. Of the 218 babies surrendered since
2001, county files contained confidential information in 24
cases, including 16 of the 176 cases occurring after the
Legislature amended the law to protect personal identifying
information;
d) Counties have incorrectly classified babies as safely
surrendered or abandoned. Children improperly classified
as safely surrendered may not be allowed access to
information on their parents even though they may have the
legal right to the information; and,
e) The vast majority of surrendered babies may not have
access to critical medical information later in life
because safe-surrender sites have difficulties in obtaining
vital medical history information.
2)Related legislation: There are at least two other bills in
the current legislative session that would add new VCFs to the
PIT return:
a) AB 1088 (Fletcher) would create an unnamed VCF to
provide an additional funding source for veterans' homes.
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AB 1088 is pending with the Assembly Revenue and Taxation
Committee as a two-year bill.
b) SB 516 (DeSaulnier), introduced in the currently
legislative session, would create the California Fund for
Youth to support a newly created California Youth
Legislature. SB 516 is pending with the Assembly Committee
on Revenue and Taxation as a two-year bill.
Analysis Prepared by : M. David Ruff / REV. & TAX. / (916)
319-2098
FN: 0002793