BILL ANALYSIS
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|SENATE RULES COMMITTEE | AB 1088|
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THIRD READING
Bill No: AB 1088
Author: Fletcher (R)
Amended: 3/1/10 in Senate
Vote: 21
SENATE VETERANS AFFAIRS COMMITTEE : 4-0, 4/13/10
AYES: Denham, Correa, Negrete McLeod, Cedillo
NO VOTE RECORDED: Wyland, Vacancy, Vacancy
SENATE REVENUE & TAXATION COMMITTEE : 3-0, 6/23/10
AYES: Wolk, Alquist, Padilla
NO VOTE RECORDED: Walters, Ashburn
SENATE APPROPRIATIONS COMMITTEE : Senate Rule 28.8
ASSEMBLY FLOOR : 71-0, 1/27/10 - See last page for vote
SUBJECT : Taxpayer contributions: California Veterans
Homes Fund
SOURCE : Author
DIGEST : This bill authorizes the addition of the
California Veterans Homes Fund check-off to the personal
income tax form upon the removal of another voluntary
contribution fund from the form.
ANALYSIS :
Existing Law
CONTINUED
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1. Allows taxpayers to designate on their personal income
tax (PIT) returns a contribution to any of 15 voluntary
contribution funds (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.
This bill:
1. Establishes the California Veterans Homes Fund (Fund) in
the State Treasury.
2. Provides that all moneys 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 California Department of Veterans Affairs
(CDVA) for allocation to the administrators of
veterans' homes. Specifically, moneys shall be
distributed proportionally to the Morale, Welfare,
and Recreation Fund of each veteran.
3. States that it is the Legislature's intent for this bill
to create an additional funding source for veterans
homes that will supplement, and not supplant, other
funding sources.
4. Provides for the Fund provisions' automatic repeal on
either January 1 of the fifth taxable year following the
first appearance of the Fund on the PIT return, or on
January 1 of an earlier year, if FTB estimates that the
annual contribution amount will be less than $250,000,
or an adjusted amount for subsequent years.
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5. Deletes the statutory provisions that authorized the
Veterans Quality of Life Fund check-off, which was also
used to fund veterans' homes.
6. Makes other conforming changes.
California Veterans' Home . As noted by CDVA, the Veterans'
Home of California is first and foremost a place where
veterans come to live. Specifically, "It offers complete
medical and dental care amidst the amenities of a small
town atmosphere. Residents may participate in on- or
off-campus activities, civic affairs or attend veterans'
service organization meetings. On campus, residents have
the option of participating in the Therapeutic Employment
Program or by helping other veterans through volunteer
service." CDVA currently operates campuses in Yountville
(Napa County), Barstow (San Bernardino County), Chula Vista
(San Diego County), Lancaster (Los Angeles County), and
Ventura (Ventura County). CDVA is also designing and
constructing three new homes in West Los Angeles (Los
Angeles County), Fresno (Fresno County), and Redding
(Shasta County).
Comment
The author's office states this bill establishes a
voluntary contribution fund to finance programs and
services at the California Veterans' Homes via the Morale,
Welfare, and Recreation Fund provided by Section 1048 of
the Military and Veterans Code.
Prior/Related Legislation
AB 357 (Horton), Chapter 143, Statutes of 2005, authorizes
the addition of a virtually identical VCF called the
Veterans' Quality of Life Fund to augment the amount of
money available to the state's veterans homes. The
Veterans' Quality of Life Fund appeared on the 2005 and
2006 tax returns in calendar years 2006 and 2007,
respectively. The prior fund received $135,345 in 2006 and
$168,146 in 2007. For tax years beginning on or after
January 1, 2007, the fund needed to meet a minimum
contribution threshold of $250,000 but failed to do so, and
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as a result, the fund ceased to be operative.
AB 658 (Hayashi) creates a VCF designation on the personal
income tax return in order for taxpayers to contribute to
the California Police Activities Fund (CALPAL). This bill
is on the Senate Third Reading File.
AB 1008 (Block) creates a VCF designation on the personal
income tax form for taxpayers to contribute to the National
Guard Education Assistance Fund. This bill is on the
Senate Third Reading File.
AB 1983 (Torrico), provides a tax check-off for the Safety
Srrendered Baby Fund. This bill is in Senate Third Reading
File.
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. This bill is on the Senate Third Reading File.
SB 1076 (Price) creates a VCF designation on the personal
income tax return for taxpayers to contribute to the Arts
Council Fund. This bill has been held in the Senate
Appropriations Committee.
FISCAL EFFECT : Appropriation: No Fiscal Com.: Yes
Local: No
SUPPORT : (Verified 8/2/10)
American Legion, Department of California
AMVETS, Department of California
California Association of County Veterans Service Officers
Sacramento Veterans Affiliated Council
San Diego County Veterans Nursing Council
San Diego County Veterans Service Officers
San Diego United veterans Council
Vietnam Veterans of America, California State Council
ASSEMBLY FLOOR :
AYES: Adams, Anderson, Arambula, Beall, Bill Berryhill,
Tom Berryhill, Blakeslee, Block, Blumenfield, Bradford,
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Brownley, Buchanan, Caballero, Charles Calderon, Chesbro,
Conway, Cook, Coto, Davis, De La Torre, De Leon, DeVore,
Emmerson, Eng, Evans, Feuer, Fletcher, Fong, Fuentes,
Fuller, Furutani, Gaines, Galgiani, Garrick, Gilmore,
Hagman, Harkey, Hayashi, Hernandez, Hill, Huber, Huffman,
Jeffries, Jones, Knight, Lieu, Logue, Bonnie Lowenthal,
Ma, Mendoza, Miller, Monning, Nava, Nestande, Nielsen,
John A. Perez, Portantino, Ruskin, Salas, Saldana, Silva,
Skinner, Smyth, Solorio, Audra Strickland, Swanson,
Torres, Torrico, Tran, Villines, Yamada
NO VOTE RECORDED: Ammiano, Carter, Hall, Niello, V. Manuel
Perez, Torlakson, Bass
TSM:do 8/4/10 Senate Floor Analyses
SUPPORT/OPPOSITION: SEE ABOVE
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