BILL ANALYSIS
AB 1983
Page 1
Date of Hearing: April 19, 2010
ASSEMBLY COMMITTEE ON REVENUE AND TAXATION
Anthony J. Portantino, Chair
AB 1983 (Torrico) - As Introduced: February 17, 2010
Majority vote. Fiscal committee.
SUBJECT : Personal income taxes: voluntary contributions:
Safely Surrendered Baby Fund
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. Specifically, this bill :
1)Establishes the Fund in the State Treasury.
2)Provides that all money 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 checkoff; and,
b) To the State 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 Website with a
comprehensive list of safe-surrender sites, education, and
training for communities and schools.
3)Provides that DSS shall not be required to spend any funds,
other than those allocated from the Fund, for Fund-related
activities.
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 $250,000, or an adjusted amount for
subsequent years.
AB 1983
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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.
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.
FISCAL EFFECT : FTB staff estimates annual revenue losses of
roughly $15,000 beginning in fiscal year 2011-12.
COMMENTS :
1)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 and to expand awareness on the Safely Surrendered
Baby Law."
2)Proponents state, "The safe-surrender program has been in
existence since 2001, with more than 300 babies being safely
surrendered during that time frame. However, publicity for
the program has been inconsistent, as a dedicated funding
source for outreach activities has never been provided. AB
1983 would develop such a funding source, with the tax
check-off sunsetting five years after enactment. This will
give lawmakers an opportunity to review the results of the
check-off and determine whether to reauthorize it."
3)Committee Staff Comments :
a) The Safely Surrendered Baby Law : In April of 2008, the
California State Auditor issued a report on the Safely
AB 1983
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Surrendered Baby Law. The report highlighted the following
issues:
i) 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;
ii) 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;
iii) 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;
iv) 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,
v) The vast majority of surrendered babies may not have
access to critical medical information later in life
because safe-surrender sites have difficulty in obtaining
vital medical history information.
b) Why is this Bill so Familiar? : Last year, the author
introduced AB 1049 (Torrico), which contained provisions
nearly identical to this bill. Governor Schwarzenegger
vetoed the bill and provided the following veto message:
I have reviewed the merits of this bill. After
careful and deliberative consideration, I do not
believe it is necessary to sign this bill at this
time.
AB 1983
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c) Related legislation :
AB 2017 (Hall), introduced in the current legislative
session, authorizes the addition of the California YMCA
Youth and Government Fund checkoff to the personal income
tax form upon the removal of another voluntary contribution
fund from the form. AB 2017 is scheduled to be heard in
this Committee on April 19, 2010.
REGISTERED SUPPORT / OPPOSITION :
Support
American Congress of Obstetricians and Gynecologists, District
IX
California Catholic Conference
County Welfare Directors Association of California
Planned Parenthood Affiliates of California
Opposition
None on file
Analysis Prepared by : M. David Ruff / REV. & TAX. / (916)
319-2098