BILL ANALYSIS
AB 1983
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Date of Hearing: April 28, 2010
ASSEMBLY COMMITTEE ON APPROPRIATIONS
Felipe Fuentes, Chair
AB 1983 (Torrico) - As Introduced: February 17, 2010
Policy Committee: Revenue and
Taxation Vote: 9-0
Urgency: No State Mandated Local Program:
No Reimbursable:
SUMMARY
This bill adds the Safely Surrendered Baby Fund to the list of
voluntary contribution funds included on the personal income tax
form. 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.
FISCAL EFFECT
The contributions may be taken as an itemized deduction on
income tax returns. The Franchise Tax Board estimates that the
annual revenue losses from these deductions will be about
$15,000 annually beginning in 2011-12.
COMMENTS
1)Rationale. The author states that this bill is needed to
provide an ongoing fund to protect abandoned 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.
2)Background-voluntary contribution funds (VCFs) . California
AB 1983
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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 VCFs have historically ranged
from about $200,000 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.
4)Related legislation . This bill is nearly identical to AB 1049
(Torrico), from 2009, which passed both houses of the
Legislature but was vetoed governor. The veto message stated
that "after careful and deliberative consideration, I do not
believe it is necessary to sign this bill at this time." AB
2017, also before this committee authorizes a checkoff for the
California YMCA Youth and Government Fund.
Analysis Prepared by : Brad Williams / APPR. / (916) 319-2081