BILL ANALYSIS
SB 91
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Date of Hearing: July 1, 2009
ASSEMBLY COMMITTEE ON APPROPRIATIONS
Kevin De Leon, Chair
SB 91 (Correa) - As Introduced: January 20, 2009
Policy Committee: Revenue and
Taxation Vote: 9-0
Urgency: No State Mandated Local Program:
No Reimbursable:
SUMMARY
This bill extends, from January 1, 2010 to January 1, 2015, the
sunset date for the California Senior Citizens' check-off
program on personal income tax returns. Proceeds from these
voluntary contributions support the California Senior
Legislature (CSL).
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 would be less than
$15,000.
COMMENTS
1)Rationale . According to the author's office, the purpose of
this bill is to continue the principal funding source for the
California CSL.
2)Background-voluntary contribution funds (VCFs) . California
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
SB 91
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assistance. Contributions to the VCFs have historically ranged
from $250,000 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-California senior's citizens checkoff program .
Voluntary contributions to this program, which have ranged
from $250,000 to $300,000 annually over the past five years,
are the primary source of funding for the CSL. The CSL is a
volunteer body of 40 Senior Senators and 80 Senior
Assemblymembers who are selected in elections supervised by
the Advisory Councils in the 33 Planning and Services Areas in
California, which were established by the federal Older
Americans Act of 1965. The primary mission of the CSL is to
assemble legislative proposals that affect senior citizens at
the state and federal levels and to introduce them to state
and federal legislative members.
Analysis Prepared by : Brad Williams / APPR. / (916) 319-2081