BILL ANALYSIS
SB 91
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SENATE THIRD READING
SB 91 (Correa and Alquist)
As Amended July 8, 2009
Majority vote
SENATE VOTE :31-2
REVENUE & TAXATION 9-0 APPROPRIATIONS 15-0
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|Ayes:|Charles Calderon, DeVore, |Ayes:|De Leon, Nielsen, |
| |Beall, Coto, Harkey, Ma, | |Ammiano, Coto, Davis, |
| |Hagman, Portantino, | |Duvall, Fuentes, Hall, |
| |Saldana | |Harkey, Miller, John A. |
| | | |Perez, Skinner, Solorio, |
| | | |Audra Strickland, |
| | | |Torlakson |
|-----+--------------------------+-----+--------------------------|
| | | | |
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SUMMARY : Extends, from January 1, 2010, to January 1, 2015, the
sunset date for the statutory provisions authorizing the
California Fund for Senior Citizens (Fund) checkoff.
EXISTING LAW :
1)Allows taxpayers to designate on their personal income tax
(PIT) returns a contribution to any of 15 voluntary
contribution funds (VCFs), including the Fund.
2)Provides a specific sunset date for each VCF, except the
California Seniors Special Fund.
3)Provides that each VCF must receive 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)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
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Controller for reimbursement of all administrative costs;
and,
b) To the California Senior Legislature, for its ongoing
activities on behalf of older persons.
FISCAL EFFECT : Assuming an itemized deduction is claimed for
every dollar contributed to the Fund, the FTB estimates that
this bill would reduce General Fund revenues by approximately
$15,000 per year.
COMMENTS : The author notes:
The California Senior Legislature (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 (PSAs) in California,
which were established by the federal Older Americans Act
of 1965.
The CSL was founded largely through the efforts of Senator
Henry Mello who in 1980 requested that the California
Commission on Aging call a session of the Silver-Haired
Legislature through ACR 129. In 1982, this became the
California Senior Legislature and Senator Mello in SCR 44
asked that this be an annual event.
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 Members of the
State Legislature or the Congress. The CSL also advocates
for laws that impact Senior Citizens in California and in
the U.S.
The California Senior Legislature is sponsoring this measure.
The California Senior Legislature notes that, since 1981, it has
labored to identify, develop, and support legislative proposals
that protect and enhance the quality of life of California's
seniors.
Committee Staff Notes:
1)Background: FTB reports that the Fund first appeared on the
1983 PIT return. The minimum contribution amount for each
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calendar year is $250,000, which is not annually adjusted for
inflation. In the past four calendar years, the Fund has
received the following total contributions:
-----------------------------------------------------------
| 2005 | 2006 | 2007 | 2008 |
|-------------+---------------+---------------+-------------|
| $296,136 | $258,411 | $264,645 |$288,695 |
| | | | |
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2)Legislative history of the Fund:
a) SB 1249 (Alquist), Chapter 645, Statutes of 2006, froze
the Fund minimum contribution amount at $250,000 and
deleted the requirement for an annual inflation adjustment.
b) AB 137 (Correa), Chapter 376, Statutes of 2003, extended
the Fund provisions' sunset date from January 1, 2005, to
January 1, 2010.
c) AB 1697 (Committee on Aging and Long-Term Care), Chapter
228, Statutes of 1999, extended the Fund provisions' sunset
date from January 1, 2000, to January 1, 2005.
3)Current VCF bills: The following related bills were
introduced in the current Legislative Session:
a) AB 292 (Yamada) would extend, from January 1, 2010, to
January 1, 2015, the sunset date for the article that
authorizes the California Alzheimer's Disease and Related
Disorders Research Fund checkoff. AB 292 is on the Senate
Floor.
b) AB 1049 (Torrico) authorizes the addition of the Safely
Surrendered Baby Fund checkoff to the PIT form upon the
removal of another VCF from the form. AB 1049 is in the
Senate Revenue and Taxation Committee.
Analysis Prepared by : M. David Ruff / REV. & TAX. / (916)
319-2098
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FN:
0001708