BILL ANALYSIS �
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|SENATE RULES COMMITTEE | AB 971|
|Office of Senate Floor Analyses | |
|1020 N Street, Suite 524 | |
|(916) 651-1520 Fax: (916) | |
|327-4478 | |
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THIRD READING
Bill No: AB 971
Author: Monning (D)
Amended: 4/25/11 in Assembly
Vote: 21
SENATE GOVERNANCE & FINANCE COMMITTEE : 8-1, 6/29/11
AYES: Wolk, DeSaulnier, Fuller, Hancock, Hernandez, Kehoe,
La Malfa, Liu
NOES: Huff
SENATE APPROPRIATIONS COMMITTEE : Senate Rule 28.8
ASSEMBLY FLOOR : 72-3, 5/31/11 - See last page for vote
SUBJECT : Personal income tax: voluntary contributions:
California
Sea Otter Fund
SOURCE : Defenders of Wildlife
Monterey Bay Aquarium
DIGEST : This bill reenacts the California Sea Otter Fund
that was repealed on January 1, 2011. The check-off will
be repealed on January 1, 2016 or on January 1st of an
earlier year if the Franchise Tax Board estimates the fund
will not meet the annually specified minimum contribution
amount. The 2011 minimum contribution amount is $260,890.
ANALYSIS : Existing state law allows taxpayers to
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contribute money to one or more of 15 voluntary
contribution funds by checking a box on their state income
tax return. California law requires contributions made
through check-offs to be made from taxpayers' own resources
and not from their tax liability, as is possible on federal
tax returns. Check-off amounts may be claimed as
charitable contributions on taxpayers' tax returns during
the subsequent year.
This bill:
1. Reenacts the California Sea Otter Fund that was repealed
on January 1, 2011. The check-off will be repealed on
January 1, 2016 or on January 1st of an earlier year if
the Franchise Tax Board (FTB) estimates the fund will
not meet the annually specified minimum contribution
amount. The 2011 minimum contribution amount is
$260,890.
2. Requires money into the fund, upon appropriation by the
Legislature, be allocated to the Department of Fish and
Game for the purposes of establishing a sea otter fund
and to the California Coastal Conservancy for
competitive grants and contracts for research, projects,
and programs related to the Federal Sea Otter Recovery
Plan or improving the nearshore ocean ecosystem.
Comments
The California Sea Otter Fund first appeared on the 2006
personal income tax return and was automatically repealed
on January 1, 2011 pursuant to the original legislation AB
2485 (Jones), Chapter 296, Statutes of 2006. To date, the
fund has raised over $1.3 million and additional
contributions continue to be received with 2010 returns.
To date, the California Sea Otter Fund has supported the
advancement of a long-term study to identify impacts to sea
otter health, including chemical and pathogen pollution
that is prominent off the developed areas of the California
coast. Findings from this study will help inform
government agencies, scientists, and other sea otter
supporters on how best to protect the sea otter and the
health of our coast."
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Following is a list of 2011 check-offs and contribution
amounts received in 2010:
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|Alzheimer's Disease/Related |$426,417 |
|Disorders Fund | |
|----------------------------+---------------------------|
|Arts Council Fund |Initial Tax Return 2010 |
|----------------------------+---------------------------|
|CA Breast Cancer Research |$519,728 |
|Fund | |
|----------------------------+---------------------------|
|CA Cancer Research Fund |$275,587 |
|----------------------------+---------------------------|
|CA Firefighters' Memorial |$207,455 |
|Fund | |
|----------------------------+---------------------------|
|CA Fund for Senior Citizens |$296,144 |
|----------------------------+---------------------------|
|CA Peace Officer Memorial |$135,250 |
|Foundation Fund | |
|----------------------------+---------------------------|
|CA Police Activities League |Initial Tax Return 2010 |
|(CALPAL) Fund | |
|----------------------------+---------------------------|
|CA Sea Otter Fund |$263,543 |
|----------------------------+---------------------------|
|CA Seniors Special Fund |$59,192 |
|----------------------------+---------------------------|
|CA Veterans Homes Fund |Initial Tax Return 2010 |
|----------------------------+---------------------------|
|Emergency Food for Families |$487,333 |
|Fund | |
|----------------------------+---------------------------|
|Rare & Endangered Species |$578,215 |
|Preservation Program | |
|----------------------------+---------------------------|
|Safely Surrendered Baby |Initial Tax Return 2010 |
|Fund | |
|----------------------------+---------------------------|
|State Children's Trust for |$448,081 |
|the Prevention of Child | |
|Abuse | |
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Related Legislation
SB 164 (Simitian), 2011-12 Session, extends the repeal
dates of both the State Children's Trust Fund for the
Prevention of Child Abuse and the Rare and Endangered
Species Preservation Program from January 1, 2013 to
January 1, 2018.
SB 583 (Vargas), 2011-12 Session, reestablishes the ALS/Lou
Gehrig's Disease Research Fund.
SB 803 (DeSaulnier), 2011-12 Session, creates a VCF
designation on the personal income tax form for taxpayers
to contribute to California Youth Leadership Project.
SBX1 3 (LaMalfa), 2011-12 Session, creates a VCF
designation on the personal income tax form, the Help Our
State Fund, for taxpayers to contribute to the General
Fund.
AB 233 (Hall), 2011-12 Session, creates a VCF designation
on the personal income tax form for taxpayers to contribute
to the California YMCA Youth and Government Fund.
AB 564 (Smyth), 2011-12 Session, reestablishes the
Municipal Shelter Spay-Neuter Fund and encourages all
persons who prepare state income tax returns to inform
their clients in writing that they may contribute to any
voluntary contribution check-off on the return.
AB 764 (Swanson), 2011-12 Session, creates a VCF
designation on the personal income tax form for taxpayers
to contribute to the Child Victims of Human Trafficking
Fund.
FISCAL EFFECT : Appropriation: No Fiscal Com.: Yes
Local: No
SUPPORT : (Verified 8/15/11)
Defenders of Wildlife (co-source)
Monterey Bay Aquarium (co-source)
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Aquarium of the Pacific
Cal Coast; California Coastkeeper Alliance
Environmental Defense Fund
Friends of the Sea Otter
Heal the Bay
National Resources Defense Council
Oceana
Paw PAC
Planning and Conservation League
Robert Down Elementary School Fifth Graders in Pacific
Grove, California
Save Our Shores
Seventh Generation Advisors
Sierra Club California
Temple Beth El Second Graders in Aptos, California
The Otter Project
WILDCOAST/COASTASALVAJE
ARGUMENTS IN SUPPORT : The author states, "The California
Sea Otter Fund supports researchers and managers in their
efforts to study and protect the threatened population of
sea otters in California, which were decimated by the early
1900s. Today, fewer than 3,000 sea otters exist along the
state's coastline - one-fifth of the historic population -
and we do not yet know why the population is recovering so
slowly. The California Sea Otter Fund is a primary source
of funding for sea otter field research."
ASSEMBLY FLOOR :
AYES: Achadjian, Alejo, Allen, Ammiano, Atkins, Beall,
Block, Blumenfield, Bonilla, Bradford, Brownley,
Buchanan, Butler, Charles Calderon, Campos, Carter,
Cedillo, Chesbro, Cook, Davis, Dickinson, Eng, Feuer,
Fletcher, Fong, Fuentes, Furutani, Beth Gaines, Galgiani,
Garrick, Gatto, Gordon, Grove, Hagman, Hall, Harkey,
Hayashi, Roger Hern�ndez, Hill, Huber, Hueso, Huffman,
Jeffries, Lara, Logue, Bonnie Lowenthal, Ma, Mansoor,
Mendoza, Miller, Mitchell, Monning, Morrell, Nestande,
Nielsen, Olsen, Pan, Perea, V. Manuel P�rez, Portantino,
Silva, Skinner, Smyth, Solorio, Swanson, Torres, Valadao,
Wagner, Wieckowski, Williams, Yamada, John A. P�rez
NOES: Halderman, Jones, Norby
NO VOTE RECORDED: Bill Berryhill, Conway, Donnelly, Gorell,
Knight
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AGB:do 8/17/11 Senate Floor Analyses
SUPPORT/OPPOSITION: SEE ABOVE
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