BILL ANALYSIS �
AB 1561
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Date of Hearing: April 9, 2014
ASSEMBLY COMMITTEE ON APPROPRIATIONS
Mike Gatto, Chair
AB 1561 (Rodriguez) - As Amended: April 2, 2014
Policy Committee: Revenue &
Taxation Vote: 8-0
Urgency: No State Mandated Local Program:
No Reimbursable: No
SUMMARY
This bill extends the sunset dates for the California
Firefighters' Memorial Fund and the California Peace Officers'
Memorial Foundation Fund from January 1, 2016 to January 1,
2021, allowing each to remain on personal income tax returns
filed for taxable years through 2020.
FISCAL EFFECT
No significant impact to the Franchise Tax Board's costs;
potential reduction in revenue for the General Fund of up to
$20,000 in 2016-17.
The California Firefighters' Memorial Fund received total
contributions of $126,158 in 2013, $152,004 in 2012, and
$157,116 in 2011. The California Peace Officers' Memorial
Foundation Fund received total contributions of $128,581 in
2013, $136,172 in 2012, and $137,782 in 2011.
COMMENTS
1) Purpose. According to the author, extending the sunset date
of the voluntary state personal income tax check-offs will aid
the foundations in their efforts to continue to offer a place
of honor and remembrance for California's fallen public safety
officers, as well as protect those memorials as gathering
places where surviving family members and their communities
can honor their memory.
2) The Funds. The two funds support the California Firefighters'
Memorial and the California Peace Officers' Memorial, both of
AB 1561
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which serve as tributes to the men and women who have lost
their lives in service to their respective organizations. The
two foundations supporting these memorials are statewide,
public benefit organizations funded in part through voluntary
taxpayer contributions generated through income tax checkoffs
on the personal income tax form.
Generally, checkoffs for funds remain on the tax return form
until either repealed or the fund fails to meet its minimum
contribution amount. The California Firefighters' Memorial
Fund and the California Peace Officers' Memorial Foundation
Fund are each set to repeal on January 1, 2016 and are not
subject to a minimum contribution amount. Absent legislation
to extend the repeal date, these funds would last appear on
the 2015 tax return filed in 2016.
Analysis Prepared by : Joel Tashjian / APPR. / (916) 319-2081