Amended in Senate January 17, 2014

Amended in Senate January 6, 2014

Amended in Senate May 7, 2013

Senate Bill No. 782

Introduced by Senator DeSaulnier

February 22, 2013

An act to add and repeal Article 13.51 (commencing with Section 18846) of Chapter 3 of Part 10.2 of Division 2 of the Revenue and Taxation Code, relating to taxation.

LEGISLATIVE COUNSEL’S DIGEST

SB 782, as amended, DeSaulnier. Income taxes: voluntary contributions: California Sexual Violence Victim Services Fund.

The Personal Income Tax Law authorizes an individual to contribute amounts in excess of his or her tax liability for the support of specified funds.

This bill would additionally allow an individual to designate on his or her tax return that a specified amount in excess of his or her tax liability be transferred to the California Sexual Violence Victim Services Fund, which would be created by this bill. The bill would prohibit a voluntary contribution designation for the California Sexual Violence Victim Services Fund from being added on the tax return until another voluntary contribution designation is removed begin insert or a space is available end insert .

The bill would require moneys in the California Sexual Violence Victim Services Fund, upon appropriation by the Legislature, to be allocated to the Franchise Tax Board and the Controller for reimbursement of costs, as provided, and the balance to the begin delete EpiCenter of the Safe and Active Communities Branch of the State Department of Public Health end delete begin insert Office of Emergency Services end insert for allocation to the California Coalition Against Sexual Assault (CALCASA), for the award of grants to support CALCASA rape crisis center programs for victims of rape and sexual assault.

The bill would provide that these provisions would remain in effect only until January 1 of the 5th taxable year following the first appearance of the California Sexual Violence Victim Services Fund on the tax return, but would further provide for an earlier repeal if the Franchise Tax Board determines that the amount of contributions estimated to be received during a calendar year will not equal or exceed the minimum contribution amount, as defined, for that calendar year, in which case these provisions would be repealed on December 1 of that year.

Vote: majority. Appropriation: no. Fiscal committee: yes. State-mandated local program: no.

The people of the State of California do enact as follows:

SECTION 1.  

Article 13.51 (commencing with Section 18846)
is added to Chapter 3 of Part 10.2 of Division 2 of the Revenue
and Taxation Code, to read:

 

Article 13.51.  California Sexual Violence Victim Services Fund

 

18846.  

(a) An individual may designate on the tax return that
a contribution in excess of the tax liability, if any, be made to the
California Sexual Violence Victim Services Fund established by
Section 18846.1. That designation is to be used as a voluntary
contribution on the tax return.

(b) The contributions shall be in full dollar amounts and may
be made individually by each signatory on a joint return.

(c) A designation under subdivision (a) shall be made for a
taxable year on the original return for that taxable year, and once
made shall be irrevocable. If payments and credits reported on the
return, together with any other credits associated with the
individual’s account, do not exceed the individual’s liability, the
return shall be treated as though no designation has been made. If
a designee is not specified, the contribution shall be transferred to
the General Fund after reimbursement of the direct actual costs of
the Franchise Tax Board for the collection and administration of
funds under this article.

(d) If an individual designates a contribution to more than one
account or fund listed on the tax return, and the amount available
is insufficient to satisfy the total amount designated, the
contribution shall be allocated among the designees on a pro rata
basis.

(e) The Franchise Tax Board shall revise the form of the return
to include a space labeled “California Sexual Violence Victim
Services Fund” to allow for the designation permitted under
subdivision (a). The form shall also include in the instructions
information that the contribution may be in the amount of one
dollar ($1) or more and that the contribution shall be used to further
the services that California’s rape crisis centers provide for victims
of rape or sexual assault.

(f) Notwithstanding any other law, a voluntary contribution
designation for the California Sexual Violence Victim Services
Fund shall not be added on the tax return until another voluntary
contribution designation is removed begin insert or space is available end insert .

(g) A deduction shall be allowed under Article 6 (commencing
with Section 17201) of Chapter 3 of Part 10 for any contribution
made pursuant to subdivision (a).

18846.1.  

There is hereby established in the State Treasury the
California Sexual Violence Victim Services Fund to receive
contributions made pursuant to Section 18846. The Franchise Tax
Board shall notify the Controller of both the amount of money
paid by taxpayers in excess of their tax liability and the amount
of refund money that taxpayers have designated pursuant to Section
18846 to be transferred to the California Sexual Violence Victim
Services Fund. The Controller shall transfer from the Personal
Income Tax Fund to the California Sexual Violence Victim
Services Fund an amount not in excess of the sum of the amounts
designated by individuals pursuant to Section 18846 for payment
into that fund.

18846.2.  

begin insert (a) end insert begin insert   end insert All moneys transferred to the California Sexual
Violence Victim Services Fund, upon appropriation by the
Legislature, shall be allocated as follows:

begin delete

(a)

end delete

begin insert (1) end insert  To the Franchise Tax Board and the Controller for
reimbursement of all costs incurred by the Franchise Tax Board
and the Controller in connection with their duties under this article.

begin delete

(b)

end delete

begin insert (2) end insert  To the begin delete EpiCenter of the Safe and Active Communities
Branch of the State Department of Public Health end delete begin insert Office of
Emergency Services end insert for allocation to the California Coalition
Against Sexual Assault (CALCASA) for the award of grants to
support CALCASA rape crisis center programs for victims of rape
and sexual assault begin insert upon the Office of Emergency Services receipt
of a plan from CALCASA explaining how the contributions received
pursuant to this article will be utilized end insert . begin delete The EpiCenter of the Safe
and Active Communities Branch of the State Department of Public
Health shall not use these funds for its administrative costs. end delete

begin insert (A) end insert begin insert   end insert begin insert The Office of Emergency Services shall ensure oversight of
the allocation made pursuant to this paragraph. end insert

begin insert (B) end insert begin insert   end insert begin insert The Office of Emergency Services shall not use these funds
for its administrative costs. end insert

begin insert

(b) The Office of Emergency Services shall suspend the
allocation of money to CALCASA if CALCASA does not submit a
plan for the use of the contributions as required under paragraph
(2) of subdivision (a), or if CALCASA is not in compliance with
its obligations under Article 7 (commencing with Section 12580)
of Chapter 6 of Part 2 of Division 3 of Title 2 of the Government
Code. In the event that the allocation of money is suspended for
three or more years pursuant to this subdivision, the Office of
Emergency Services may revoke the designation of CALCASA as
the recipient of the contributions made pursuant to this article and
shall designate a new organization that is exempt from federal
income tax as an organization described in Section 501(c)(3) of
the Internal Revenue Code for the purpose of awarding grants to
support rape crisis center programs for victims of rape and sexual
assault.

end insert

18846.3.  

(a) Except as otherwise provided in subdivision (b),
this article shall remain in effect only until January 1 of the fifth
taxable year following the first appearance of the California Sexual
Violence Victim Services Fund on the personal income tax return,
and is repealed as of December 1 of that year.

(b) (1) By September 1 of the second calendar year and each
subsequent calendar year that the California Sexual Violence
Victim Services Fund appears on the tax return, the Franchise Tax
Board shall do all of the following:

(A) Determine the minimum contribution amount required to
be received during the next calendar year for the fund to appear
on the tax return for the taxable year that includes that next calendar
year.

(B) Provide written notification to the begin delete EpiCenter of the Safe
and Active Communities Branch of the State Department of Public
Health end delete begin insert Office of Emergency Services end insert of the amount determined in
subparagraph (A).

(C) Determine whether the amount of contributions estimated
to be received during the calendar year will equal or exceed the
minimum contribution amount determined by the Franchise Tax
Board for the calendar year pursuant to subparagraph (A). The
Franchise Tax Board shall estimate the amount of contributions
to be received by using the actual amounts received and an estimate
of the contributions that will be received by the end of that calendar
year.

(2) If the Franchise Tax Board determines that the amount of
the contributions estimated to be received during a calendar year
will not at least equal the minimum contribution amount for the
calendar year, this article shall be inoperative with respect to
taxable years beginning on or after January 1 of that calendar year
and shall be repealed on December 1 of that year.

(3) For purposes of this section, the minimum contribution
amount for a calendar year means two hundred fifty thousand
dollars ($250,000) for the second calendar year after the first
appearance of the California Sexual Violence Victim Services
Fund on the personal income tax return or the minimum
contribution amount as adjusted pursuant to subdivision (c).

(c) For each calendar year, beginning with the third calendar
year after the first appearance of the California Sexual Violence
Victim Services Fund on the personal income tax return, the
Franchise Tax Board shall adjust, on or before September 1 of that
calendar year, the minimum contribution amount specified in
subdivision (b) as follows:

(1) The minimum contribution amount for the calendar year
shall be an amount equal to the product of the minimum
contribution amount for the prior calendar year multiplied by the
inflation factor adjustment as specified in subparagraph (A) of
paragraph (2) of subdivision (h) of Section 17041, rounded off to
the nearest dollar.

(2) The inflation factor adjustment used for the calendar year
shall be based on the figures for the percentage change in the
California Consumer Price Index for all items received on or before
August 1 of the calendar year pursuant to paragraph (1) of
subdivision (h) of Section 17041.

(d) Notwithstanding the repeal of this article, any contribution
amounts designated pursuant to this article prior to its repeal shall
continue to be transferred and disbursed in accordance with this
article as in effect immediately prior to that repeal.