BILL ANALYSIS                                                                                                                                                                                                    �




                   Senate Appropriations Committee Fiscal Summary
                            Senator Kevin de Le�n, Chair


          SB 782 (DeSaulnier) - Personal Income Taxes: Voluntary  
          Contributions: California Sexual Violence Victim Services Fund
          
          Amended: January 17, 2014       Policy Vote: G&F 6-0
          Urgency: No                     Mandate: No
          Hearing Date: January  21, 2014                         
          Consultant: Robert Ingenito     
          
          This bill does not meet the criteria for referral to the  
          Suspense File.


          Bill Summary: SB 782 would create the California Sexual Violence  
          Victim Services Fund (Fund) and add it to the state personal  
          income tax return as a voluntary contribution fund (VCF). The  
          Office of Emergency Services (OES) would distribute the funds 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. 

          Fiscal Impact: The Franchise Tax Board (FTB) estimates that this  
          bill would result in an annual revenue loss of $10,000 (General  
          Fund) for each year that the VCF is included on the personal  
          income tax form. FTB and the State Controller's Office would be  
          reimbursed for related administrative costs. The bill would not  
          significantly impact OES's costs. 

          Background: Current law allows taxpayers to contribute money to  
          one or more of 20 voluntary contribution funds during the  
          process of filing their state income tax return (tax check-off).  
          These contributions are made from taxpayers' own resources, not  
          from their tax liability (as is possible on federal tax  
          returns).  Check-off amounts are deductible as charitable  
          contributions on taxpayers' returns during the subsequent tax  
          year. With several exceptions, each voluntary contribution fund  
          has a sunset date and is required to meet a minimum contribution  
          amount of $250,000, adjusted annually for inflation.

          By September 1st of each year, FTB must (1) calculate the  
          minimum contribution amount required for each check-off fund to  
          remain on the tax form for the following calendar year, and (2)  
          estimate whether contributions to each fund meet that amount. If  








          SB 782 (DeSaulnier)
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          FTB estimates that a fund will fail to meet its minimum  
          requirement amount, that fund is removed beginning the following  
          calendar year. 

          Proposed Law: This bill would establish the California Sexual  
          Violence Victim Services Fund, and allow taxpayers to donate  
          their own money through a designation on the state personal  
          income tax return. The funds would be allocated to OES for  
          disbursement to CALCASA for the award of grants to support  
          CALCASA rape crisis center programs for victims of rape and  
          sexual assault.
          
          Staff Comments: FTB data from taxable year 2012 indicate that  
          roughly 90,000 taxpayers (less than one percent of the statewide  
          total) made contributions to the various tax check-off programs  
          in 2012.