BILL ANALYSIS                                                                                                                                                                                                    �



                                                                  SB 782
                                                                  Page  1

          Date of Hearing:   August 6, 2014

                        ASSEMBLY COMMITTEE ON APPROPRIATIONS
                                  Mike Gatto, Chair

                   SB 782 (DeSaulnier) - As Amended:  July 2, 2014

          Policy Committee:                              Revenue &  
          Taxation     Vote:                            9-0

          Urgency:     No                   State Mandated Local Program:  
          No     Reimbursable:              No

           SUMMARY  

          This bill reauthorizes the California Sexual Violence Victim  
          Services Fund (Fund) and allows a taxpayer to make a voluntary  
          contribution to the Fund on the state personal income tax  
          return, beginning once another current checkoff for charitable  
          fund contribution has been removed.  Funds raised would be  
          awarded by the Office of Emergency Services (OES) as grants to  
          nonprofit rape crisis centers for victims of rape and sexual  
          assault.

          FISCAL EFFECT  

          1)Minor and absorbable costs to the Office of Emergency Services  
            (OES) to administer grant program; insignificant costs to the  
            Franchise Tax Board (FTB).

          2)Estimated GF revenue decreases of $10,000 in each year the  
            voluntary contribution fund remains on the personal income tax  
            return.

           COMMENTS 

          1)  Purpose.   According to the author, including the California  
            Sexual Violence Victim Services Fund as a voluntary  
            contribution fund on the personal income tax return will  
            increase awareness of the significance of rape and sexual  
            assault programs and increase charitable giving for these  
            programs.  

          2)  Worthy Cause, Modest Support.   With few exceptions, voluntary  
            contribution funds remain on the personal income tax return  








                                                                  SB 782
                                                                  Page  2

            until they are either repealed or fail to meet their minimum  
            contribution amount, typically $250,000.  If the FTB estimates  
            a contribution fund is likely to fail to meet the minimum  
            contribution amount, that fund is repealed effective January 1  
            of that calendar year.

            A voluntary contribution fund with the same name as proposed  
            in this bill appeared on the 2005 tax return and remained only  
            until the 2006 return, having failed to attract sufficient  
            donations.  That fund generated $199,900 in 2006 and $184,980  
            in 2007.


           Analysis Prepared by  :    Joel Tashjian / APPR. / (916) 319-2081