BILL ANALYSIS �
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|SENATE RULES COMMITTEE | SB 782|
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UNFINISHED BUSINESS
Bill No: SB 782
Author: DeSaulnier (D), et al.
Amended: 7/2/14
Vote: 21
PRIOR VOTES NOT RELEVANT
SENATE GOVERNANCE & FINANCE COMMITTEE : 6-0, 1/15/14
AYES: Wolk, Knight, Beall, DeSaulnier, Hernandez, Liu
NO VOTE RECORDED: Vacancy
SENATE APPROPRIATIONS COMMITTEE : 5-0, 1/21/14
AYES: De Le�n, Gaines, Hill, Padilla, Steinberg
NO VOTE RECORDED: Walters, Lara
SENATE FLOOR : 33-0, 1/23/14
AYES: Anderson, Beall, Berryhill, Block, Cannella, Corbett,
Correa, De Le�n, DeSaulnier, Evans, Gaines, Galgiani, Hancock,
Hernandez, Hill, Hueso, Huff, Jackson, Knight, Lara, Leno,
Lieu, Liu, Mitchell, Monning, Padilla, Roth, Steinberg,
Torres, Vidak, Walters, Wolk, Yee
NO VOTE RECORDED: Calderon, Fuller, Nielsen, Pavley, Wright,
Wyland
ASSEMBLY FLOOR : 78-0, 8/19/14 - See last page for vote
SUBJECT : Income taxes: voluntary contributions: California
Sexual Violence
Victim Services Fund
SOURCE : California Coalition Against Sexual Assault
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DIGEST : This bill adds the "California Sexual Violence Victim
Services Fund" on the personal state income tax form for
voluntary contributions, when space is available. Requires
contributions received through the fund to be allocated to the
Office of Emergency Services (OES) for the distribution of
grants to specified rape crisis centers.
Assembly Amendments remove California Coalition Against Sexual
Assault (CALCASA) from the grant award funding process and
instead allocate the funds through the OES for distribution of
grants to rape crisis centers in California and prohibit a rape
crisis center from using grant award money for its
administrative costs.
ANALYSIS : Existing law allows taxpayers to contribute to one
or more of 20 voluntary contribution funds (VCFs) or check-offs,
by checking a box on their state income tax return. California
law requires check-off contributions 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 in the
subsequent year.
This bill reauthorizes the addition of the California Sexual
Violence Victim Services Fund (Fund) checkoff to the personal
income tax return upon the removal of another VCF from the
return. Specifically, this bill:
1.Establishes the Fund in the State Treasury.
2.Allows a deduction for any contribution made to the Fund.
3.Provides that all money transferred to the Fund, upon
appropriation by the Legislature, shall be allocated to the:
A. Franchise Tax Board (FTB) and the State Controller for
reimbursement of all costs incurred in administering the
VCF; and,
B. OES for the distribution of grants to rape crisis
centers in California that are in active status, as
reflected on the Business Search page of the Secretary of
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State's Internet Web site, and that are exempt from federal
income taxation under Internal Revenue Code Section
501(c)(3).
1.Requires the OES to award grants and be responsible for
overseeing the grant program.
2.Prohibits a rape crisis center from using grant moneys for its
administrative costs.
3.Prohibits the OES from using funds for its administrative
costs.
4.Maintains existing requirements for the program, including the
annual reporting by September 1 of each year by the FTB to
determine eligibility for the following year, and the $250,000
minimum contribution requirements, beginning in the second
year, with annual adjustment for inflation and an automatic
repeal after five years.
Background
In 2005 the Legislature enacted legislation to establish the
California Sexual Violence Victims Services Fund (AB 190,
Negrete McLeod, Chapter 160). The fund was added to the tax
form in 2006 and received $199,900 in contributions. In 2007,
the fund received $184,980 in taxpayer contributions. The
enacting statute required the fund to meet a minimum
contribution level of $250,000 or it would be repealed. The
fund did not meet the required threshold and the fund was
removed from the tax form.
The FTB designs tax returns to provide for the designation of
contributions to specified funds either on the return itself or
on a separate schedule that must be attached to the return.
With a few exceptions, VCFs remain on the return until they
either are repealed by a sunset date or fail to meet a minimum
contribution amount. Minimum contribution amounts are adjusted
annually for inflation, with specific exceptions. For most
VCFs, the minimum contribution amount is $250,000, beginning in
the fund's second year.
By September 1 of each year, the FTB must determine the minimum
contribution amount required for each fund to remain on the form
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for the following calendar year and estimate whether
contributions to each fund meet that amount. If the FTB
estimates that a fund will fail to meet its minimum contribution
amount, that fund is repealed for the following calendar year.
The following check-offs do not have a minimum contribution
requirement:
California Firefighters' Memorial Foundation Fund,
California Peace Officer Memorial Foundation Fund, and
California Seniors Special Fund.
Proceeds from tax check-offs are dedicated to a range of
programs. The following list provides information on current
tax check-offs and how contributions are administered. This
list does not reflect tax contributions that have been repealed
under the terms of their statutes.
------------------------------------------------------------
| Voluntary | 2013 | Contribution Allotment |
| Contribution Fund |Contribution| |
| | s | |
|---------------------+------------+-------------------------|
|Alzheimer's | $395,854 | As many as contract or |
|Disease/Related | | receive grants provided |
|Disorders Fund | | by the monies |
| | | contributed. |
| | | |
|---------------------+------------+-------------------------|
|CA Breast Cancer | $362,308 | As many as apply and |
|Research Fund | | receive grants provided |
| | | from the monies |
| | | contributed. |
| | | |
|---------------------+------------+-------------------------|
|CA Cancer Research | $384,308 | As many as apply and |
|Fund | | receive grants provided |
| | | from the monies |
| | | contributed. |
| | | |
|---------------------+------------+-------------------------|
|CA Firefighters' | $123,414 | California Fire |
|Memorial Fund | | Foundation. |
| | | |
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|---------------------+------------+-------------------------|
|CA Fund for Senior | $228,965 | California Senior |
|Citizens | | Legislature. |
| | | |
|---------------------+------------+-------------------------|
|CA Peace Officer | $125,889 | California Peace |
|Memorial Foundation | | Officer Memorial |
|Fund | | Commission. |
| | | |
|---------------------+------------+-------------------------|
|CA Sea Otter Fund | $227,791 | Department of Fish and |
| | | Wildlife, and as many |
| | | as apply for grants and |
| | | contracts provided for |
| | | by 50% of |
| | | contributions. |
| | | |
|---------------------+------------+-------------------------|
|CA Seniors Special | $58,783 | The first $80K to the |
|Fund | | Area Agency on Aging |
| | | Advisory Council of |
| | | California and the rest |
| | | to area agencies as |
| | | allocated by the |
| | | California Department |
| | |of Aging. |
| | | |
|---------------------+------------+-------------------------|
|CA YMCA Youth and | $70,298 | The first $300K to the |
|Government Fund | | CA YMCA Youth and |
| | | Government Program. |
| | | The rest is allocated |
| | | in $10K annual grants |
| | | to the: African |
| | | American Leaders for |
| | | Tomorrow Program, Asian |
| | | Pacific Youth |
| | | Leadership Project, |
| | | Chicano Latino Youth |
| | | Leadership Project. |
| | | Remaining funds |
| | | allocated to the CA |
| | | YMCA Youth and |
| | | Government Program, |
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| | | whose board may award |
| | | additional $10K annual |
| | | grants to additional |
| | | nonprofit civic youth |
| | | organizations. |
| | | |
|---------------------+------------+-------------------------|
|CA Youth Leadership | $54,210 | To the Department of |
|Fund | | Education to provide |
| | | for the CA Youth |
| | | Leadership Project. |
| | | |
|---------------------+------------+-------------------------|
|Child Victims of | $214,985 | As many counseling and |
|Human Trafficking | | prevention centers that |
|Fund | | apply and receive |
| | | grants provided from |
| | | monies contributed. |
| | | |
|---------------------+------------+-------------------------|
|Emergency Food for | $420,719 | To the Department of |
|Families Fund | | Social Services for the |
| | | Emergency Food |
| | | Assistance Program. |
| | | |
|---------------------+------------+-------------------------|
|Municipal Shelter | $212,657 | As many as apply and |
|Spay-Neuter Fund | | receive grants provided |
| | | from the monies |
| | | contributed. |
| | | |
|---------------------+------------+-------------------------|
|Rare & Endangered | $441,809 | Department of Fish and |
|Species Preservation | | Wildlife endangered |
|Program | |conservation programs. |
| | | |
|---------------------+------------+-------------------------|
|School Supplies for | $360,676 | As many as apply and |
|Homeless Children | | receive grants provided |
|Fund | | for by the monies |
| | | contributed. |
| | | |
|---------------------+------------+-------------------------|
|State Children's | $297,668 | To the Department of |
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|Trust for the | | Social Services for |
|Prevention of Child | | prevention and |
|Abuse | | intervention programs. |
| | | |
|---------------------+------------+-------------------------|
|State Parks | $366,504 | As many as purchase a |
|Protection | | parks pass that can be |
|Fund/Parks Pass | | provided from the |
|Purchase | | monies contributed. |
| | | |
|---------------------+------------+-------------------------|
|Keep Arts in Schools |Initial Tax | To the Arts Council for |
|Fund | Return | grants to organizations |
| | | providing parts |
| | 2013 | programs in schools. |
| | | |
|---------------------+------------+-------------------------|
|Protect Our Coast |Initial Tax | To the California |
|and Oceans Fund | Return | Coastal Commission to |
| | | provide grants to |
| | 2013 | organizations in |
| | | support of coastal |
| | | resource programs and |
| | | related educational |
| | | activities. |
| | | |
|---------------------+------------+-------------------------|
|American Red Cross, |Initial Tax | To OES for distribution |
|California Chapter | Return | to the American Red |
| | | Cross. |
| | 2013 | |
| | | |
| | | |
| | | |
------------------------------------------------------------
Prior/Related Legislation
AB 247 (Wagner, Chapter 670, Statutes of 2013) extends the
repeal date from 2015 to 2020 for the California Fund for Senior
Citizens tax check-off on the tax form.
AB 394 (Yamada, Chapter 671, Statutes of 2013) extends the
repeal date of the California Alzheimer's Disease and Related
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Disorders Research Fund tax check-off on the tax form from 2015
to 2020.
AB 511 (Pan, Chapter 451, Statutes of 2013) creates the American
Red Cross, California Chapters Fund check-off on the tax form.
AB 1286 (Skinner, Chapter 664, Statutes of 2013) temporarily
suspends the annual inflation adjustment for minimum
contribution levels for the California Breast Cancer Research
Fund check-off on the tax form.
SB 116 (Liu, Chapter 222, Statutes of 2013) extends the repeal
date from 2014 to 2019 for the Emergency Food Assistance Program
check off on the tax form.
SB 571 (Liu, Chapter 430, Statutes of 2013) creates the Art for
Kids Fund check-off on the tax form.
SB 761 (DeSaulnier, 2014) modifies state administration of funds
received through the School Supplies for Homeless Children Fund.
FISCAL EFFECT : Appropriation: No Fiscal Com.: Yes
Local: No
According to the Senate Appropriations Committee, the FTB
estimates that this bill will 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. The FTB and the State
Controller's Office will be reimbursed for related
administrative costs. The bill will not significantly impact
OES's costs.
SUPPORT : (Verified 8/19/14)
California Coalition Against Sexual Assault (source)
Board of Equalization Chairman, Jerome Horton
Crime Victims United of California
ASSEMBLY FLOOR : 78-0, 8/19/14
AYES: Achadjian, Alejo, Allen, Ammiano, Bigelow, Bloom,
Bocanegra, Bonilla, Bonta, Bradford, Brown, Buchanan, Ian
Calderon, Campos, Chau, Ch�vez, Chesbro, Conway, Cooley,
Dababneh, Dahle, Daly, Dickinson, Donnelly, Eggman, Fong, Fox,
Frazier, Beth Gaines, Garcia, Gatto, Gonzalez, Gordon, Gorell,
Gray, Grove, Hagman, Hall, Harkey, Roger Hern�ndez, Holden,
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Jones, Jones-Sawyer, Levine, Linder, Logue, Lowenthal,
Maienschein, Mansoor, Medina, Melendez, Mullin, Muratsuchi,
Nazarian, Nestande, Olsen, Pan, Patterson, Perea, John A.
P�rez, V. Manuel P�rez, Quirk, Quirk-Silva, Rendon,
Ridley-Thomas, Rodriguez, Salas, Skinner, Stone, Ting, Wagner,
Waldron, Weber, Wieckowski, Wilk, Williams, Yamada, Atkins
NO VOTE RECORDED: Gomez, Vacancy
AB:nl:e 8/19/14 Senate Floor Analyses
SUPPORT/OPPOSITION: SEE ABOVE
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