Bill Text: CA AB2497 | 2015-2016 | Regular Session | Amended
Bill Title: Voluntary contributions: California Senior Legislature
Spectrum: Bipartisan Bill
Status: (Failed) 2016-11-30 - From Senate committee without further action. [AB2497 Detail]
Download: California-2015-AB2497-Amended.html
BILL NUMBER: AB 2497 AMENDED
BILL TEXT
AMENDED IN SENATE JUNE 30, 2016
AMENDED IN ASSEMBLY APRIL 26, 2016
AMENDED IN ASSEMBLY APRIL 13, 2016
AMENDED IN ASSEMBLY MARCH 15, 2016
INTRODUCED BY Assembly Member Wagner
(Principal coauthors: Assembly Members Brown and Ridley-Thomas)
(Coauthors: Assembly Members Dahle, Gipson, and Hadley)
FEBRUARY 19, 2016
An act to amend Section 18729 of, and to add and repeal Article
3.6 (commencing with Section 18730) of Chapter 3 of Part 10.2 of
Division 2 of, the Revenue and Taxation Code, relating to taxation.
LEGISLATIVE COUNSEL'S DIGEST
AB 2497, as amended, Wagner. Voluntary contributions: California
Senior Legislature Fund: California Senior Citizen Advocacy Fund.
Under existing law, taxpayers are allowed to contribute amounts in
excess of their personal income tax liability for the support of the
California Senior Legislature Fund until the year in which the
minimum contribution is not received, or January 1, 2019, whichever
occurs first. Existing law also contains administrative provisions
that are generally applicable to voluntary contributions.
This bill would repeal these provisions regarding contributions
for the support of the California Senior Legislature Fund and would
instead allow a taxpayer, for taxable years beginning on or after
January 1, 2016, to designate an amount in excess of personal income
tax liability to be deposited to the California Senior Citizen
Advocacy Fund, which the bill would create. This bill would require
moneys transferred to the California Senior Citizen Advocacy Fund,
upon appropriation by the Legislature, to be allocated to the
Franchise Tax Board and the Controller, as provided, and to the
California Senior Legislature for the purpose of funding the
activities of the California Senior Legislature, as provided.
The bill would require the California Senior Legislature's Internet
Web site to report specified information, including all events the
California Senior Citizen Advocacy Fund supports each year.
This bill would repeal these voluntary contribution provisions by
a specified date or, if contributions made on returns would be less
than a specified amount, by an earlier date as provided.
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. Section 18729 of the Revenue and Taxation Code is
amended to read:
18729. (a) This article shall remain in effect only for taxable
years beginning before January 1, 2016, and as of January 1, 2017, is
repealed.
(b) 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.
SEC. 2. Article 3.6 (commencing with Section 18730) is added to
Chapter 3 of Part 10.2 of Division 2 of the Revenue and Taxation
Code, to read:
Article 3.6. California Senior Citizen Advocacy Fund
18730. (a) For taxable years beginning on or after January 1,
2016, any individual may designate on the tax return that a
contribution in excess of the tax liability, if any, be made to the
California Senior Citizen Advocacy Fund established by Section 18731
to be used to conduct the sessions of the California Senior
Legislature and to support its ongoing activities on behalf of older
persons.
(b) The contribution shall be in full dollar amounts and may be
made individually by each signatory on the joint return.
(c) A designation under subdivision (a) shall be made for any
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 tax liability,
the return shall be treated as though no designation has been made.
(d) The Franchise Tax Board shall revise the form of the return to
include a space labeled "California Senior Citizen Advocacy 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 conduct the sessions of the
California Senior Legislature and to support its ongoing activities
on behalf of older persons.
(e) 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).
18731. (a) There is hereby established in the State Treasury the
California Senior Citizen Advocacy Fund to receive contributions made
pursuant to Section 18730. 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 18730 to be transferred to the
California Senior Citizen Advocacy Fund. The Controller shall
transfer from the Personal Income Tax Fund to the California Senior
Citizen Advocacy Fund an amount not in excess of the sum of the
amounts designated by individuals pursuant to Section 18730 for
payment into that fund.
(b) The California Senior Citizen Advocacy Fund is the successor
fund of the California Senior Legislature Fund. All assets,
liabilities, revenues, and expenditures of the California Senior
Legislature Fund shall be transferred to, and become a part of, the
California Senior Citizen Advocacy Fund, as provided in Section 16346
of the Government Code. Any references in state law to the
California Senior Legislature Fund shall be construed to refer to the
California Senior Citizen Advocacy Fund.
18732. (a) All moneys transferred to the California Senior
Citizen Advocacy Fund pursuant to Section 18731, upon appropriation
by the Legislature, shall be allocated as follows:
(1) To the Controller and the Franchise Tax Board for
reimbursement of all costs incurred by the Controller and the
Franchise Tax Board in connection with their duties under this
article.
(2) The balance to the California Senior Legislature, for its
ongoing activities on behalf of older persons.
(b) All moneys allocated pursuant to paragraph (2) of subdivision
(a) may be carried over from the year in which they were received and
encumbered in any following year.
(c) The funds allocated to the California Senior Legislature for
the purpose of funding the activities of the California Senior
Legislature shall be spent pursuant to the purview of the Joint Rules
Committee of the California Senior Legislature in a manner
consistent with the bylaws of the California Senior Legislature,
established through a majority vote of the California Senior
Legislature.
(d) The California Senior Legislature's Internet Web site shall
report the goals of the organization, the number of and summary of
bills proposed by the California Senior Legislature, and all events
the California Senior Citizen Advocacy Fund supports each year.
18733. (a) Except as otherwise provided in subdivision (b), this
article shall remain in effect only for taxable years beginning
before January 1, 2021, and as of December 1, 2021, is repealed.
(b) (1) By September 1, 2017, and by September 1 of each
subsequent calendar year that the California Senior Citizen Advocacy
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 California Senior
Legislature 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 Senior Citizen Advocacy 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 Senior Citizen Advocacy
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 estimated contribution amount for the calendar
year shall be an amount equal to the product of the minimum estimated
contribution amount for the 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.
