AB 1399: Income taxes: voluntary contributions: California Domestic Violence Victims Fund.

Existing law authorizes an individual to contribute amounts in excess of his or her tax liability for the support of specified funds. Existing law also has administrative provisions applicable to voluntary contributions.

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 Domestic Violence Victims Fund, which would be created by this bill. The bill would prohibit a voluntary contribution designation for the California Domestic Violence Victims Fund from being added on the tax return until another voluntary contribution designation is removed or a space is available.

The bill would require moneys in the California Domestic Violence Victims Fund, upon appropriation by the Legislature, to be allocated to the Franchise Tax Board and the Controller for reimbursement of costs and the balance to the Office of Emergency Services (OES) for the distribution of funds to active grant recipients under the Comprehensive Statewide Domestic Violence Program within OES, as provided.

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 Domestic Violence Victims 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 at least equal the minimum contribution amount, as defined, for that calendar year, in which case these provisions would be repealed on December 1 of that year.