AB 280: Personal income taxes: voluntary contributions: Rape Kit Backlog Voluntary Tax Contribution Fund.
- Session Year: 2017-2018
- House: Assembly
- Latest Version Date: 2017-10-12
Existing law authorizes an individual to contribute amounts in excess of his or her personal income tax liability for the support of specified funds.
Under existing law, there are general administrative provisions applicable to these voluntary contributions, which, among other things, provide for the disbursement of contributions following repeal of the fund provisions and require undesignated funds to be transferred to the General Fund.
Existing law requires any new or extended voluntary contribution to include the words voluntary tax contribution in the name of the fund, to require the administering agency to include specified information about the fund on its Internet Web site, to continuously appropriate from the fund the contributions made to the administering agency, and to set a minimum contribution amount for the continuation of any voluntary tax contribution on the tax return form and a generally applicable repeal date for a voluntary tax contribution.
This bill would 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 Rape Kit Backlog Voluntary Tax Contribution Fund, which would be created by this bill. The bill would conform with those aforementioned administrative requirements by continuously appropriating those funds to the Franchise Tax Board, the Controller, and the Department of Justice for administrative costs. The bill would require remaining funds in the Rape Kit Backlog Voluntary Tax Contribution Fund to be transferred to the Department of Justice for purposes of distributing grants to local agencies to be used for DNA testing in the processing of rape kits. The bill would also conform by repealing the provisions as of December 1 of the year that the minimum contribution amount of $250,000 is not met or by the specified repeal date and requiring the Department of Justice to post on its Internet Web site specified information. By continuously appropriating these funds, the bill would make an appropriation.
Existing law authorizes an individual to contribute amounts in excess of his or her personal income tax liability for the support of specified funds.
Under existing law, there are general administrative provisions applicable to these voluntary contributions, which, among other things, provide for the disbursement of contributions following repeal of the fund provisions and require undesignated funds to be transferred to the General Fund.
Existing law requires any new or extended voluntary contribution to include the words voluntary tax contribution in the name of the fund, to require the administering agency to include specified information about the fund on its Internet Web site, to continuously appropriate from the fund the contributions made to the administering agency, and to set a minimum contribution amount for the continuation of any voluntary tax contribution on the tax return form and a generally applicable repeal date for a voluntary tax contribution.
This bill would 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 Rape Kit Backlog Voluntary Tax Contribution Fund, which would be created by this bill. The bill would conform with those aforementioned administrative requirements by continuously appropriating those funds to the Franchise Tax Board, the Controller, and the Department of Justice for administrative costs. The bill would require remaining funds in the Rape Kit Backlog Voluntary Tax Contribution Fund to be transferred to the Department of Justice for purposes of distributing grants to local agencies to be used for DNA testing in the processing of rape kits. The bill would also conform by repealing the provisions as of December 1 of the year that the minimum contribution amount of $250,000 is not met or by the specified repeal date and requiring the Department of Justice to post on its Internet Web site specified information. By continuously appropriating these funds, the bill would make an appropriation.
Existing law authorizes an individual to contribute amounts in excess of his or her personal income tax liability for the support of specified funds.
Under existing law, there are general administrative provisions applicable to these voluntary contributions, which, among other things, specify when a voluntary contribution is to be placed on the return, provide for the disbursement of contributions following repeal of the fund provisions, provisions and require undesignated funds to be transferred to the General Fund.
Existing law requires any new or extended voluntary contribution to include the words voluntary tax contribution in the name of the fund, to require the administering agency to include specified information about the fund on its Internet Web site, to continuously appropriate from the fund the contributions made to the administering agency, and to set a minimum contribution amount for the continuation of any voluntary tax contribution on the tax return form and a generally applicable repeal date for a voluntary tax contribution.
This bill would 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 Rape Kit Backlog Voluntary Tax Contribution Fund, which would be created by this bill. The bill would conform with those aforementioned administrative requirements by continuously appropriating those funds to the Franchise Tax Board, the Controller, and the Department of Justice for administrative costs. The bill would require remaining funds in the Rape Kit Backlog Voluntary Tax Contribution Fund to be transferred to the Department of Justice for purposes of distributing grants to local agencies to be used for DNA testing in the processing of rape kits. The bill would also conform by repealing the provisions as of December 1 of the year that the minimum contribution amount of $250,000 is not met or by the specified repeal date and requiring the Department of Justice to post on its Internet Web site specified information. By continuously appropriating these funds, the bill would make an appropriation.
Existing law authorizes an individual to contribute amounts in excess of his or her personal income tax liability for the support of specified funds.
Under existing law, there are general administrative provisions applicable to these voluntary contributions, which, among other things, specify when a voluntary contribution is to be placed on the return, provide for the disbursement of contributions following repeal of the fund provisions, and require undesignated funds to be transferred to the General Fund.
Existing law requires any new or extended voluntary contribution to include the words voluntary tax contribution in the name of the fund, to require the administering agency to include specified information about the fund on its Internet Web site, to continuously appropriate from the fund the contributions made to the administering agency, and to set a minimum contribution amount for the continuation of any voluntary tax contribution on the tax return form and a generally applicable repeal date for a voluntary tax contribution.
This bill would 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 Rape Kit Backlog Voluntary Tax Contribution Fund, which would be created by this bill. The bill would conform with those aforementioned administrative requirements by continuously appropriating those funds to the Franchise Tax Board, the Controller, and the Department of Justice for administrative costs. The bill would require remaining funds in the Rape Kit Backlog Voluntary Tax Contribution Fund to be transferred to the Department of Justice for purposes of distributing grants to local agencies to be used for DNA testing in the processing of rape kits. The bill would also conform by repealing the provisions as of December 1 of the year that the minimum contribution amount of $250,000 is not met or by the specified repeal date and requiring the Department of Justice to post on its Internet Web site specified information. By continuously appropriating these funds, the bill would make an appropriation.
Existing law authorizes an individual to contribute amounts in excess of his or her personal income tax liability for the support of specified funds.
Under existing law, there are general administrative provisions applicable to these voluntary contributions, which, among other things, specify when a voluntary contribution is to be placed on the return, provide for the disbursement of contributions following repeal of the fund provisions, and require undesignated funds to be transferred to the General Fund.
Existing law requires any new or extended voluntary contribution to include the words voluntary tax contribution in the name of the fund, to require the administering agency to include specified information about the fund on its Internet Web site, to continuously appropriate from the fund the contributions made to the administering agency, and to set a minimum contribution amount for the continuation of any voluntary tax contribution on the tax return form and a generally applicable repeal date for a voluntary tax contribution.
Existing law establishes the states DNA Identification Fund in the State Treasury, which is administered by the Department of Justice. Subject to appropriation by the Legislature, existing law requires these funds to be used by the Attorney General to support DNA testing and to offset impacts of increased testing, as specified.This bill would 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 Rape Kit Back Log Backlog Voluntary Tax Contribution Fund, which would be created by this bill. The bill would conform with those aforementioned administrative requirements by continuously appropriating those funds to the Franchise Tax Broad, Board, the Controller, and the Department of Justice for administrative costs. The bill would require remaining funds in the Rape Kit Back Log Backlog Voluntary Tax Contribution Fund to be transferred to the DNA Identification Fund Department of Justice for purposes of distributing grants to local agencies to be used for DNA testing in the processing of rape kits. The bill would also conform by repealing the provisions as of December 1 of the year that the minimum contribution amount of $250,000 is not met or by the specified repeal date and requiring the Department of Justice to post on its Internet Web site specified information. By continuously appropriating these funds, the bill would make an appropriation.
Existing law authorizes an individual to contribute amounts in excess of his or her personal income tax liability for the support of specified funds.
Under existing law, there are general administrative provisions applicable to these voluntary contributions, which, among other things, specify when a voluntary contribution is to be placed on the return, provide for the disbursement of contributions following repeal of the fund provisions, and require undesignated funds to be transferred to the General Fund.
Existing law requires any new or extended voluntary contribution to include the words voluntary tax contribution in the name of the fund, to require the administering agency to include specified information about the fund on its Internet Web site, to continuously appropriate from the fund the contributions made to the administering agency, and to set a minimum contribution amount for the continuation of any voluntary tax contribution on the tax return form and a generally applicable repeal date for a voluntary tax contribution.
Existing law establishes the states DNA Identification Fund in the State Treasury, which is administered by the Department of Justice. Subject to appropriation by the Legislature, existing law requires these funds to be used by the Attorney General to support DNA testing and to offset impacts of increased testing, as specified.
This bill would 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 Rape Kit Back Log Voluntary Tax Contribution Fund, which would be created by this bill. The bill would conform with those aforementioned administrative requirements by continuously appropriating those funds to the Franchise Tax Board and the Controller Broad, the Controller, and the Department of Justice for administrative costs. The bill would require remaining funds in the Rape Kit Back Log Voluntary Tax Contribution Fund to be transferred to the DNA Identification Fund to be used for DNA testing in the processing of rape kits. The bill would also conform by repealing the provisions as of December 1 of the year that the minimum contribution amount of $250,000 is not met or by the specified repeal date and requiring the Department of Justice to post on its Internet Web site specified information. By continuously appropriating these funds, the bill would make an appropriation.
Existing law authorizes taxpayers an individual to contribute amounts in excess of their his or her personal income tax liability for the support of specified funds. Existing law also has general administrative provisions applicable to voluntary contributions. Existing
Under existing law, there are general administrative provisions applicable to these voluntary contributions, which, among other things, specify when a voluntary contribution is to be placed on the return, provide for the disbursement of contributions following repeal of the fund provisions, and require undesignated funds to be transferred to the General Fund.
Existing law requires any new or extended voluntary contribution that takes effect on or after January 2, 2017, to include the words voluntary tax contribution in the name of the fund, to require the administering agency, as defined, agency to include specified information about the fund on its Internet Web site, to continuously appropriate from the fund the contributions made to the administering agency, and to set a minimum contribution amount for the continuation of any voluntary tax contribution on the tax return form and a generally applicable repeal date for a voluntary tax contribution. Existing law authorizes the Franchise Tax Board to add one or more voluntary contribution designations if the Franchise Tax Board determines that space is available on the tax return to accommodate the additional voluntary contribution designation.
Existing law establishes the states DNA Identification Fund in the State Treasury, which is administered by the Department of Justice. Subject to appropriation by the Legislature, existing law requires these funds to be used by the Attorney General to support DNA testing and to offset impacts of increased testing, as specified.
This bill would 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 Rape Kit Back Log Voluntary Tax Contribution Fund, which would be created by this bill. The bill would conform with those aforementioned administrative requirements by continuously appropriating those funds to the Franchise Tax Board and the Controller for administrative costs and to the administrating agency to process costs. The bill would require remaining funds in the Rape Kit Back Log Voluntary Tax Contribution Fund to be transferred to the DNA Identification Fund to be used for DNA testing in the processing of rape kits, kits. The bill would also conform by repealing the provisions as of December 1 of the year that the minimum contribution amount if of $250,000 is not met or by the specified repeal date, and date and requiring the administrating agency Department of Justice to post on its Internet Web site specified reporting requirements. information. By continuously appropriating these funds, the bill would make an appropriation.
Existing law authorizes taxpayers to contribute amounts in excess of their personal income tax liability for the support of specified funds. Existing law also has general administrative provisions applicable to voluntary contributions. Existing law requires any new or extended voluntary contribution that takes effect on or after January 2, 2017, to include the words voluntary tax contribution in the name of the fund, to require the administering agency, as defined, to include specified information about the fund on its Internet Web site, to continuously appropriate from the fund the contributions made to the administering agency, and to set a minimum contribution amount for the continuation of any voluntary tax contribution on the tax return form and a generally applicable repeal date for a voluntary tax contribution. Existing law authorizes the Franchise Tax Board to add one or more voluntary contribution designations if the Franchise Tax Board determines that space is available on the tax return to accommodate the additional voluntary contribution designation.
This bill would 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 Rape Kit Back Log Voluntary Tax Contribution Fund, which would be created by this bill. The bill would conform with those aforementioned requirements by continuously appropriating those funds to the Franchise Tax Board and the Controller for administrative costs and to the administrating agency to process rape kits, repealing the provisions as of December 1 of the year that the minimum contribution amount if $250,000 is not met or by the specified repeal date, and requiring the administrating agency to post on its Internet Web site specified reporting requirements. By continuously appropriating these funds, the bill would make an appropriation.
(a)An individual may designate on the tax return that a contribution in excess of the tax liability, if any, be made to the Rape Kit Backlog Voluntary Tax Contribution Fund, which is established by Section 18903. That designation is to be used as a voluntary contribution on the tax return.
(b)The contributions shall be in full dollar amounts and may be made individually by each signatory on a joint return.
(c)A designation shall be made for any taxable year on the initial return for that taxable year and once made is irrevocable. If payments and credits reported on the return, together with any other credits associated with the taxpayers account, do not exceed the taxpayers 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 the Rape Kit Backlog Voluntary Tax Contribution Fund to allow for the designation permitted. 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 for DNA testing in the processing of rape kits.
(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).
18903.There is hereby established in the State Treasury the Rape Kit Backlog Voluntary Tax Contribution Fund to receive contributions made pursuant to Section 18902. 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 18902 to be transferred to the Rape Kit Backlog Voluntary Tax Contribution Fund. The Controller shall transfer from the Personal Income Tax Fund to the Rape Kit Backlog Voluntary Tax Contribution Fund an amount not in excess of the sum of the amounts designated by individuals pursuant to Section 18902 for payment into that fund.
18904.(a)Notwithstanding Section 13340 of the Government Code, moneys transferred to the Rape Kit Backlog Voluntary Tax Contribution Fund shall be continuously appropriated to the Franchise Tax Board, the Controller, and the Department of Justice for reimbursement of all costs incurred by the Franchise Tax Board, the Controller, and the Department of Justice in connection with their duties under this article.
(b)(1)After the transfer described in subdivision (a), any remaining moneys in the Rape Kit Backlog Voluntary Tax Contribution Fund shall be transferred to the Department of Justice for the purposes of distributing grants to process eligible untested rape kits collected in California or associated with California cases, as specified in Section 18905.5.
(2)The Department of Justice shall comply with subdivision (b) of Section 18873.
18905.(a)It is the intent of the Legislature that this article create an additional funding source for processing untested rape kits in California.
(b)It is the intent of the Legislature that the moneys collected pursuant to this article be used to supplement, not supplant, local and other funding allocated for testing rape kits.
18905.5.(a)For purposes of this section, CAL DOJ means the Jan Bashinski DNA Laboratory.
(b)CAL DOJ shall administer a grant program for California law enforcement agencies and accredited California public crime laboratories in order to process eligible untested rape kits collected in California or associated with California cases. CAL DOJ has the discretion to approve or deny grant requests.
(c)(1)CAL DOJ shall award grants through a project-specific grant process and shall determine both whether a rape kit is properly considered to be part of a backlog of kits and the priority for testing unanalyzed kits.
(2)An untested rape kit is considered to be part of a backlog when it has been more than 120 days since the kit was collected and there is no known objection from the victim to DNA analysis of the kit made within 120 days of the kit collection.
(d)The project-specific grant process shall include, but is not limited to, consideration of all of the following factors, limitations, and requirements:
(1)Upon request from CAL DOJ, the California law enforcement agency or public crime laboratory shall provide sufficient information showing that funds are necessary to complete kit testing and that a testing grant is not being used to supplant a local budget item for DNA rape kit testing.
(2)A local agency may request a limited grant from CAL DOJ to immediately pay for rape kit testing in a case where the local agency submits to CAL DOJ a statement that demonstrates both of the following:
(A)It is imperative for public safety reasons to have the kit immediately tested.
(B)The local agency lacks the funds to test the kit and waiting 120 days until the kit can be considered part of the backlog is not consistent with public safety.
(3)If a grant request involves outsourcing work to a private laboratory, CAL DOJ shall consider giving priority to grant requests that contract with an accredited and cost-effective California laboratory.
(e)A California law enforcement agency or accredited California public crime laboratory that receives a grant pursuant to this section shall not use any of the grant funds for administrative expenses and shall contract only with accredited laboratories approved by CAL DOJ.
(f)CAL DOJ shall develop regulations as necessary to implement this section. These regulations shall be exempt from the Administrative Procedure Act (Chapter 3.5 (commencing with Section 11340), Chapter 4 (commencing with Section 11370), Chapter 4.5 (commencing with Section 11400), and Chapter 5 (commencing with Section 11500) of Part 1 of Division 3 of Title 2 of the Government Code).
18906.(a)Except as otherwise provided in subdivision (b), this article shall remain in effect only until January 1 of the seventh taxable year following the first appearance of the Rape Kit Backlog Voluntary Tax Contribution Fund on the personal income tax return, and is repealed as of December 1 of that year.
(b)(1)By September 1 of the second calendar year and each subsequent calendar year that the Rape Kit Backlog Voluntary Tax Contribution Fund appears on the tax return, the Franchise Tax Board shall determine whether the amount of contributions estimated to be received during the calendar year will equal or exceed the minimum contribution amount for the calendar year. 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 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) pursuant to subdivision (c) of Section 18873.
(a)An individual may designate on the tax return that a contribution in excess of the tax liability, if any, be made to the Rape Kit Backlog Voluntary Tax Contribution Fund, which is established by Section 18903. That designation is to be used as a voluntary contribution on the tax return.
(b)The contributions shall be in full dollar amounts and may be made individually by each signatory on a joint return.
(c)A designation shall be made for any taxable year on the initial return for that taxable year and once made is irrevocable. If payments and credits reported on the return, together with any other credits associated with the taxpayers account, do not exceed the taxpayers 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 the Rape Kit Backlog Voluntary Tax Contribution Fund to allow for the designation permitted. 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 for DNA testing in the processing of rape kits.
(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).
18903.There is hereby established in the State Treasury the Rape Kit Backlog Voluntary Tax Contribution Fund to receive contributions made pursuant to Section 18902. 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 18902 to be transferred to the Rape Kit Backlog Voluntary Tax Contribution Fund. The Controller shall transfer from the Personal Income Tax Fund to the Rape Kit Backlog Voluntary Tax Contribution Fund an amount not in excess of the sum of the amounts designated by individuals pursuant to Section 18902 for payment into that fund.
18904.(a)Notwithstanding Section 13340 of the Government Code, moneys transferred to the Rape Kit Backlog Voluntary Tax Contribution Fund shall be continuously appropriated to the Franchise Tax Board, the Controller, and the Department of Justice for reimbursement of all costs incurred by the Franchise Tax Board, the Controller, and the Department of Justice in connection with their duties under this article.
(b)(1)After the transfer described in subdivision (a), any remaining moneys in the Rape Kit Backlog Voluntary Tax Contribution Fund shall be transferred to the Department of Justice for the purposes of distributing grants to process eligible untested rape kits collected in California or associated with California cases, as specified in Section 18905.5.
(2)The Department of Justice shall comply with subdivision (b) of Section 18873.
18905.(a)It is the intent of the Legislature that this article create an additional funding source for processing untested rape kits in California.
(b)It is the intent of the Legislature that the moneys collected pursuant to this article be used to supplement, not supplant, local and other funding allocated for testing rape kits.
18905.5.(a)For purposes of this section, CAL DOJ means the Jan Bashinski DNA Laboratory.
(b)CAL DOJ shall administer a grant program for California law enforcement agencies and accredited California public crime laboratories in order to process eligible untested rape kits collected in California or associated with California cases. CAL DOJ has the discretion to approve or deny grant requests.
(c)(1)CAL DOJ shall award grants through a project-specific grant process and shall determine both whether a rape kit is properly considered to be part of a backlog of kits and the priority for testing unanalyzed kits.
(2)An untested rape kit is considered to be part of a backlog when it has been more than 120 days since the kit was collected and there is no known objection from the victim to DNA analysis of the kit made within 120 days of the kit collection.
(d)The project-specific grant process shall include, but is not limited to, consideration of all of the following factors, limitations, and requirements:
(1)Upon request from CAL DOJ, the California law enforcement agency or public crime laboratory shall provide sufficient information showing that funds are necessary to complete kit testing and that a testing grant is not being used to supplant a local budget item for DNA rape kit testing.
(2)A local agency may request a limited grant from CAL DOJ to immediately pay for rape kit testing in a case where the local agency submits to CAL DOJ a statement that demonstrates both of the following:
(A)It is imperative for public safety reasons to have the kit immediately tested.
(B)The local agency lacks the funds to test the kit and waiting 120 days until the kit can be considered part of the backlog is not consistent with public safety.
(3)If a grant request involves outsourcing work to a private laboratory, CAL DOJ shall consider giving priority to grant requests that contract with an accredited and cost-effective California laboratory.
(e)A California law enforcement agency or accredited California public crime laboratory that receives a grant pursuant to this section shall not use any of the grant funds for administrative expenses and shall contract only with accredited laboratories approved by CAL DOJ.
(f)CAL DOJ shall develop regulations as necessary to implement this section. These regulations shall be exempt from the Administrative Procedure Act (Chapter 3.5 (commencing with Section 11340), Chapter 4 (commencing with Section 11370), Chapter 4.5 (commencing with Section 11400), and Chapter 5 (commencing with Section 11500) of Part 1 of Division 3 of Title 2 of the Government Code).
18906.(a)Except as otherwise provided in subdivision (b), this article shall remain in effect only until January 1 of the seventh taxable year following the first appearance of the Rape Kit Backlog Voluntary Tax Contribution Fund on the personal income tax return, and is repealed as of December 1 of that year.
(b)(1)By September 1 of the second calendar year and each subsequent calendar year that the Rape Kit Backlog Voluntary Tax Contribution Fund appears on the tax return, the Franchise Tax Board shall determine whether the amount of contributions estimated to be received during the calendar year will equal or exceed the minimum contribution amount for the calendar year. 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 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) pursuant to subdivision (c) of Section 18873.
(a)An individual may designate on the tax return that a contribution in excess of the tax liability, if any, be made to the Rape Kit Backlog Voluntary Tax Contribution Fund, which is established by Section 18903. That designation is to be used as a voluntary contribution on the tax return.
(b)The contributions shall be in full dollar amounts and may be made individually by each signatory on a joint return.
(c)A designation shall be made for any taxable year on the initial return for that taxable year and once made is irrevocable. If payments and credits reported on the return, together with any other credits associated with the taxpayers account, do not exceed the taxpayers 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 the Rape Kit Backlog Voluntary Tax Contribution Fund to allow for the designation permitted. 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 for DNA testing in the processing of rape kits.
(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).
18903.There is hereby established in the State Treasury the Rape Kit Backlog Voluntary Tax Contribution Fund to receive contributions made pursuant to Section 18902. 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 18902 to be transferred to the Rape Kit Backlog Voluntary Tax Contribution Fund. The Controller shall transfer from the Personal Income Tax Fund to the Rape Kit Backlog Voluntary Tax Contribution Fund an amount not in excess of the sum of the amounts designated by individuals pursuant to Section 18902 for payment into that fund.
18904.(a)Notwithstanding Section 13340 of the Government Code, moneys transferred to the Rape Kit Backlog Voluntary Tax Contribution Fund shall be continuously appropriated to the Franchise Tax Board, the Controller, and the Department of Justice for reimbursement of all costs incurred by the Franchise Tax Board, the Controller, and the Department of Justice in connection with their duties under this article.
(b)(1)After the transfer described in subdivision (a), any remaining moneys in the Rape Kit Backlog Voluntary Tax Contribution Fund shall be transferred to the Department of Justice for the purposes of distributing grants to process eligible untested rape kits collected in California or associated with California cases, as specified in Section 18905.5.
(2)The Department of Justice shall comply with subdivision (b) of Section 18873.
18905.(a)It is the intent of the Legislature that this article create an additional funding source for processing untested rape kits in California.
(b)It is the intent of the Legislature that the moneys collected pursuant to this article be used to supplement, not supplant, local and other funding allocated for testing rape kits.
18905.5.(a)For purposes of this section, CAL DOJ means the Jan Bashinki Bashinski DNA Laboratory.
(b)CAL DOJ shall administer a grant program for California law enforcement agencies and accredited California public crime laboratories in order to process eligible untested rape kits collected in California or associated with California cases. CAL DOJ has the discretion to approve or deny grant requests.
(c)(1)CAL DOJ shall award grants through a project-specific grant process and shall determine both whether a rape kit is properly considered to be part of a backlog of kits and the priority for testing unanalyzed kits.
(2)An untested rape kit is considered to be part of a backlog when it has been more than 120 days since the kit was collected and there is no known objection from the victim to DNA analysis of the kit made within 120 days of the kit collection.
(d)The project-specific grant process shall include, but is not limited to, consideration of all of the following factors, limitations, and requirements:
(1)Upon request from CAL DOJ, the California law enforcement agency or public crime laboratory shall provide sufficient information showing that funds are necessary to complete kit testing and that a testing grant is not being used to supplant a local budget item for DNA rape kit testing.
(2)A local agency may request a limited grant from CAL DOJ to immediately pay for rape kit testing in a case where the local agency submits to CAL DOJ a statement that demonstrates both of the following:
(A)It is imperative for public safety reasons to have the kit immediately tested.
(B)The local agency lacks the funds to test the kit and waiting 120 days until the kit can be considered part of the backlog is not consistent with public safety.
(3)If a grant request involves outsourcing work to a private laboratory, CAL DOJ shall consider giving priority to grant requests that contract with an accredited and cost-effective California laboratory.
(e)A California law enforcement agency or accredited California public crime laboratory that receives a grant pursuant to this section shall not use any of the grant funds for administrative expenses and shall contract only with accredited laboratories approved by CAL DOJ.
(f)CAL DOJ shall development develop regulations as necessary to implement this section. These regulations shall be exempt from the Administrative Procedure Act (Chapter 3.5 (commencing with Section 11340), Chapter 4 (commencing with Section 11370), Chapter 4.5 (commencing with Section 11400), and Chapter 5 (commencing with Section 11500) of Part 1 of Division 3 of Title 2 of the Government Code).
18906.(a)Except as otherwise provided in subdivision (b), this article shall remain in effect only until January 1 of the seventh taxable year following the first appearance of the Rape Kit Backlog Voluntary Tax Contribution Fund on the personal income tax return, and is repealed as of December 1 of that year.
(b)(1)By September 1 of the second calendar year and each subsequent calendar year that the Rape Kit Backlog Voluntary Tax Contribution Fund appears on the tax return, the Franchise Tax Board shall determine whether the amount of contributions estimated to be received during the calendar year will equal or exceed the minimum contribution amount for the calendar year. 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 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) pursuant to subdivision (c) of Section 18873.
(a)An individual may designate on the tax return that a contribution in excess of the tax liability, if any, be made to the Rape Kit Backlog Voluntary Tax Contribution Fund, which is established by Section 18903. That designation is to be used as a voluntary contribution on the tax return.
(b)The contributions shall be in full dollar amounts and may be made individually by each signatory on a joint return.
(c)A designation shall be made for any taxable year on the initial return for that taxable year and once made is irrevocable. If payments and credits reported on the return, together with any other credits associated with the taxpayers account, do not exceed the taxpayers 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 the Rape Kit Backlog Voluntary Tax Contribution Fund to allow for the designation permitted. 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 for DNA testing in the processing of rape kits.
(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).
18903.There is hereby established in the State Treasury the Rape Kit Backlog Voluntary Tax Contribution Fund to receive contributions made pursuant to Section 18902. 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 18902 to be transferred to the Rape Kit Backlog Voluntary Tax Contribution Fund. The Controller shall transfer from the Personal Income Tax Fund to the Rape Kit Backlog Voluntary Tax Contribution Fund an amount not in excess of the sum of the amounts designated by individuals pursuant to Section 18902 for payment into that fund.
18904.(a)Notwithstanding Section 13340 of the Government Code, moneys transferred to the Rape Kit Backlog Voluntary Tax Contribution Fund shall be continuously appropriated to the Franchise Tax Board, the Controller, and the Department of Justice for reimbursement of all costs incurred by the Franchise Tax Board, the Controller, and the Department of Justice in connection with their duties under this article.
(b)(1)After the transfer described in subdivision (a), any remaining moneys in the Rape Kit Backlog Voluntary Tax Contribution Fund shall be transferred to the Department of Justice for the purposes of distributing grants to process eligible untested rape kits collected in California or associated with California cases, as specified in Section 18905.5.
(2)The Department of Justice shall comply with subdivision (b) of Section 18873.
18905.(a)It is the intent of the Legislature that this article create an additional funding source for processing untested rape kits in California.
(b)It is the intent of the Legislature that the moneys collected pursuant to this article be used to supplement, not supplant, local and other funding allocated for testing rape kits.
18905.5.(a)For purposes of this section, CAL DOJ means the Jan Bashinki DNA Laboratory.
(b)CAL DOJ shall administer a grant program for California law enforcement agencies and accredited California public crime laboratories in order to process eligible untested rape kits collected in California or associated with California cases. CAL DOJ has the discretion to approve or deny grant requests.
(c)(1)CAL DOJ shall award grants through a project-specific grant process and shall determine both whether a rape kit is properly considered to be part of a backlog of kits and the priority for testing unanalyzed kits.
(2)An untested rape kit is considered to be part of a backlog when it has been more than 120 days since the kit was collected and there is no known objection from the victim to DNA analysis of the kit made within 120 days of the kit collection.
(d)The project-specific grant process shall include, but is not limited to, consideration of all of the following factors, limitations, and requirements:
(1)Upon request from CAL DOJ, the California law enforcement agency or public crime laboratory shall provide sufficient information showing that funds are necessary to complete kit testing and that a testing grant is not being used to supplant a local budget item for DNA rape kit testing.
(2)A local agency may request a limited grant from CAL DOJ to immediately pay for rape kit testing in a case where the local agency submits to CAL DOJ a statement that demonstrates both of the following:
(A)It is imperative for public safety reasons to have the kit immediately tested.
(B)The local agency lacks the funds to test the kit and waiting 120 days until the kit can be considered part of the backlog is not consistent with public safety.
(3)If a grant request involves outsourcing work to a private laboratory, CAL DOJ shall consider giving priority to grant requests that contract with an accredited and cost-effective California laboratory.
(e)A California law enforcement agency or accredited California public crime laboratory that receives a grant pursuant to this section shall not use any of the grant funds for administrative expenses and shall contract only with accredited laboratories approved by CAL DOJ.
(f)CAL DOJ shall development regulations as necessary to implement this section. These regulations shall be exempt from the Administrative Procedure Act (Chapter 3.5 (commencing with Section 11340), Chapter 4 (commencing with Section 11370), Chapter 4.5 (commencing with Section 11400), and Chapter 5 (commencing with Section 11500) of Part 1 of Division 3 of Title 2 of the Government Code).
18906.(a)Except as otherwise provided in subdivision (b), this article shall remain in effect only until January 1 of the seventh taxable year following the first appearance of the Rape Kit Backlog Voluntary Tax Contribution Fund on the personal income tax return, and is repealed as of December 1 of that year.
(b)(1)By September 1 of the second calendar year and each subsequent calendar year that the Rape Kit Backlog Voluntary Tax Contribution Fund appears on the tax return, the Franchise Tax Board shall determine whether the amount of contributions estimated to be received during the calendar year will equal or exceed the minimum contribution amount for the calendar year. 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 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) pursuant to subdivision (c) of Section 18873.
(a)An individual may designate on the tax return that a contribution in excess of the tax liability, if any, be made to the Rape Kit Back Log Backlog Voluntary Tax Contribution Fund, which is established by Section 18902. 18903. That designation is to be used as a voluntary contribution on the tax return.
(b)The contributions shall be in full dollar amounts and may be made individually by each signatory on a joint return.
(c)A designation shall be made for any taxable year on the initial return for that taxable year and once made is irrevocable. If payments and credits reported on the return, together with any other credits associated with the taxpayers account, do not exceed the taxpayers 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 the Rape Kit Back Log Backlog Voluntary Tax Contribution Fund to allow for the designation permitted. 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 for DNA testing in the processing of rape kits.
(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).
18903.There is hereby established in the State Treasury the Rape Kit Back Log Backlog Voluntary Tax Contribution Fund to receive contributions made pursuant to Section 18902. 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 18902 to be transferred to the Rape Kit Back Log Backlog Voluntary Tax Contribution Fund. The Controller shall transfer from the Personal Income Tax Fund to the Rape Kit Back Log Backlog Voluntary Tax Contribution Fund an amount not in excess of the sum of the amounts designated by individuals pursuant to Section 18902 for payment into that fund.
18904.(a)Notwithstanding Section 13340 of the Government Code, moneys transferred to the Rape Kit Back Log Backlog Voluntary Tax Contribution Fund shall be continuously appropriated to the Franchise Tax Board, the Controller, and the Department of Justice for reimbursement of all costs incurred by the Franchise Tax Board, the Controller, and the Department of Justice in connection with their duties under this article.
(b)(1)After the transfer described in subdivision (a), any remaining moneys in the Rape Kit Back Log Backlog Voluntary Tax Contribution Fund shall be transferred to the DNA Identification Fund described in paragraph (2) of subdivision (b) of Section 76104.6 of the Government Code. Department of Justice for the purposes of distributing grants to process eligible untested rape kits collected in California or associated with California cases, as specified in Section 18905.5.
(2)The Department of Justice shall comply with subdivision (b) of Section 18873.
18905.(a)It is the intent of the Legislature that this article create an additional funding source for processing rape kits and shall be used to supplement, not supplant, other funding sources for this program. untested rape kits in California.
(b)It is the intent of the Legislature that the moneys collected pursuant to this article be used to supplement, not supplant, local and other funding allocated for testing rape kits.
18905.5.(a)For purposes of this section, CAL DOJ means the Jan Bashinki DNA Laboratory.
(b)CAL DOJ shall administer a grant program for California law enforcement agencies and accredited California public crime laboratories in order to process eligible untested rape kits collected in California or associated with California cases. CAL DOJ has the discretion to approve or deny grant requests.
(c)(1)CAL DOJ shall award grants through a project-specific grant process and shall determine both whether a rape kit is properly considered to be part of a backlog of kits and the priority for testing unanalyzed kits.
(2)An untested rape kit is considered to be part of a backlog when it has been more than 120 days since the kit was collected and there is no known objection from the victim to DNA analysis of the kit made within 120 days of the kit collection.
(d)The project-specific grant process shall include, but is not limited to, consideration of the following factors, limitations, and requirements:
(1)Upon request from CAL DOJ, the California law enforcement agency or public crime laboratory shall provide sufficient information showing that funds are necessary to complete kit testing and that a testing grant is not being used to supplant a local budget item for DNA rape kit testing.
(2)A local agency may request a limited grant from CAL DOJ to immediately pay for rape kit testing in a case where the local agency submits to CAL DOJ a statement that demonstrates both of the following:
(A)It is imperative for public safety reasons to have the kit immediately tested.
(B)The local agency lacks the funds to test the kit and waiting 120 days until the kit can be considered part of the backlog is not consistent with public safety.
(3)If a grant request involves outsourcing work to a private laboratory, CAL DOJ shall consider giving priority to grant requests that contract with an accredited and cost-effective California laboratory.
(e)A California law enforcement agency or accredited California public crime laboratory that receives a grant pursuant to this section shall not use any of the grant funds for administrative expenses and shall contract only with accredited laboratories approved by CAL DOJ.
(f)CAL DOJ shall development regulations as necessary to implement this section. These regulations shall be exempt from the Administrative Procedure Act (Chapter 3.5 (commencing with Section 11340), Chapter 4 (commencing with Section 11370), Chapter 4.5 (commencing with Section 11400), and Chapter 5 (commencing with Section 11500) of Part 1 of Division 3 of Title 2 of the Government Code.)
18906.(a)Except as otherwise provided in subdivision (b), this article shall remain in effect only until January 1 of the seventh taxable year following the first appearance of the Rape Kit Back Log Backlog Voluntary Tax Contribution Fund on the personal income tax return, and is repealed as of December 1 of that year.
(b)(1)By September 1 of the second calendar year and each subsequent calendar year that the Rape Kit Back Log Backlog Voluntary Tax Contribution Fund appears on the tax return, the Franchise Tax Board shall determine whether the amount of contributions estimated to be received during the calendar year will equal or exceed the minimum contribution amount for the calendar year. 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 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) pursuant to subdivision (c) of Section 18873.
(a)An individual may designate on the tax return that a contribution in excess of the tax liability, if any, be made to the Rape Kit Back Log Voluntary Tax Contribution Fund, which is established by Section 18902. That designation is to be used as a voluntary contribution on the tax return.
(b)The contributions shall be in full dollar amounts and may be made individually by each signatory on a joint return.
(c)A designation shall be made for any taxable year on the initial return for that taxable year and once made is irrevocable. If payments and credits reported on the return, together with any other credits associated with the taxpayers account, do not exceed the taxpayers 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 the Rape Kit Back Log Voluntary Tax Contribution Fund to allow for the designation permitted. 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 for DNA testing in the processing of rape kits.
(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).
18903.There is hereby established in the State Treasury the Rape Kit Back Log Voluntary Tax Contribution Fund to receive contributions made pursuant to Section 18902. 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 18902 to be transferred to the Rape Kit Back Log Voluntary Tax Contribution Fund. The Controller shall transfer from the Personal Income Tax Fund to the Rape Kit Back Log Voluntary Tax Contribution Fund an amount not in excess of the sum of the amounts designated by individuals pursuant to Section 18902 for payment into that fund.
18904.(a)Notwithstanding Section 13340 of the Government Code, moneys transferred to the Rape Kit Back Log Voluntary Tax Contribution Fund shall be continuously appropriated to the Franchise Tax Board and Board, the Controller Controller, and the Department of Justice for reimbursement of all costs incurred by the Franchise Tax Board and Board, the Controller Controller, and the Department of Justice in connection with their duties under this article.
(b)(1)After the transfer described in subdivision (a), any remaining moneys in the Rape Kit Back Log Voluntary Tax Contribution Fund shall be transferred to the DNA Identification Fund described in paragraph (2) of subdivision (b) of Section 76104.6 of the Government Code. Funds shall not be used for the Department of Justices administrative costs.
(2)The Department of Justice shall comply with subdivision (b) of Section 18873.
18905.It is the intent of the Legislature that this article create an additional funding source for processing rape kits and shall be used to supplement, not supplant, other funding sources for this program.
18906.(a)Except as otherwise provided in subdivision (b), this article shall remain in effect only until January 1 of the seventh taxable year following the first appearance of the Rape Kit Back Log Voluntary Tax Contribution Fund on the personal income tax return, and is repealed as of December 1 of that year.
(b)(1)By September 1 of the second calendar year and each subsequent calendar year that the Rape Kit Back Log Voluntary Tax Contribution Fund appears on the tax return, the Franchise Tax Board shall determine whether the amount of contributions estimated to be received during the calendar year will equal or exceed the minimum contribution amount for the calendar year. 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 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) pursuant to subdivision (c) of Section 18873.
(a)An individual may designate on the tax return that a contribution in excess of the tax liability, if any, be made to the Rape Kit Back Log Voluntary Tax Contribution Fund, which is established by Section 18902. That designation is to be used as a voluntary contribution on the tax return.
(b)The contributions shall be in full dollar amounts and may be made individually by each signatory on a joint return.
(c)A designation shall be made for any taxable year on the initial return for that taxable year and once made is irrevocable. If payments and credits reported on the return, together with any other credits associated with the taxpayers account, do not exceed the taxpayers 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 the Rape Kit Back Log Voluntary Tax Contribution Fund to allow for the designation permitted. 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 for DNA testing in the processing of rape kits.
(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).
18903.There is hereby established in the State Treasury the Rape Kit Back Log Voluntary Tax Contribution Fund to receive contributions made pursuant to Section 18902. 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 18902 to be transferred to the Rape Kit Back Log Voluntary Tax Contribution Fund. The Controller shall transfer from the Personal Income Tax Fund to the Rape Kit Back Log Voluntary Tax Contribution Fund an amount not in excess of the sum of the amounts designated by individuals pursuant to Section 18902 for payment into that fund.
18904.All (a)Notwithstanding Section 13340 of the Government Code, moneys transferred to the Rape Kit Back Log Voluntary Tax Contribution Fund shall be continuously appropriated as follows:
(a)To to the Franchise Tax Board and the Controller for reimbursement of all costs incurred by the Franchise Tax Board and the Controller in connection with their duties under this article.
(b)(1)To the ____ to disburse moneys for distribution of grantsto ____. After the transfer described in subdivision (a), any remaining moneys in the Rape Kit Back Log Voluntary Tax Contribution Fund shall be transferred to the DNA Identification Fund described in paragraph (2) of subdivision (b) of Section 76104.6 of the Government Code. Funds shall be allocated for direct services provided by the ____ and may not be used for the departments Department of Justices administrative costs.
(2)The ____ Department of Justice shall report on its Internet Web site the process for awarding money, the amount of money spent on administration, and an itemization of how program funds were awarded, including, but not limited to, information regarding recipients of funds. comply with subdivision (b) of Section 18873.
18905.It is the intent of the Legislature that this article create an additional funding source for processing rape kits and shall be used to supplement, not supplant, other funding sources for this program.
18906.(a)Except as otherwise provided in subdivision (b), this article shall remain in effect only until January 1 of the fifth seventh taxable year following the first appearance of the Rape Kit Back Log Voluntary Tax Contribution Fund on the personal income tax return, and is repealed as of December 1 of that year.
(b)(1)By September 1 of the second calendar year and each subsequent calendar year that the Rape Kit Back Log Voluntary Tax Contribution Fund appears on the tax return, the Franchise Tax Board shall determine whether the amount of contributions estimated to be received during the calendar year will equal or exceed the minimum contribution amount for the calendar year. 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 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) pursuant to subdivision (c) of Section 18873.
(a)An individual may designate on the tax return that a contribution in excess of the tax liability, if any, be made to the Rape Kit Back Log Voluntary Tax Contribution Fund, which is established by Section 18902. That designation is to be used as a voluntary contribution on the tax return.
(b)The contributions shall be in full dollar amounts and may be made individually by each signatory on a joint return.
(c)A designation shall be made for any taxable year on the initial return for that taxable year and once made is irrevocable. If payments and credits reported on the return, together with any other credits associated with the taxpayers account, do not exceed the taxpayers 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 the Rape Kit Back Log Voluntary Tax Contribution Fund to allow for the designation permitted. 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 for the processing of rape kits.
(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).
18903.There is hereby established in the State Treasury the Rape Kit Back Log Voluntary Tax Contribution Fund to receive contributions made pursuant to Section 18902. 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 18902 to be transferred to the Rape Kit Back Log Voluntary Tax Contribution Fund. The Controller shall transfer from the Personal Income Tax Fund to the Rape Kit Back Log Voluntary Tax Contribution Fund an amount not in excess of the sum of the amounts designated by individuals pursuant to Section 18902 for payment into that fund.
18904.All moneys transferred to the Rape Kit Back Log Voluntary Tax Contribution Fund shall be continuously appropriated as follows:
(a)To the Franchise Tax Board and the Controller for reimbursement of all costs incurred by the Franchise Tax Board and the Controller in connection with their duties under this article.
(b)(1)To the ____ to disburse moneys for distribution of grants to ____. Funds shall be allocated for direct services provided by the ____ and may not be used for the departments administrative costs.
(2)The ____ shall report on its Internet Web site the process for awarding money, the amount of money spent on administration, and an itemization of how program funds were awarded, including, but not limited to, information regarding recipients of funds.
18905.It is the intent of the Legislature that this article create an additional funding source for processing rape kits and shall be used to supplement, not supplant, other funding sources for this program.
18906.(a)Except as otherwise provided in subdivision (b), this article shall remain in effect only until January 1 of the fifth taxable year following the first appearance of the Rape Kit Back Log Voluntary Tax Contribution Fund on the personal income tax return, and is repealed as of December 1 of that year.
(b)(1)By September 1 of the second calendar year and each subsequent calendar year that the Rape Kit Back Log Voluntary Tax Contribution Fund appears on the tax return, the Franchise Tax Board shall determine whether the amount of contributions estimated to be received during the calendar year will equal or exceed the minimum contribution amount for the calendar year. 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 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) pursuant to subdivision (c) of Section 18873.
|
Date
|
Status
|
|---|---|
| Oct 12, 2017 | Chaptered by Secretary of State - Chapter 698, Statutes of 2017. |
| Oct 12, 2017 | Approved by the Governor. |
| Sep 20, 2017 | Enrolled and presented to the Governor at 4:30 p.m. |
| Sep 13, 2017 | Assembly Rule 77(a) suspended. |
| Sep 12, 2017 | In Assembly. Concurrence in Senate amendments pending. May be considered on or after September 14 pursuant to Assembly Rule 77. |
| Sep 11, 2017 | Read third time. Passed. Ordered to the Assembly. |
| Sep 7, 2017 | Read second time. Ordered to third reading. |
| Sep 6, 2017 | Read third time and amended. Ordered to second reading. |
| Aug 24, 2017 | Ordered to third reading. |
| Aug 23, 2017 | Ordered to special consent calendar. |
| Jul 11, 2017 | Read second time. Ordered to third reading. |
| Jul 10, 2017 | From committee: Do pass. (Ayes 7. Noes 0.) (July 10). |
| Jul 5, 2017 | From committee chair, with author's amendments: Amend, and re-refer to committee. Read second time, amended, and re-referred to Com. on APPR. |
| Jun 21, 2017 | From committee: Do pass and re-refer to Com. on APPR. (Ayes 7. Noes 0.) (June 21). Re-referred to Com. on APPR. |
| Jun 13, 2017 | From committee chair, with author's amendments: Amend, and re-refer to committee. Read second time, amended, and re-referred to Com. on GOV. & F. |
| Jun 1, 2017 | Referred to Com. on GOV. & F. |
| May 18, 2017 | In Senate. Read first time. To Com. on RLS. for assignment. |
| May 18, 2017 | Read third time. Passed. Ordered to the Senate. (Ayes 69. Noes 0. Page 1616.) |
| May 11, 2017 | Read second time. Ordered to Consent Calendar. |
| May 10, 2017 | From committee: Do pass. To Consent Calendar. (Ayes 17. Noes 0.) (May 10). |
| May 4, 2017 | Re-referred to Com. on APPR. |
| May 3, 2017 | From committee chair, with author's amendments: Amend, and re-refer to Com. on APPR. Read second time and amended. |
| Mar 15, 2017 | From committee: Do pass and re-refer to Com. on APPR. (Ayes 10. Noes 0.) (March 13). Re-referred to Com. on APPR. |
| Mar 6, 2017 | Re-referred to Com. on REV. & TAX. |
| Mar 2, 2017 | From committee chair, with author's amendments: Amend, and re-refer to Com. on REV. & TAX. Read second time and amended. |
| Feb 13, 2017 | Referred to Com. on REV. & TAX. |
| Feb 3, 2017 | From printer. May be heard in committee March 5. |
| Feb 2, 2017 | Read first time. To print. |
|
Date
|
Description
|
Location
|
Votes
|
|
|---|---|---|---|---|
| Sep 13, 2017 | AB 280 LOW Concurrence in Senate Amendments | Assembly Floor |
Passed |
|
| Sep 11, 2017 | Assembly 3rd Reading AB280 Low et al. By Leyva | Senate Floor |
Passed |
|
| Jul 10, 2017 | Do pass | Senate Standing Committee on Appropriations |
Passed |
|
| Jun 21, 2017 | Do pass, but first be re-referred to the Committee on [Appropriations] | Senate Standing Committee on Governance and Finance |
Passed |
|
| May 18, 2017 | AB 280 LOW Consent Calendar Second Day Regular Session | Assembly Floor |
Passed |
|
| May 10, 2017 | Do pass. To Consent Calendar. | Assembly Standing Committee on Appropriations |
Passed |
|
| Mar 13, 2017 | Do pass and be re-referred to the Committee on [Appropriations] | Assembly Standing Committee on Revenue and Taxation |
Passed |
This list shows positions taken on this bill by organizations on the date displayed, which is linked to the original source.
Positions by individuals are not included.
|
Organization
|
Position
|
Date
|
|---|---|---|
| Association For Los Angeles Deputy Sheriffs | ** Support | Sep 8, 2017 |
| Board of Equalization Member Fiona Ma | ** Support | Sep 8, 2017 |
| Board of Equalization Member, 2nd District | ** Support | Mar 10, 2017 |
| California Alternative Payment Program Association | ** Support | Mar 10, 2017 |
| California Association Of Code Enforcement Officers | ** Support | Sep 8, 2017 |
| California College And University Police Chiefs Association | ** Support | Sep 8, 2017 |
| California Narcotics Officers Association | ** Support | Sep 8, 2017 |
| Los Angeles County Professional Peace Officers Association | ** Support | Sep 8, 2017 |
| Los Angeles Police Protective League | ** Support | Sep 8, 2017 |
| Peace Officers Research Association Of California | ** Support | Mar 10, 2017 |
| Riverside Sheriff's Association | ** Support | Sep 8, 2017 |
| Unknown. | ** Against | Jun 21, 2017 |
CONCURRENCE IN SENATE AMENDMENTS
CSA1 Bill Id:AB 280
Author:(Low)
As Amended Ver:September 6, 2017
Majority vote
ASSEMBLY: | 69-0 | (May 18, 2017) | SENATE: | 38-1 | (September 11, 2017) |
Original Committee Reference: REV. & TAX.
SUMMARY: Establishes the Rape Kit Back Log Voluntary Tax Contribution Fund (Fund) and allows taxpayers to contribute their own funds to the Fund through a designation on the state personal income tax (PIT) return.
The Senate amendments:
- Provide that moneys from the Rape Kit Backlog Voluntary Tax Contribution Fund are transferred to the Department of Justice (DOJ) for the purposes of distributing project-specific grants to process eligible untested rape kits collected in California or associated with California cases, as specified, instead of the DNA Identification Fund.
- Establish how grants will be prioritized and awarded to California law enforcement agencies and accredited California public crime laboratories for processing eligible untested rape kits
EXISTING LAW:
- Allows taxpayers to designate on their PIT returns a contribution to any of the 19 voluntary contribution funds (VCFs).
- Provides the following requirements for new or extended VCFs that take effect on or after January 2, 2017:
- Requires the words "voluntary tax contribution" to be included as part of the name of the fund.
- Requires the administering agency's Internet Web site to report the process for awarding money, the amount of money spent on administration, and an itemization of how program funds were awarded by the agency, including information regarding recipients of funds.
- Provides, unless otherwise specified, for each VCF's automatic sunset on January 1 of the seventh calendar year following the VCF's first appearance on the PIT return.
- Requires each VCF to meet a minimum contribution threshold of $250,000 in the second calendar year and each subsequent year to remain on the PIT return.
- Requires contributions made to each VCF to be continuously appropriated to the administering agency to be spent, as specified.
- Provides a specific sunset date for each VCF, except for the California Seniors Special Fund and the State Parks Protection Fund.
- Provides that the minimum annual contribution amounts required to remain in effect do not apply to the California Seniors Special Fund, the California Firefighters' Memorial Fund, and the California Peace Officer Memorial Foundation Fund.
AS PASSED BY THE ASSEMBLY, this bill:
- Established the Fund in the State Treasury.
- Provided that all moneys transferred to the Fund shall be continuously appropriated to the Franchise Tax Board (FTB), the State Controller, and the DOJ for reimbursement of all costs incurred in administering the Fund.
- Provided that any moneys remaining in the Fund shall be transferred to the DNA Identification Fund.
- Required the Department of Justice to report the process for awarding money, the amount spent on administration, and how program funds were awarded, including recipients of funds, as specified in Revenue and Taxation Code Section 18873.
- Provided for the Fund provisions' automatic repeal on either January 1 of the seventh taxable year following the Fund's first appearance on the state PIT return or on January 1 of an earlier year, if the FTB estimates that the annual contribution amount will be less than $250,000, in the second calendar year after the first appearance of the Fund and each subsequent year thereafter.
FISCAL EFFECT: According to the Senate Appropriations Committee:
- The FTB estimates that, beginning in 2018-19, this bill would result in an annual revenue loss of $8,000 (General Fund).
- The State Controller's Office, FTB and the Department of Justice would be reimbursed for related administrative costs.
COMMENTS:
- New VCF Requirements: On December 9, 2015 the Senate Governance and Finance Committee held an oversight hearing, "California's Tax Check-off Program: Room for Improvement?" The hearing reviewed the status of California's tax check-off funds and found a framework was needed to improve the current tax check-off system. Specifically, the Committee found that donated funds could take years to reach the intended recipient or, worse yet, the money would end up in state coffers. The Legislature created California's tax check-off system in 1982 with a noble intention: to make it easier for Californians to donate to charitable causes. To date, tax check-offs have raised over $102 million for various charitable causes, including social services, public health, and environmental protection.
SB 1476 (Senate Committee on Government and Finance), Chapter 597, Statutes of 2016, established best practices and reforms needed to ensure that taxpayers' voluntary contributions are being put toward charitable purposes in a transparent and timely fashion. Specifically, SB 1476 set a minimum contribution amount of $250,000 (not adjusted for inflation), lengthened the current five-year sunset to seven years, provided for the continuous appropriation of funds, and required that specified information be made public.
- So Many Causes, So Little Space: There are countless worthy causes that would benefit from the inclusion of a VCF on the state's income tax returns. At the same time, space on the returns is limited. Thus, it could be argued that the current system for adding VCFs to the form is subjective and essentially rewards organizations and causes that can convince the Legislature to include their fund on the form. Additionally, expanding the list of qualifying VCFs may have the unintended consequence of reducing the individual contributions that existing VCFs receive since they would have to compete against a broader group of worthy causes. This could make it more difficult for existing VCFs to meet the $250,000 minimum requirement, which may cause many worthy causes to fall off the tax return.
- Backlog of Sexual Assault Kits: Victims of sexual assault can provide law enforcement with biological evidence by undergoing an examination. The local law enforcement agency maintains the evidence collected during the examination in a sexual assault evidence kit. Some sexual assault evidence kits are sent to crime labs for analysis in hopes of finding the DNA profile of the suspect, which can then be compared to other DNA profiles on a national database. For several years, a lot of attention has been given to the backlog of sexual assault kits that have gone untested. In some cases, sexual assault kits remain in storage for several years before being sent to the lab, in part because local jurisdictions lack funding. This bill creates a new Fund to help pay for the processing of outstanding kits
Analysis Prepared by: Carlos Anguiano and Irene Ho / REV. & TAX. / (916) 319-2098 FN: 0002079
Office of Senate Floor Analyses (916) 651-1520 Fax: (916) 327-4478 | AB |
THIRD READING
Bill No: AB 280
:
SENATE GOVERNANCE & FIN. COMMITTEE: 7-0, 6/21/17
AYES: McGuire, Nguyen, Beall, Hernandez, Hertzberg, Lara, Moorlach
SENATE APPROPRIATIONS COMMITTEE: 7-0, 7/10/17
AYES: Lara, Bates, Beall, Bradford, Hill, Nielsen, Wiener
ASSEMBLY FLOOR: 69-0, 5/18/17 (Consent) - See last page for vote
SUBJECT: Personal income taxes: voluntary contributions: Rape Kit Backlog Voluntary Tax Contribution Fund
SOURCE: Board of Equalization Member Fiona Ma
DIGEST:
This bill establishes the Rape Kit Backlog Voluntary Tax Contribution Fund as voluntary contribution fund on the state personal income tax return, and allows a deduction for any contribution made to the Fund.
Senate Floor Amendments of 9/6/17 correct the misspelling of the “Jan Bashinski DNA Laboratory” and another misspelling in the text of the bill.
ANALYSIS: Existing law authorizes an individual to contribute amounts in excess of his or her personal income tax liability for the support of specified funds. There are general administrative provisions applicable to these voluntary contributions, which, among other things, specify when a voluntary contribution is to be placed on the return, provide for the disbursement of contributions following repeal of the fund provisions, and require undesignated funds to be transferred to the General Fund.
This bill establishes the Rape Kit Backlog Voluntary Tax Contribution Fund in the State Treasury as voluntary contribution fund on the state personal income tax return, and allows a deduction for any contribution made to the Fund.
FISCAL EFFECT: Appropriation: Fiscal Com.: Local:
According to the Senate Appropriations Committee, Franchise Tax Board estimates annual revenue loss of less than $8,000, beginning in 2018-19.
Board of Equalization Member Fiona Ma (source)
Association for Los Angeles Deputy Sheriffs
California Association of Code Enforcement Officers
California College and University Police Chiefs Association
California Narcotics Officers Association
Los Angeles County Professional Peace Officers Association
Los Angeles Police Protective League
Riverside Sheriff’s Association
None received
ASSEMBLY FLOOR: 69-0, 5/18/17
AYES: Acosta, Travis Allen, Arambula, Baker, Berman, Bigelow, Bloom, Bocanegra, Bonta, Brough, Burke, Caballero, Cervantes, Chávez, Chen, Chiu, Choi, Chu, Cooley, Cooper, Cunningham, Dababneh, Dahle, Daly, Eggman, Flora, Fong, Gallagher, Cristina Garcia, Eduardo Garcia, Gomez, Gonzalez Fletcher, Gray, Grayson, Harper, Irwin, Jones-Sawyer, Kalra, Kiley, Lackey, Levine, Limón, Low, Maienschein, Mathis, Mayes, McCarty, Medina, Melendez, Muratsuchi, Nazarian, Obernolte, O'Donnell, Patterson, Quirk, Quirk-Silva, Reyes, Ridley-Thomas, Rodriguez, Rubio, Salas, Steinorth, Mark Stone, Thurmond, Ting, Voepel, Waldron, Weber, Wood
NO VOTE RECORDED: Aguiar-Curry, Calderon, Chau, Frazier, Friedman, Gipson, Gloria, Holden, Mullin, Santiago, Rendon
9/8/17 15:28:12
**** END ****
Office of Senate Floor Analyses (916) 651-1520 Fax: (916) 327-4478 | AB |
THIRD READING
Bill No: AB 280
:
SENATE GOVERNANCE & FIN. COMMITTEE: 7-0, 6/21/17
AYES: McGuire, Nguyen, Beall, Hernandez, Hertzberg, Lara, Moorlach
SENATE APPROPRIATIONS COMMITTEE: 7-0, 7/10/17
AYES: Lara, Bates, Beall, Bradford, Hill, Nielsen, Wiener
ASSEMBLY FLOOR: 69-0, 5/18/17 (Consent) - See last page for vote
SOURCE: Board of Equalization Member Fiona Ma
DIGEST:
This bill establishes the Rape Kit Backlog Voluntary Tax Contribution Fund as voluntary contribution fund on the state personal income tax return, and allows a deduction for any contribution made to the Fund.
ANALYSIS: Existing law authorizes an individual to contribute amounts in excess of his or her personal income tax liability for the support of specified funds. There are general administrative provisions applicable to these voluntary contributions, which, among other things, specify when a voluntary contribution is to be placed on the return, provide for the disbursement of contributions following repeal of the fund provisions, and require undesignated funds to be transferred to the General Fund.
This bill establishes the Rape Kit Backlog Voluntary Tax Contribution Fund in the State Treasury as voluntary contribution fund on the state personal income tax return, and allows a deduction for any contribution made to the Fund.
FISCAL EFFECT: Appropriation: Fiscal Com.: Local:
According to the Senate Appropriations Committee, Franchise Tax Board estimates annual revenue loss of less than $8,000, beginning in 2018-19.
Board of Equalization Member Fiona Ma (source)
Association for Los Angeles Deputy Sheriffs
California Association of Code Enforcement Officers
California College and University Police Chiefs Association
California Narcotics Officers Association
Los Angeles County Professional Peace Officers Association
Los Angeles Police Protective League
Riverside Sheriff’s Association
OPPOSITION: (Verified 7/12/17)
None received
ASSEMBLY FLOOR: 69-0, 5/18/17
AYES: Acosta, Travis Allen, Arambula, Baker, Berman, Bigelow, Bloom, Bocanegra, Bonta, Brough, Burke, Caballero, Cervantes, Chávez, Chen, Chiu, Choi, Chu, Cooley, Cooper, Cunningham, Dababneh, Dahle, Daly, Eggman, Flora, Fong, Gallagher, Cristina Garcia, Eduardo Garcia, Gomez, Gonzalez Fletcher, Gray, Grayson, Harper, Irwin, Jones-Sawyer, Kalra, Kiley, Lackey, Levine, Limón, Low, Maienschein, Mathis, Mayes, McCarty, Medina, Melendez, Muratsuchi, Nazarian, Obernolte, O'Donnell, Patterson, Quirk, Quirk-Silva, Reyes, Ridley-Thomas, Rodriguez, Rubio, Salas, Steinorth, Mark Stone, Thurmond, Ting, Voepel, Waldron, Weber, Wood
NO VOTE RECORDED: Aguiar-Curry, Calderon, Chau, Frazier, Friedman, Gipson, Gloria, Holden, Mullin, Santiago, Rendon
7/12/17 11:59:25
**** END ****
SENATE COMMITTEE ON
Senator Ricardo Lara, Chair
2017 - 2018 Regular Session
AB 280 (Low) - Personal income taxes: voluntary contributions: Rape Kit Backlog Voluntary Tax Contribution Fund
Version: | Policy Vote: |
Urgency: | Mandate: |
Hearing Date: | Consultant: |
This bill does not meet the criteria for referral to the Suspense File.
Bill Summary:
AB 280 would authorize the addition of the Rape Kit Backlog Voluntary Tax Contribution Fund as voluntary contribution fund on the state personal income tax (PIT) return to provide funding for the testing of evidence collected in connection with sexual assaults.
Fiscal Impact:
- The Franchise Tax Board (FTB) estimates that, beginning in 2018-19, this bill would result in an annual revenue loss of $8,000 (General Fund).
- The State Controller’s Office (SCO), FTB and the Department of Justice (DOJ) would be reimbursed for related administrative costs.
Current law allows taxpayers to contribute money to one or more of 20 voluntary contribution funds (VCF) during the process of filing their state income tax return. These contributions are made from taxpayers' own resources, not from their tax liability, as is the case with federal tax returns. Check-off amounts are deductible as charitable contributions on taxpayers' returns during the subsequent tax year. With some exceptions, each VCF (1) has a sunset date, and (2) is required to meet a minimum contribution amount of $250,000, adjusted annually for inflation.
When a taxpayer contributes to a VCF, FTB deposits the total of all contributions, less an administrative fee, into the fund created as part of its legislative authorization. For some VCFs, taxpayers’ contributions are allocated to a state agency for use in a state-administered grant program. Other VCFs’ authorizing statutes direct administrative agencies to allocate donations to a private organization, such as the American Red Cross. Still other VCFs require SCO to send the funds directly to private organizations, such as the California Fire Foundation, without passing through an administrative agency. Like FTB, SCO, and administrative agencies may deduct administration fees from the amount of donations each VCF receives.
In 2016, SB 1476 (Committee on Governance and Finance) established general provisions for all VCFs established or extended after January 2, 2017. Specifically, the bill: (1) set a minimum contribution amount of $250,000 beginning the second calendar year after the fund’s first appearance on the income tax return, with no inflation adjustment in subsequent years, (2) increased the current standard five-year sunset to seven years, (3) required administering agencies to post online the process for awarding money, the amount of money spent on administration, and an itemization of how program funds were awarded, including, but not limited to, information regarding recipients of funds, (4) provided that funds shall be continuously appropriated to the administering agency to be spent as prescribed in the bill that enacts the voluntary contribution, and (5) required “voluntary tax contribution” in the name of the fund.
Taxpayer contributions to VCFs have fallen significantly thus far in 2017. Between January and April this year, taxpayers have contributed $1.7 million to VCFs compared to $3.4 million for the same period in 2016. Consequently, some or possibly all legislatively-authorized VCFs will likely not appear on the return for the 2017 tax year absent legislative action because contribution amounts won’t meet their statutory minimums. FTB attributes the decline to changes made to Intuit’s TurboTax product, which this year included the choice to donate to VCFs as part of a “landing table” that includes questions about more specific issues such as tax credits. In previous years, TurboTax had included the option for taxpayers to donate to VCFs as part of its general interview questions. Intuit indicates that they have already remedied the issue for 2016 returns, which will apply to future tax years. However, because most returns have already been filed, legislative action is necessary to ensure that no VCF will be removed as a result of this year’s decreases. SB 503 (currently pending in the Assembly) would reset the minimum contribution amount to $0 for the 2016 tax year, thereby ensuring that each VCF on the 2016 tax return will appear on the 2017 return.
Victims of sexual assault can provide law enforcement with biological evidence by undergoing an examination. The local law enforcement agency maintains the evidence collected during the examination in a sexual assault evidence kit, commonly referred to as a “rape kit.” Rape kits are sent to crime labs for analysis in hopes of finding the DNA profile of the suspect, which can then be compared to other DNA profiles on a national database. Due to lack of funding, many rape kits remain in storage for years before being sent to the lab for testing. In some cases, the statute of limitations for prosecuting the sexual assault may expire before the relevant evidence is tested.
Proposed Law:
This bill would (1) establish the Rape Kit Backlog Voluntary Tax Contribution Fund (Fund) in the State Treasury as a VCF on the state PIT return, and (2) allow a deduction for any contribution made to the Fund. Additionally, this bill would continuously appropriate the amounts transferred to the Fund as follows:
- To FTB, SCO, and DOJ for reimbursement of all costs incurred in administering the Fund.
- The remaining amounts to DOJ to develop and administer a grant program for California law enforcement agencies and accredited California public crime laboratories in order to process eligible untested rape kits. The grants could not be used for administrative expenses of the law enforcement agency or public crime laboratory or to supplant local funding for rape kit testing.
The bill complies with the requirements for new VCFs imposed by SB 1476.
Related Legislation:
SB 1476 (Committee on Governance and Finance, Chapter 597, Statutes of 2016) added general requirements applicable to VCFs added or extended on or after January 2, 2017.
Staff Comments:
FTB notes that approximately 56 percent of taxpayers who contributed itemized their deductions. Assuming an average tax rate of six percent, FTB estimates the annual revenue loss would be $8,000.
Contributions related to the extension of the fund will be in made 2018 when the 2017 return is filed. The deduction for such contributions would be claimed on the 2018 return filed by April 15, 2019; consequently, revenue impact from the bill would not begin until 2018-19.
-- END --
SENATE COMMITTEE ON GOVERNANCE AND FINANCE
Senator Mike McGuire, Chair
2017 - 2018 Regular
Bill No: | AB 280 | Hearing Date: | 6/21/17 |
Author: | Low | Tax Levy: | No |
Version: | 6/13/17 | Fiscal: | Yes |
Consultant: | Shea | ||
Personal income taxes: voluntary contributions: Rape Kit Backlog Voluntary Tax Contribution Fund
Authorizes the addition of the Rape Kit Backlog Voluntary Tax Contribution Fund (Fund) as voluntary contribution fund (VCF) on the state personal income tax (PIT) return to provide funding for the testing of evidence collected in connection with sexual assaults.
Background
Existing state law allows taxpayers to contribute money to voluntary contribution funds (VCFs), by checking a box on their state income tax returns. California law requires contributions made through VCFs, or tax check-offs, 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. There are currently 20 check-offs listed on the tax return form, which raise between four and five million dollars annually.
The Legislature adds each VCF by statute. When a taxpayer contributes to VCFs, the Franchise Tax Board (FTB) deposits the total of all contributions, less an administrative fee, into the fund created as part of the VCF’s legislative authorization. For some VCFs, taxpayers’ contributions are allocated to a state agency for use in a state administered grant program. Other VCFs’ authorizing statutes direct administrative agencies to allocate donations to a private organization. For example, the Office of Emergency Services passes VCF funds to the American Red Cross. Other funds require the State Controller to send the funds directly to private organizations without passing through an administrative agency, such as the California Fire Foundation. The Controller and administrative agencies may deduct administrations fees from the amount of donations each VCF receives.
Last year, SB 1476 (Committee on Governance and Finance) established general provisions for all VCFs established or extended after January 2, 2017. Specifically, the bill:
- Set a minimum contribution amount of $250,000 beginning the second calendar year after the first appearance of the fund on the income tax return and eliminates the inflation adjustment in subsequent years.
- Lengthened the standard five year sunset to seven years.
- Required the administering agency to post online the process for awarding money, the amount of money spent on administration, and an itemization of how program funds were awarded by the agency, including, but not limited to, information regarding recipients of funds.
- Provided that funds shall be continuously appropriated to the administering agency to be spent as prescribed in the bill that enacts the voluntary contribution.
- Required “voluntary tax contribution” in the name of the fund.
VCF minimum contribution amounts. With a few exceptions, VCFs remain on the return until they are repealed by a sunset date or fail to generate a minimum contribution amount. In general, the minimum contribution amount is $250,000, beginning in the fund’s second year, and is adjusted yearly for inflation thereafter. 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.
Backlog of untested rape kits. Victims of sexual assault can provide law enforcement with biological evidence by undergoing an examination. The local law enforcement agency maintains the evidence collected during the examination in a sexual assault evidence kit, commonly referred to as a “rape kit.” Rape kits are sent to crime labs for analysis in hopes of finding the DNA profile of the suspect, which can then be compared to other DNA profiles on a national database. Due to lack of funding, many rape kits remain in storage for years before being sent to the lab for testing. In some cases, the statute of limitations for prosecuting the sexual assault may expire before the relevant evidence is tested.
The author and sponsor want to create a new source of funding to address the backlog of untested rape kits among law enforcement agencies throughout the state.
Proposed Law
Assembly Bill 280 establishes the Rape Kit Backlog Voluntary Tax Contribution Fund (Fund) in the State Treasury as voluntary contribution fund on the state personal income tax return, and allows a deduction for any contribution made to the Fund. Additionally, this bill continuously appropriates the amounts transferred to the Fund as follows:
- To the Franchise Tax Board (FTB), the State Controller and the Department of Justice for reimbursement of all costs incurred in administering the Fund.
- The remaining amounts in the Fund to the Department of Justice to develop and administer a grant program for California law enforcement agencies and accredited California public crime laboratories in order to process eligible untested rape kits. The grants could not be used for administrative expenses of the law enforcement agency or public crime laboratory or to supplant local funding for rape kit testing.
Assembly Bill 280 complies with the requirements for new VCFs imposed by SB 1476.
State Revenue Impact
FTB estimates annual revenue loss of less than $8,000 beginning 2018-19.
Comments
1. Purpose of the bill. According to the author, “Victims of sexual assault have been through unimaginable trauma. Victims should be afforded their chance at receiving justice. There is a statute of limitations for rape cases and, unfortunately, there are thousands of untested rape kits in California. This means that many perpetrators are not found guilty and are roaming our streets. I introduced AB 280 to help alleviate the rape kit backlog in California. This voluntary personal income tax contribution can help our local governments fund rape kit testing in their laboratories. With more rape kits tested, hopefully more victims receive the justice they deserve and our streets are kept safer.”
2. Bills, bills, bills. Currently, tax check-offs must be added by the Legislature. In 2008, 11 VCFs appeared on the personal income tax return. Today, the return contains 20. With legislation introduced every year to add new VCFs, there is little reason to expect this number to stop growing. FTB has agreed to update the Committee on the capacity of the tax form to accommodate additional VCFs prior to the Committee’s June 21st hearing.
Assembly Actions
Assembly Revenue and Taxation 10-0
Assembly Appropriations 17-0
Assembly Floor 69-0
Support and Opposition
(6/14/17)
Support: Board of Equalization Member Fiona Ma (sponsor); Association for Los Angeles Deputy Sheriffs; Association for Los Angeles Deputy Sheriffs; California Association of Code Enforcement Officers; California College and University Police Chiefs Association; California Narcotics Officers Association; Los Angeles County Professional Peace Officers Association; Los Angeles Police Protective League; Riverside Sheriff’s Association.
Opposition: Unknown.
-- END --
Date of Hearing: May 10, 2017
ASSEMBLY COMMITTEE ON APPROPRIATIONS
Lorena Gonzalez Fletcher, Chair
ABPCA Bill Id:AB 280
Author:(Low) – As Amended Ver:May 3, 2017
Policy Committee: | Revenue and Taxation | Vote: | 10 - 0 |
|
| ||
|
|
Urgency: No State Mandated Local Program: No Reimbursable: No
SUMMARY:
This bill adds the Rape Kit Back Log Voluntary Tax Contribution Fund (VCF) to the personal income tax (PIT) return. Specifically, this bill:
- Requires that all money transferred to the VCF shall be continuously appropriated to the Franchise Tax Board (FTB), the State Controller, and the Department of Justice (DOJ) for reimbursement of administrative costs, and that remaining money be transferred to the DOJ’s DNA Identification Fund.
- Provides for the VCF’s automatic repeal after seven years on state PIT returns or if the annual a contribution mount is less than $250,000 in the second calendar year or after.
FISCAL EFFECT:
- Minor ongoing GF revenue losses of up to $8,000 per year resulting from itemized taxpayer deductions.
- Modest administrative costs for the FTB, State Controller, and DOJ for administering the Fund.
COMMENTS:
- Background and Purpose. Victims of sexual assault can provide law enforcement with biological evidence by undergoing an examination, the result of which becomes part of the sexual assault evidence kit. However, there is a significant backlog in the testing of these kits because of a lack of resources and funds. As of 2016, there were 400,000 “rape kits” backlogged nationally.
AB 280 aims to help address the rape kit backlog through the creation of a voluntary contribution fund (VCF). Current state tax law allows taxpayers to make contributions on their tax returns to a number of VCFs. Money contributed to VCFs support a range of causes and policies, including diabetes research, environmental protection, and protecting art programs in schools. This bill would direct contributed money to the Department of Justice’s DNA Identification Fund for the purposes of supporting rape kit testing.
- Recent changes to VCF policy. The proliferation of VCFs and the lack of consistency around their design and implementation resulted in SB 1476 (Senate Committee on Government and Finance), Chapter 597, Statutes of 2016, which established various administrative guidelines for all future or renewed VCFs. SB 1476 set a minimum contribution amount of $250,000 (not adjusted for inflation), lengthened the current five-year sunset to seven years, provided for the continuous appropriation of funds, and required that specified information be made public. AB 280 complies with SB 1476’s new VCF guidelines.
- Related legislation. AB 1031 (Waldron), which establishes the Native California Wildlife Rehabilitation Fund, AB 846 (Cooley), which establishes the California YMCA Youth and Government Voluntary Tax Contribution Fund, AB 519 (Levine), which establishes the California Senior Citizen Advocacy Fund, will be heard today in this committee.
Analysis Prepared by: Luke Reidenbach / APPR. / (916) 319-2081
Date of Hearing: March 13, 2017
ASSEMBLY COMMITTEE ON REVENUE AND TAXATION
Sebastian Ridley-Thomas, Chair
ABPCA Bill Id:AB 280 (
Author:Low) – As Amended Ver:March 2, 2017
Majority vote. Fiscal committee.
SUBJECT: Personal income taxes: voluntary contributions: Rape Kit Back Log Voluntary Tax Contribution Fund
SUMMARY: Establishes the Rape Kit Back Log Voluntary Tax Contribution Fund (Fund) and allows taxpayers to contribute their own funds to the Fund through a designation on the state personal income tax (PIT) return. Specifically, this bill:
- Establishes the Fund in the State Treasury.
- Provides that all moneys transferred to the Fund shall be continuously appropriated to the Franchise Tax Board (FTB) and the State Controller for reimbursement of all costs incurred in administering the Fund.
- Provides that any moneys remaining in the Fund shall be transferred to the DNA Identification Fund.
- Provides that moneys in the DNA Identification Fund shall not be used for the Department of Justice’s administrative costs.
- Requires the Department of Justice to report the process for awarding money, the amount spent on administration, and how program funds were awarded, including recipients of funds, as specified in Revenue and Taxation Code Section 18873.
- Provides for the Fund provisions’ automatic repeal on either January 1 of the seventh taxable year following the Fund’s first appearance on the state PIT return or on January 1 of an earlier year, if the FTB estimates that the annual contribution amount will be less than $250,000, in the second calendar year after the first appearance of the Fund and each subsequent year thereafter.
EXISTING LAW:
- Allows taxpayers to designate on their PIT returns a contribution to any of the 20 voluntary contribution funds (VCFs).
- Provides the following requirements for new or extended VCFs that take effect on or after January 2, 2017:
- Requires the words "voluntary tax contribution" to be included as part of the name of the fund.
- Requires the administering agency's Internet Web site to report the process for awarding money, the amount of money spent on administration, and an itemization of how program funds were awarded by the agency, including information regarding recipients of funds.
- Provides, unless otherwise specified, for each VCF's automatic sunset on January 1 of the seventh calendar year following the VCF's first appearance on the PIT return.
- Requires each VCF to meet a minimum contribution threshold of $250,000 in the second calendar year and each subsequent year to remain on the PIT return.
- Requires contributions made to each VCF to be continuously appropriated to the administering agency to be spent, as specified.
- Provides a specific sunset date for each VCF, except for the California Seniors Special Fund and the State Parks Protection Fund.
- Provides that the minimum annual contribution amounts required to remain in effect do not apply to the California Seniors Special Fund, the California Firefighters’ Memorial Fund, and the California Peace Officer Memorial Foundation Fund.
FISCAL EFFECT: The FTB estimates general fund revenue losses of $8,000 in fiscal year (FY) 2018-19 and $8,000 in FY 2019-20.
COMMENTS:
- The author has provided the following statement in support of this bill:
Victims of sexual assault have been through unimaginable trauma. Victims should be afforded their chance at receiving justice. There is a statute of limitations for rape cases and, unfortunately, there are thousands of untested rape kits in California. This means that many perpetrators are not found guilty and are roaming our streets. I introduced AB 280 to help alleviate the rape kit backlog in California. This voluntary personal income tax contribution can help our local governments fund rape kit testing in their laboratories. With more rape kits tested, hopefully more victims receive the justice they deserve and our streets are kept safer.
- Arguments in Support: According to the Board of Equalization Member from the 2nd District, “a lack of funding and resources has resulted in a large number of kits being ‘backlogged,’ where the kits are placed in crime lab storage facilities. As of 2016, there were approximately 400,000 rape kits backlogged nationally. In some counties in California, there are as many as 1,900 untested rape kits still sitting on shelves in storage units while those victims continue their painfully long wait for justice.” As such, proponents argue that this bill “will accelerate the process of rape-kit testing; helping victims receive the justice they deserve while keeping dangerous predators out of our communities.”
- Committee Staff Comments:
- New VCF Requirements: On December 9, 2015 the Senate Governance and Finance Committee held an oversight hearing, “California’s Tax Check-off Program: Room for Improvement?” The hearing reviewed the status of California’s tax check-off funds and found a framework was needed to improve the current tax check-off system. Specifically, the Committee found that donated funds could take years to reach the intended recipient or, worse yet, the money would end up in state coffers. The Legislature created California’s tax check-off system in 1982 with a noble intention: to make it easier for Californians to donate to charitable causes. To date, tax check-offs have raised over $102 million for various charitable causes, including social services, public health, and environmental protection.
SB 1476 (Senate Committee on Government and Finance), Chapter 597, Statutes of 2016, established best practices and reforms needed to ensure that taxpayers’ voluntary contributions are being put toward charitable purposes in a transparent and timely fashion. Specifically, SB 1476 set a minimum contribution amount of $250,000 (not adjusted for inflation), lengthened the current five-year sunset to seven years, provided for the continuous appropriation of funds, and required that specified information be made public.
- So Many Causes, So Little Space: There are countless worthy causes that would benefit from the inclusion of a VCF on the state's income tax returns. At the same time, space on the returns is limited. Thus, it could be argued that the current system for adding VCFs to the form is subjective and essentially rewards organizations and causes that can convince the Legislature to include their fund on the form. Additionally, expanding the list of qualifying VCFs may have the unintended consequence of reducing the individual contributions that existing VCFs receive since they would have to compete against a broader group of worthy causes. This could make it more difficult for existing VCFs to meet the $250,000 minimum requirement, which may cause many worthy causes to fall off the tax return.
- Backlog of Sexual Assault Kits: Victims of sexual assault can provide law enforcement with biological evidence by undergoing an examination. The local law enforcement agency maintains the evidence collected during the examination in a sexual assault evidence kit. Some sexual assault evidence kits are sent to crime labs for analysis in hopes of finding the DNA profile of the suspect, which can then be compared to other DNA profiles on a national database. For several years, a lot of attention has been given to the backlog of sexual assault kits that have gone untested. In some cases, sexual assault kits remain in storage for several years before being sent to the lab, in part because local jurisdictions lack funding. This bill creates a new Fund to help pay for the processing of outstanding kits.
- Prior Legislation:
- AB 1399 (Baker), Chapter 289, Statutes of 2016, added a voluntary contribution for the California Domestic Violence Victims Fund.
- AB 1789 (Santiago), Chapter 447, Statutes of 2016, extended the voluntary contribution for the School Supplies for Homeless Children Fund.
- AB 2371 (Frazier), Chapter 465, Statutes of 2016, added a voluntary contribution for the Special Olympics Fund.
- AB 2497 (Wagner) would have repealed the voluntary contribution for the California Senior Legislature Fund and replaced it with a voluntary contribution for the California Senior Citizen Advocacy Fund. AB 2497 was held in the Senate Committee on Appropriations.
- SB 1476 (Senate Committee on Government and Finance), Chapter 597, Statutes of 2016, added guidelines for new or extended voluntary contributions.
REGISTERED SUPPORT / OPPOSITION:
Support
Association for Los Angeles Deputy Sheriffs
Board of Equalization Member, 2nd District
California Alternative Payment Program Association
California Association of Code Enforcement Officers
California College and University Police Chiefs Association
California Narcotics Officers Association
Los Angeles County Professional Peace Officers Association
Los Angeles Police Protective League
Peace Officers Research Association of California
Riverside Sheriffs’ Association
Opposition
None on file
Analysis Prepared by: Carlos Anguiano / REV. & TAX. / (916) 319-2098
Discussed in Hearing
53SEC
Assembly Floor
3MIN
Senate Floor
2MIN
Assembly Standing Committee on Revenue and Taxation
Bill Author
