AB 280: Personal income taxes: voluntary contributions: Rape Kit Backlog Voluntary Tax Contribution Fund.

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.