Existing law authorizes an individual to contribute amounts in excess of his or her 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 also requires that when adding a new voluntary tax contribution fund or extending the operation of an existing voluntary tax contribution fund that the words voluntary tax contribution be included in the name of the fund, that the administering agency comply with specified Internet Web site reporting requirements, that the fund provisions remain in effect only until January 1 of the 7th calendar year following the first appearance of the voluntary tax contribution on the personal income tax return, that the required calendar year minimum contribution amount for the fund to continue appearing on the return is $250,000, and that the contributions be continuously appropriated from the fund to the administering entity.

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 California YMCA Youth and Government 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 State Department of Education for distribution to the California YMCA Youth and Government Program and to the California YMCA Youth and Government Board of Directors to provide grants for civic education and mock legislative programs, as specified; providing that the fund provisions remain in effect only until January 1 of the 7th calendar year following the 1st appearance of the California YMCA Youth and Government Voluntary Tax Contribution Fund on the personal income tax return and repealing the provisions as of December 1 of that year unless the fund previously has not equaled or exceeded an adjusted minimum contribution amount; and requiring the State Department of Education to comply with those Internet Web site reporting requirements. 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 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 also requires that when adding a new voluntary tax contribution fund or extending the operation of an existing voluntary tax contribution fund that the words voluntary tax contribution be included in the name of the fund, that the administering agency comply with specified Internet Web site reporting requirements, that the fund provisions remain in effect only until January 1 of the 7th calendar year following the first appearance of the voluntary tax contribution on the personal income tax return, that the required calendar year minimum contribution amount for the fund to continue appearing on the return is $250,000, and that the contributions be continuously appropriated from the fund to the administering entity.

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 California YMCA Youth and Government 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 State Department of Education for distribution to the California YMCA Youth and Government Program and to the California YMCA Youth and Government Board of Directors to provide grants for civic education and mock legislative programs, as specified; providing that the fund provisions remain in effect only until January 1 of the 7th calendar year following the 1st appearance of the California YMCA Youth and Government Voluntary Tax Contribution Fund on the personal income tax return and repealing the provisions as of December 1 of that year unless the fund previously has not equaled or exceeded an adjusted minimum contribution amount; and requiring the State Department of Education to comply with those Internet Web site reporting requirements. 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 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 also requires that when adding a new voluntary tax contribution fund or extending the operation of an existing voluntary tax contribution fund that the words voluntary tax contribution be included in the name of the fund, that the administering agency comply with specified Internet Web site reporting requirements, that the fund provisions remain in effect only until January 1 of the 7th calendar year following the first appearance of the voluntary tax contribution on the personal income tax return, that the required calendar year minimum contribution amount for the fund to continue appearing on the return is $250,000, and that the contributions be continuously appropriated from the fund to the administering entity.

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 California YMCA Youth and Government 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 State Department of Education for distribution to the California YMCA Youth and Government Program and to the California YMCA Youth and Government Board of Directors to provide grants for civic education and mock legislative programs, as specified; providing that the fund provisions remain in effect only until January 1 of the 7th calendar year following the 1st appearance of the California YMCA Youth and Government Voluntary Tax Contribution Fund on the personal income tax return and repealing the provisions as of December 1 of that year unless the fund previously has not equaled or exceeded an adjusted minimum contribution amount; and requiring the State Department of Education to comply with those Internet Web site reporting requirements. The bill would set the minimum contribution amount at $100,000. 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 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 also requires that when adding a new voluntary tax contribution fund or extending the operation of an existing voluntary tax contribution fund that the words voluntary tax contribution be included in the name of the fund, that the administering agency comply with specified Internet Web site reporting requirements, that the fund provisions remain in effect only until January 1 of the 7th calendar year following the first appearance of the voluntary tax contribution on the personal income tax return, that the required calendar year minimum contribution amount for the fund to continue appearing on the return is $250,000, and that the contributions be continuously appropriated from the fund to the administering entity.

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 California YMCA Youth and Government 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 State Department of Education for distribution to the California YMCA Youth and Government Program and to the California YMCA Youth and Government Board of Directors to provide grants for civic education and mock legislative programs, as specified; providing that the fund provisions remain in effect only until January 1 of the 7th calendar year following the 1st appearance of the California YMCA Youth and Government Voluntary Tax Contribution Fund on the personal income tax return and repealing the provisions as of December 1 of that year unless the fund previously has not equaled or exceeded an adjusted minimum contribution amount; and requiring the State Department of Education to comply with those Internet Web site reporting requirements. The bill would set the minimum contribution amount at $100,000. 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 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 also requires that when adding a new voluntary tax contribution fund or extending the operation of an existing voluntary tax contribution fund the words voluntary tax contribution be included in the name of the fund, that the administering agency comply with specified Internet Web site reporting requirements, that the fund provisions remain in effect only until January 1 of the 7th calendar year following the first appearance of the voluntary tax contribution on the personal income tax return, that the required calendar year minimum contribution amount for the fund to continue appearing on the return is $250,000, and that the contributions be continuously appropriated from the fund to the administering entity.

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 California YMCA Youth and Government 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 State Department of Education for distribution to the California YMCA Youth and Government Program and to the California YMCA Youth and Government Board of Directors to provide grants for civic education and mock legislative programs, as specified; providing that the fund provisions remain in effect only until January 1 of the 7th calendar year following the 1st appearance of the California YMCA Youth and Government Voluntary Tax Contribution Fund on the personal income tax return and repealing the provisions as of December 1 of that year unless the fund previously has not equaled or exceeded an adjusted minimum contribution amount; and requiring the State Department of Education to comply with those Internet Web site reporting requirements. The bill would set the minimum contribution amount at $100,000. By continuously appropriating these funds, the bill would make an appropriation.

 THIRD READING  

Bill No: AB 846

Author:

:

Vote:

SENATE GOVERNANCE & FIN. COMMITTEE: 6-0, 6/14/17

AYES: McGuire, Nguyen, Beall, Hertzberg, Lara, Moorlach

NO VOTE RECORDED: Hernandez

SENATE APPROPRIATIONS COMMITTEE: 7-0, 6/26/17

AYES: Lara, Bates, Beall, Bradford, Hill, Nielsen, Wiener

ASSEMBLY FLOOR: 75-0, 5/22/17 - See last page for vote

SUBJECT:

SOURCE: California YMCA Youth and Government Program

DIGEST:

This bill reestablishes an income tax checkoff on the personal income tax (PIT) return to benefit the California YMCA Youth and Government program.

ANALYSIS: Existing law allows taxpayers to contribute money to voluntary contribution funds (VCFs), by checking a box on their state income tax returns. Contributions made through VCFs, or tax check-offs, are made from taxpayers’ own resources and not from their tax liability. Check-off amounts may be claimed as charitable contributions on taxpayers’ tax returns in the subsequent year.

This bill:

1. Establishes the California YMCA Youth and Government Voluntary Tax Contribution Fund (Fund) in the State Treasury.
2. Allows a taxpayer to make a voluntary contribution to the Fund on the state personal income tax return.
3. Allows a deduction for any contribution made to the Fund.
4. Continuously appropriates and allocates all money transferred to the Fund as follows:
   1. To the Franchise Tax Board, the Controller, and the State Department of Education for reimbursement of all costs incurred in administering the Fund; and,
   2. The balance to the State Department of Education for distribution as follows:
      1. If the Fund collects contributions of $300,000 or less, all funds shall be distributed to the California YMCA Youth and Government Program;
      2. If the Fund collects contributions in excess of $300,000, $300,000 shall be distributed to the California YMCA Youth and Government Program and the balance shall be distributed as follows:
         1. To provide an annual grant of $10,000 to each of the following nonprofit civic youth organizations to operate civic education and mock legislative programs:
            1. The African American Leaders for Tomorrow Program,
            2. The Asian Pacific Youth Leadership Project, and
            3. The Chicano Latino Youth Leadership Project.
         2. All remaining funds shall be distributed to the California YMCA Youth and Government Program. Authorizes the California YMCA Youth and Government Board of Directors to award additional nonprofit civic youth organizations a grant of up to $10,000 each in order to operate civic education and mock legislative programs.
         3. Provides that funds distributed to the California YMCA Youth and Government Program shall be used exclusively for program-related expenses.

Background

Purpose of the bill. According to the author, “The YMCA Youth & Government Fund tax check-off raised money to help fund the statewide Model Legislature and Court Program and the Model United Nations educational programs, which serve over 2,500 youth annually. These ‘hands on’ civic experience[s] have been in continuous operation for 70 years. As part of the YMCA Youth & Government program, regional student delegations discuss public policy issues facing the state as well as ways to implement their solutions through the legislative and judicial processes. Teen delegates draft legislation, prepare issue briefs, select government positions to role-play, attend statewide training and election conferences and run for various offices and leadership positions. The program concludes with a Model Legislature each February at the State Capitol. Students participating in these programs are encouraged to become involved, responsible, and active participants in our government.

“AB 846 reinstates the YMCA Youth & Government voluntary tax contribution onto state income tax forms so that California citizens can easily designate a portion of their tax return to this worthy civic engagement program.”

New VCF policy. Last year, SB 1476 (Committee on Governance and Finance, Chapter 597, Statutes of 2016) 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 first appearance of the fund on the income tax return and eliminates the inflation adjustment in subsequent years.
2. Lengthened the current standard five year sunset to seven years.
3. 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.
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.
5. Required “voluntary tax contribution” in the name of the fund.

This bill complies with the VCF requirements of SB 1476.

FISCAL EFFECT: Appropriation: Fiscal Com.: Local:

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 State Department of Education and would be reimbursed for related administrative costs.

SUPPORT: (Verified 6/28/17)

California YMCA Youth and Government Program (source)

OPPOSITION: (Verified 6/28/17)

None received

ASSEMBLY FLOOR: 75-0, 5/22/17

AYES: Acosta, Aguiar-Curry, Travis Allen, Baker, Berman, Bigelow, Bloom, Bocanegra, Brough, Burke, Caballero, Calderon, Cervantes, Chau, Chávez, Chiu, Choi, Chu, Cooley, Cooper, Cunningham, Dababneh, Dahle, Daly, Eggman, Flora, Fong, Frazier, Friedman, Gallagher, Cristina Garcia, Eduardo Garcia, Gipson, Gloria, Gomez, Gonzalez Fletcher, Gray, Grayson, Harper, Holden, Irwin, Jones-Sawyer, Kalra, Kiley, Lackey, Levine, Limón, Low, Maienschein, Mathis, Mayes, McCarty, Medina, Melendez, Mullin, Muratsuchi, Obernolte, O'Donnell, Patterson, Quirk, Quirk-Silva, Reyes, Ridley-Thomas, Rodriguez, Rubio, Salas, Santiago, Steinorth, Mark Stone, Thurmond, Ting, Waldron, Weber, Wood, Rendon

NO VOTE RECORDED: Arambula, Bonta, Chen, Nazarian, Voepel

Prepared by:

6/30/17 13:35:24

**** END ****

SENATE COMMITTEE ON

Senator Ricardo Lara, Chair

2017 - 2018 Regular Session

AB 846 (Cooley) - Voluntary contributions: California YMCA Youth and Government Voluntary Tax Contribution Fund

This bill does not meet the criteria for referral to the Suspense File.

Bill Summary:

AB 846 would reestablish an income tax checkoff on the personal income tax return to benefit the California YMCA Youth and Government program.

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 State Department of Education (CDE) and would be reimbursed for related administrative costs.

Background:

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 $3.37 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.

In 2012, the Legislature established the California YMCA Youth and Government Fund, a nearly identical VCF to the one proposed in this bill (AB 233, Hall, 2012). However, the VCF failed to meet its required minimum contribution threshold to remain on the tax form. Specifically, the fund received $72,435 in 2013 and $68,225 in 2014, falling well short of the standard $250,000 minimum contribution threshold in effect at the time for this fund.

Proposed Law:

This bill would establish the California YMCA Youth and Government Voluntary Tax Contribution Fund (Fund) in the State Treasury and allow a taxpayer to make a voluntary contribution to the Fund on the state PIT return, and allow a deduction for any contribution made to the Fund. Additionally, this bill provides that all money transferred to the Fund shall be continuously appropriated and allocated as follows: (1) to FTB, SCO, and CDE for reimbursement of all costs incurred in administering the Fund, and (2) the balance to CDE for distribution as follows:

• If the Fund collects contributions of $300,000 or less, all funds shall be distributed to the California YMCA Youth and Government Program;
• If the Fund collects contributions exceeding $300,000, $300,000 shall be distributed to the California YMCA Youth and Government Program and the balance shall be distributed as follows:
  • To provide an annual grant of $10,000 to each of the following nonprofit civic youth organizations to operate civic education and mock legislative programs: (1) the African American Leaders for Tomorrow Program, (2) the Asian Pacific Youth Leadership Project, and (3) the Chicano Latino Youth Leadership Project.
  • All remaining funds shall be distributed to the California YMCA Youth and Government Program. The bill would authorizes the California YMCA Youth and Government Board of Directors to award additional nonprofit civic youth organizations a grant of up to $10,000 each in order to operate civic education and mock legislative programs.
• The bill provides that funds distributed to the California YMCA Youth and Government Program shall be used exclusively for program-related expenses.

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.

FTB data indicate that in 2012, 89,335 out of 15 million taxpayers contributed a total of $4.8 million via tax check-offs. The tax check-off program typically collects $4-5 million in annual contributions for all 20 VCFs.

-- END --

SENATE COMMITTEE ON GOVERNANCE AND FINANCE

Senator Mike McGuire, Chair

2017 - 2018 Regular

Voluntary contributions: California YMCA Youth and Government Voluntary Tax Contribution Fund

Reestablishes an income tax checkoff on the personal income tax (PIT) return to benefit the California YMCA Youth and Government program.

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 current 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.

Taxpayer contributions to VCFs have fallen significantly thus far in 2017; declines of this scale do not have a precedent. Between January and April this year, taxpayers have contributed only $1.74 million to VCFs compared to $3.37 million for the same period in 2016. As a result, some or possibly all legislatively-authorized VCF 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, whereas 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 decreased. SB 503 (passed by this committee on 5/17/17 and 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.

YMCA Youth and Government Fund. In 2012, the Legislature established the California YMCA Youth and Government Fund, a nearly identical VCF to the one proposed in this bill (AB 233, Hall, 2012). Unfortunately, the VCF failed to garner sufficient support to remain on the tax form. Specifically, the fund received $72,435 in 2013 and only $68,225 in 2014, falling well short of the standard $250,000 minimum contribution threshold in effect at this time for this fund.

The California YMCA Youth and Government Program is sponsoring this bill to return an income tax checkoff to the tax return in support of its activities.

Proposed Law

AB 846 establishes the California YMCA Youth and Government Voluntary Tax Contribution Fund (Fund) in the State Treasury and allows a taxpayer to make a voluntary contribution to the Fund on the state personal income tax return, and allows a deduction for any contribution made to the Fund. Additionally, this bill provides that all money transferred to the Fund shall be continuously appropriated and allocated as follows:

• To FTB, the Controller, and the State Department of Education for reimbursement of all costs incurred in administering the Fund; and,
• The balance to the State Department of Education for distribution as follows:
  • If the Fund collects contributions of $300,000 or less, all funds shall be distributed to the California YMCA Youth and Government Program;
  • If the Fund collects contributions in excess of $300,000, $300,000 shall be distributed to the California YMCA Youth and Government Program and the balance shall be distributed as follows:
    • To provide an annual grant of $10,000 to each of the following nonprofit civic youth organizations to operate civic education and mock legislative programs:
      • The African American Leaders for Tomorrow Program,
      • The Asian Pacific Youth Leadership Project, and
      • The Chicano Latino Youth Leadership Project.
    • All remaining funds shall be distributed to the California YMCA Youth and Government Program. Authorizes the California YMCA Youth and Government Board of Directors to award additional nonprofit civic youth organizations a grant of up to $10,000 each in order to operate civic education and mock legislative programs.
    • Provides that funds distributed to the California YMCA Youth and Government Program shall be used exclusively for program-related expenses.

State Revenue Impact

FTB estimates annual revenue loss of less than $8,000, beginning in 2018-19.

Comments

1. Purpose of the bill. According to the author, “The YMCA Youth & Government Fund tax check-off raised money to help fund the statewide Model Legislature and Court Program and the Model United Nations educational programs, which serve over 2,500 youth annually. These ‘hands on’ civic experience[s] have been in continuous operation for 70 years. As part of the YMCA Youth & Government program, regional student delegations discuss public policy issues facing the state as well as ways to implement their solutions through the legislative and judicial processes. Teen delegates draft legislation, prepare issue briefs, select government positions to role-play, attend statewide training and election conferences and run for various offices and leadership positions. The program concludes with a Model Legislature each February at the State Capitol. Students participating in these programs are encouraged to become involved, responsible, and active participants in our government.

AB 846 reinstates the YMCA Youth & Government voluntary tax contribution onto state income tax forms so that California citizens can easily designate a portion of their tax return to this worthy civic engagement program.”

2. Second bite at the apple? AB 846 complies with the general provisions for new checkoffs enacted by SB 1476. The Legislature may undermine the efficacy of the minimum contribution requirement, however, by simply reinstating a checkoff that has just fallen off the tax return for failing to meet that requirement. The minimum contribution requirement of $250,000 is intended to ensure that VCFs have sufficient public support to warrant placement on the tax return.

3. 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. It is estimated that FTB can only handle 7 or 8 more check-offs before FTB has to create a separate tax schedule.

Assembly Actions

Assembly Revenue and Taxation 10-0

Assembly Appropriations 17-0

Assembly Floor 75-0

Support and Opposition

(6/8/17)

Support: California YMCA Youth and Government Program (Sponsor)

Opposition: Unknown.

-- END --

ASSEMBLY THIRD READING

ATR Bill Id:AB 846

Author:(Cooley)

As Amended Ver:May 15, 2017

Majority vote

SUMMARY: Reauthorizes the addition of the California YMCA Youth and Government Voluntary Tax Contribution Fund (Fund) checkoff to the personal income tax (PIT) return. Specifically, this bill:

1. Establishes the Fund in the State Treasury.
2. Allows a deduction for any contribution made to the Fund.
3. Provides that, notwithstanding Government Code Section 13340, all moneys transferred to the Fund shall be continuously appropriated and allocated as follows:
   1. To the Franchise Tax Board (FTB), the Controller, and the State Department of Education for reimbursement of all costs incurred in administering the Fund; and,
   2. The balance to the State Department of Education for distribution as follows:
      1. If the Fund collects contributions of $300,000 or less, all funds shall be distributed to the California YMCA Youth and Government Program;
      2. If the Fund collects contributions in excess of $300,000, $300,000 shall be distributed to the California YMCA Youth and Government Program and the balance shall be distributed as follows:
         1. To provide an annual grant of $10,000 to each of the following nonprofit civic youth organizations to operate civic education and mock legislative programs: The African American Leaders for Tomorrow Program, the Asian Pacific Youth Leadership Project, and the Chicano Latino Youth Leadership Project.
         2. All remaining funds shall be distributed to the California YMCA Youth and Government Program.
4. Authorizes the California YMCA Youth and Government Board of Directors to award additional nonprofit civic youth organizations a grant of up to $10,000 each in order to operate civic education and mock legislative programs.
5. Provides that funds distributed to the California YMCA Youth and Government Program shall be used exclusively for program-related expenses.
6. Provides that the Fund's statutory provisions shall remain in effect only until January 1 of the seventh calendar year following the Fund's first appearance on the PIT return.
7. Requires the Fund to meet an annual minimum contribution amount of $250,000.

EXISTING LAW:

1. Allows taxpayers to contribute to one or more of 19 voluntary contribution funds (VCFs) on the 2016 PIT return.
2. Provides a specific sunset date for each VCF, except for the California Seniors Special Fund and the State Parks Protection Fund.
3. Requires each VCF to meet an annual minimum contribution amount to remain in effect, except for the California Firefighters' Memorial Fund, the California Peace Officer Memorial Foundation Fund, and the California Seniors Special Fund.

FISCAL EFFECT: According to the Assembly Appropriations Committee:

1. Minor ongoing General Fund revenue losses of up to $3,000 per year resulting from itemized taxpayer deductions.
2. Minor and absorbable costs for the FTB, the State Controller, and the State Department of Education for administering the Fund.

COMMENTS:

1. The author has provided the following statement in support of this bill:

The YMCA Youth & Government Fund tax check-off raised money to help fund the statewide Model Legislature and Court Program and the Model United Nations educational programs, which serve over 2,500 youth annually. These "hands on" civic experience[s] have been in continuous operation for 70 years.

As part of the YMCA Youth & Government program, regional student delegations discuss public policy issues facing the state as well as ways to implement their solutions through the legislative and judicial processes. Teen delegates draft legislation, prepare issue briefs, select government positions to role-play, attend statewide training and election conferences and run for various offices and leadership positions. The program concludes with a Model Legislature each February at the State Capitol. Students participating in these programs are encouraged to become involved, responsible, and active participants in our government.

AB 846 reinstates the YMCA Youth & Government voluntary tax contribution onto state income tax forms so that California citizens can easily designate a portion of their tax return to this worthy civic engagement program.

1. Revenue and Taxation Committee Comments:
   1. 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 that can convince the Legislature to include their fund on the form.
   2. The prior VCF: AB 233 (Hall), Chapter 228, Statutes of 2012, added a nearly identical VCF to the PIT return. Unfortunately, the VCF failed to garner sufficient support to remain on the form. Specifically, the fund received $72,435 in 2013 and only $68,225 in 2014, falling well short of the standard $250,000 minimum contribution threshold.

Analysis Prepared by: M. David Ruff / REV. & TAX. / (916) 319-2098 FN: 0000446

Date of Hearing: May 10, 2017

ASSEMBLY COMMITTEE ON APPROPRIATIONS

Lorena Gonzalez Fletcher, Chair

ABPCA Bill Id:AB 846

Author:(Cooley) – As Amended Ver:May 2, 2017

Urgency: No State Mandated Local Program: No Reimbursable: No

SUMMARY:

This bill reauthorizes the addition of the California YMCA Youth and Government Voluntary Tax Contribution Fund (VCF) checkoff to the personal income tax (PIT) return. Specifically, this bill:

1. Requires that all money transferred to the VCF must be continuously appropriated to the Franchise Tax Board (FTB), the State Controller, and the California Department of Education (CDE) for reimbursement of administrative costs, and that the remaining funds go to CDE for disbursement to the California YMCA Youth Program, as specified.
2. Provides for the VCF’s automatic repeal after seven years on state PIT returns or if the annual a contribution amount is less than $100,000 in the second calendar year or after.

FISCAL EFFECT:

1. Minor ongoing GF revenue losses of up to $3,000 per year resulting from itemized taxpayer deductions.
2. Minor and absorbable costs for the FTB, the State Controller, and CDE for administering the Fund.

COMMENTS:

1. Background and Purpose. SB 233 (Hall), Chapter 228, Statutes of 2012, added a nearly identical VCF to the PIT return. Unfortunately, the VCF failed to garner sufficient support to remain on the form. Specifically, the fund received $72,435 in 2013 and only $68,225 in 2014, falling well short of the standard $250,000 minimum contribution threshold.

The author notes that this VCF, when active, raised money to help the Model Legislature and Court Program and the Model United Nations education program, and that these programs serve over 2,500 youth each year. According to the author, AB 846 will reinstate the YMCA Youth & Government voluntary tax contribution to help Californians support a worthy civic engagement program.

1. 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 846, by setting the minimum contribution amount as $100,000, does not comply with these new VCF guidelines.
2. Related legislation. AB 280 (Low), which establishes the Rape Kit Back Log Voluntary Tax Contribution Fund, AB 1031 (Waldron), which establishes Native California Wildlife Rehabilitation Fund, and 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: April 24, 2017

ASSEMBLY COMMITTEE ON REVENUE AND TAXATION

Sebastian Ridley-Thomas, Chair

ABPCA Bill Id:AB 846 (

Author:Cooley) – As Introduced Ver:February 16, 2017

Majority vote. Fiscal committee.

SUBJECT: Voluntary contributions: California YMCA Youth and Government Voluntary Tax Contribution Fund

SUMMARY: Reauthorizes the addition of the California YMCA Youth and Government Voluntary Tax Contribution Fund (Fund) checkoff to the personal income tax (PIT) return. Specifically, this bill:

1. Establishes the Fund in the State Treasury.
2. Allows a deduction for any contribution made to the Fund.
3. Provides that, notwithstanding Government Code Section 13340, all moneys transferred to the Fund shall be continuously appropriated and allocated as follows:
   1. To the Franchise Tax Board (FTB), the Controller, and the State Department of Education for reimbursement of all costs incurred in administering the Fund; and,
   2. The balance to the State Department of Education for distribution as follows:
      1. If the Fund collects contributions of $300,000 or less, all funds shall be distributed to the California YMCA Youth and Government Program;
      2. If the Fund collects donations in excess of $300,000, $300,000 shall be distributed to the California YMCA Youth and Government Program and the balance shall be distributed as follows:
         1. To provide an annual grant of $10,000 to each of the following nonprofit civic youth organizations to operate civic education and mock legislative programs: The African American Leaders for Tomorrow Program, the Asian Pacific Youth Leadership Project, and the Chicano Latino Youth Leadership Project.
         2. All remaining funds shall be distributed to the California YMCA Youth and Government Program.
4. Authorizes the California YMCA Youth and Government Board of Directors to award additional nonprofit civic youth organizations a grant of up to $10,000 each in order to operate civic education and mock legislative programs.
5. Provides that funds distributed to the California YMCA Youth and Government Program shall be used exclusively for program-related expenses.
6. Provides that the Fund's statutory provisions shall remain in effect only until January 1 of the seventh calendar year following the Fund's first appearance on the PIT return.
7. Provides that, notwithstanding Revenue and Taxation Code (R&TC) Section 18873, the Fund's minimum contribution amount shall be $100,000, adjusted for inflation in later years.

EXISTING LAW:

1. Allows taxpayers to contribute to one or more of 19 voluntary contribution funds (VCFs) on the 2016 PIT return.
   
2. Provides a specific sunset date for each VCF, except for the California Seniors Special Fund and the State Parks Protection Fund.
   
3. Requires each VCF to meet an annual minimum contribution amount to remain in effect, except for the California Firefighters' Memorial Fund, the California Peace Officer Memorial Foundation Fund, and the California Seniors Special Fund.
   
4. Provides that the minimum contribution amount that must be received for a VCF to continue appearing on the PIT return is $250,000 for the second calendar year after the VCF's first appearance on the return and each calendar year thereafter. (R&TC Section 18873)

COMMITTEE RULES:

1. Require that VCF bills comply with this Committee's VCF (Income Tax Checkoff) Policy (VCF Policy).
   
2. Provide that VCFs "that have failed to meet their minimum contribution requirement will not be extended or reauthorized."

FISCAL EFFECT: The FTB estimates that this bill will result in annual General Fund revenue losses of $3,000.

COMMENTS:

1. The author has provided the following statement in support of this bill:
   
   “The YMCA Youth & Government Fund tax check-off raised money to help fund the statewide Model Legislature and Court Program and the Model United Nations educational programs, which serve over 2,500 youth annually. These "hands on" civic experience[s] have been in continuous operation for 70 years.
   
   “As part of the YMCA Youth & Government program, regional student delegations discuss public policy issues facing the state as well as ways to implement their solutions through the legislative and judicial processes. Teen delegates draft legislation, prepare issue briefs, select government positions to role-play, attend statewide training and election conferences and run for various offices and leadership positions. The program concludes with a Model Legislature each February at the State Capitol. Students participating in these programs are encouraged to become involved, responsible, and active participants in our government.
   
   “AB 846 reinstates the YMCA Youth & Government voluntary tax contribution onto state income tax forms so that California citizens can easily designate a portion of their tax return to this worthy civic engagement program.”
   
2. This bill is sponsored by the California YMCA Youth and Government Program, which notes the following:
   
   “The YMCA Youth and Government program is a year-long advocacy training opportunity where high school students craft legislation, learn the roles of legislators, constitutional officers, lobbyists, the press and other important positions. The Model Court program allows students to take on the role of Supreme Court Justices, attorneys, plaintiffs and defendants. Most of the students who participate in these programs return year after year, and the graduates of the program have called it one of their most important high school learning experiences. The majority of the students who participate in this program [go] on to college, vote and become involved in their communities.”
   
3. Committee staff comments:
   
   1. 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 that can convince the Legislature to include their fund on the form.
      
   2. The prior VCF: AB 233 (Hall), Chapter 228, Statutes of 2012, added a nearly identical VCF to the PIT return. Unfortunately, the VCF failed to garner sufficient support to remain on the form. Specifically, the fund received $72,435 in 2013 and only $68,225 in 2014, falling well short of the standard $250,000 minimum contribution threshold.
      
   3. A potentially questionable precedent: As noted above, this Committee's VCF Policy provides that:
      
      1. "Checkoffs must receive $250,000 in their second year on the form and each calendar year thereafter in order to remain on the form"; and,
         
      2. "Checkoffs that have failed to meet their minimum contribution requirement will not be extended or reauthorized".
         

The Committee's VCF Policy was originally adopted in response to the proliferation of VCF legislation and in recognition of the fact that space on the PIT return is limited.

This bill, however, violates this policy not only by reauthorizing the addition of a prior VCF that failed to meet its minimum contribution threshold, but also by lowering the standard threshold amount from $250,000 to $100,000. Committee staff questions the precedent of simply re-establishing past VCFs when they fail to garner sufficient support to remain on the form.

Proponents of this bill might argue that the California YMCA Youth and Government Program should be given special dispensation given its vital work advancing civic education among young Californians. Critics, however, might contend that it is unfair to give this one organization special treatment in light of the many other VCFs whose public support has diminished in recent years. There are no fewer than 30 VCFs that have been eliminated from the return in recent years, mainly for failing to meet their minimum contribution amount. The following is only a representative sample:

• • 1. The ALS/Lou Gehrig's Disease Research Fund received only $131,655 in 2013 and, as a result, was eliminated from the return;
       
    2. The Municipal Shelter Spay-Neuter Fund received only $217,883 in 2013 and, as a result, was eliminated from the return;
       
    3. The Arts Council Fund received only $165,647 in 2012 and, as a result, was eliminated from the return;
       
    4. The California Police Activities League Fund received only $67,202 in 2012 and, as a result, was eliminated from the return;
       
    5. The California Veterans Homes Fund received only $210,078 in 2012 and, as a result, was eliminated from the return;
       
    6. The Safely Surrendered Baby Fund received only $158,645 in 2012 and, as a result, was eliminated from the return;
       
    7. The California Military Family Relief Fund received only $202,010 in 2010 and, as a result, was eliminated from the return; and,
       
    8. The California Ovarian Cancer Research Fund received only $121,427 in 2010 and, as a result, was eliminated from the return.
       
  1. Suggested technical amendments: Committee staff suggests adoption of the following technical amendments:
     1. On page 2, line 13, strike "return" and insert "return.";
     2. On page 3, line 29, strike "Fund" and insert "Fund.";
     3. On page 3, line 29, prior to "an amount" insert "The Controller shall transfer from the Personal Income Tax Fund to the California YMCA Youth and Government Voluntary Tax Contribution Fund";
     4. On page 4, line 8, strike "donations" and insert "contributions";
     5. On page 4, line 36, strike "clause (i)" and insert "clause (ii)";
     6. On page 6, line 9, strike "estimated"; and,
     7. On page 6, line 11, strike "estimated".

REGISTERED SUPPORT / OPPOSITION:

Support

California YMCA Youth and Government Program (Sponsor)

California Collaboration for Youth

Nine private individuals

Opposition

None on file

Analysis Prepared by: M. David Ruff / REV. & TAX. / (916) 319-2098

Date of Hearing: March 27, 2017

ASSEMBLY COMMITTEE ON REVENUE AND TAXATION

Sebastian Ridley-Thomas, Chair

ABPCA Bill Id:AB 846 (

Author:Cooley) – As Introduced Ver:February 16, 2017

Majority vote. Fiscal committee.

SUBJECT: Voluntary contributions: California YMCA Youth and Government Voluntary Tax Contribution Fund

SUMMARY: Reauthorizes the addition of the California YMCA Youth and Government Voluntary Tax Contribution Fund (Fund) checkoff to the personal income tax (PIT) return. Specifically, this bill:

1. Establishes the Fund in the State Treasury.
2. Allows a deduction for any contribution made to the Fund.
3. Provides that, notwithstanding Government Code Section 13340, all moneys transferred to the Fund shall be continuously appropriated and allocated as follows:
   1. To the Franchise Tax Board (FTB), the Controller, and the State Department of Education for reimbursement of all costs incurred in administering the Fund; and,
   2. The balance to the State Department of Education for distribution as follows:
      1. If the Fund collects contributions of $300,000 or less, all funds shall be distributed to the California YMCA Youth and Government Program;
      2. If the Fund collects donations in excess of $300,000, $300,000 shall be distributed to the California YMCA Youth and Government Program and the balance shall be distributed as follows:
         1. To provide an annual grant of $10,000 to each of the following nonprofit civic youth organizations to operate civic education and mock legislative programs: The African American Leaders for Tomorrow Program, the Asian Pacific Youth Leadership Project, and the Chicano Latino Youth Leadership Project.
         2. All remaining funds shall be distributed to the California YMCA Youth and Government Program.
4. Authorizes the California YMCA Youth and Government Board of Directors to award additional nonprofit civic youth organizations a grant of up to $10,000 each in order to operate civic education and mock legislative programs.
5. Provides that funds distributed to the California YMCA Youth and Government Program shall be used exclusively for program-related expenses.
6. Provides that the Fund's statutory provisions shall remain in effect only until January 1 of the seventh calendar year following the Fund's first appearance on the PIT return.
7. Provides that, notwithstanding Revenue and Taxation Code (R&TC) Section 18873, the Fund's minimum contribution amount shall be $100,000, adjusted for inflation in later years.

EXISTING LAW:

1. Allows taxpayers to contribute to one or more of 19 voluntary contribution funds (VCFs) on the 2016 PIT return.
   
2. Provides a specific sunset date for each VCF, except for the California Seniors Special Fund and the State Parks Protection Fund.
   
3. Requires each VCF to meet an annual minimum contribution amount to remain in effect, except for the California Firefighters' Memorial Fund, the California Peace Officer Memorial Foundation Fund, and the California Seniors Special Fund.
   
4. Provides that the minimum contribution amount that must be received for a VCF to continue appearing on the PIT return is $250,000 for the second calendar year after the VCF's first appearance on the return and each calendar year thereafter. (R&TC Section 18873)

COMMITTEE RULES:

1. Require that VCF bills comply with this Committee's VCF (Income Tax Checkoff) Policy (VCF Policy).
   
2. Provide that VCFs "that have failed to meet their minimum contribution requirement will not be extended or reauthorized."

FISCAL EFFECT: The FTB estimates that this bill will result in annual General Fund revenue losses of $3,000.

COMMENTS:

1. The author has provided the following statement in support of this bill:
   
   The YMCA Youth & Government Fund tax check-off raised money to help fund the statewide Model Legislature and Court Program and the Model United Nations educational programs, which serve over 2,500 youth annually. These "hands on" civic experience[s] have been in continuous operation for 70 years.
   
   As part of the YMCA Youth & Government program, regional student delegations discuss public policy issues facing the state as well as ways to implement their solutions through the legislative and judicial processes. Teen delegates draft legislation, prepare issue briefs, select government positions to role-play, attend statewide training and election conferences and run for various offices and leadership positions. The program concludes with a Model Legislature each February at the State Capitol. Students participating in these programs are encouraged to become involved, responsible, and active participants in our government.
   
   AB 846 reinstates the YMCA Youth & Government voluntary tax contribution onto state income tax forms so that California citizens can easily designate a portion of their tax return to this worthy civic engagement program.
   
2. This bill is sponsored by the California YMCA Youth and Government Program, which notes the following:
   
   The YMCA Youth and Government program is a year-long advocacy training opportunity where high school students craft legislation, learn the roles of legislators, constitutional officers, lobbyists, the press and other important positions. The Model Court program allows students to take on the role of Supreme Court Justices, attorneys, plaintiffs and defendants. Most of the students who participate in these programs return year after year, and the graduates of the program have called it one of their most important high school learning experiences. The majority of the students who participate in this program [go] on to college, vote and become involved in their communities.
   
3. Committee staff comments:
   1. 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 that can convince the Legislature to include their fund on the form.
   2. The prior VCF: AB 233 (Hall), Chapter 228, Statutes of 2012, added a nearly identical VCF to the PIT return. Unfortunately, the VCF failed to garner sufficient support to remain on the form. Specifically, the fund received $72,435 in 2013 and only $68,225 in 2014, falling well short of the standard $250,000 minimum contribution threshold.
   3. A potentially questionable precedent: As noted above, this Committee's VCF Policy provides that:
      1. "Checkoffs must receive $250,000 in their second year on the form and each calendar year thereafter in order to remain on the form"; and,
      2. "Checkoffs that have failed to meet their minimum contribution requirement will not be extended or reauthorized".

The Committee's VCF Policy was originally adopted in response to the proliferation of VCF legislation and in recognition of the fact that space on the PIT return is limited.

This bill, however, violates this policy not only by reauthorizing the addition of a prior VCF that failed to meet its minimum contribution threshold, but also by lowering the standard threshold amount from $250,000 to $100,000. Committee staff questions the precedent of simply re-establishing past VCFs when they fail to garner sufficient support to remain on the form.

Proponents of this bill might argue that the California YMCA Youth and Government Program should be given special dispensation given its vital work advancing civic education among young Californians. Critics, however, might contend that it is unfair to give this one organization special treatment in light of the many other VCFs whose public support has diminished in recent years. There are no fewer than 30 VCFs that have been eliminated from the return in recent years, mainly for failing to meet their minimum contribution amount. The following is only a representative sample:

• • 1. The ALS/Lou Gehrig's Disease Research Fund received only $131,655 in 2013 and, as a result, was eliminated from the return;
       
    2. The Municipal Shelter Spay-Neuter Fund received only $217,883 in 2013 and, as a result, was eliminated from the return;
       
    3. The Arts Council Fund received only $165,647 in 2012 and, as a result, was eliminated from the return;
       
    4. The California Police Activities League Fund received only $67,202 in 2012 and, as a result, was eliminated from the return;
       
    5. The California Veterans Homes Fund received only $210,078 in 2012 and, as a result, was eliminated from the return;
       
    6. The Safely Surrendered Baby Fund received only $158,645 in 2012 and, as a result, was eliminated from the return;
       
    7. The California Military Family Relief Fund received only $202,010 in 2010 and, as a result, was eliminated from the return; and,
       
    8. The California Ovarian Cancer Research Fund received only $121,427 in 2010 and, as a result, was eliminated from the return.
       
  1. Suggested technical amendments: Committee staff suggests adoption of the following technical amendments:
     1. On page 2, line 13, strike "return" and insert "return.";
     2. On page 3, line 29, strike "Fund" and insert "Fund.";
     3. On page 3, line 29, prior to "an amount" insert "The Controller shall transfer from the Personal Income Tax Fund to the California YMCA Youth and Government Voluntary Tax Contribution Fund";
     4. On page 4, line 8, strike "donations" and insert "contributions";
     5. On page 4, line 36, strike "clause (i)" and insert "clause (ii)";
     6. On page 6, line 9, strike "estimated"; and,
     7. On page 6, line 11, strike "estimated".

REGISTERED SUPPORT / OPPOSITION:

Support

California YMCA Youth and Government Program (Sponsor)

California Collaboration for Youth

Opposition

None on file

Analysis Prepared by: M. David Ruff / REV. & TAX. / (916) 319-2098