SB 61: Personal income taxes: voluntary contributions: Emergency Food for Families Voluntary Tax Contribution Fund.

Existing law authorizes individuals to contribute amounts in excess of their personal income tax liability for the support of specified funds, including the Emergency Food Assistance Program Fund. Existing law also has general administrative provisions applicable to voluntary contributions. Existing law provides for any new or extended voluntary contribution fund, to include the words voluntary tax contribution in the name of the fund, require the administering agency to include specified information about the fund on its Internet Web site, continuously appropriate from the fund the contributions made to the administering agency, and set a minimum contribution amount for the continuation of any voluntary tax contribution on the tax return form and include a generally applicable repeal date for a voluntary tax contribution. Existing law requires that the Emergency Food Assistance Program Fund equal or exceed a minimum contribution amount, which initially was $250,000 and which was required to be and has been adjusted for inflation.

This bill would change the name of the Emergency Food Assistance Program Fund to the Emergency Food for Families Voluntary Tax Contribution Fund, would provide that the required calendar year minimum contribution amount for the fund to continue appearing on the return is an unadjusted $250,000, and would extend the provisions that apply to that voluntary contribution fund to January 1, 2026. The bill would make a continuous appropriation from the Emergency Food for Families Voluntary Tax Contribution Fund to the Franchise Tax Board and the Controller for reimbursement of all costs incurred in the administration of these provisions and to the State Department of Social Services for allocation to the Emergency Food Assistance Program. The bill would also make additional changes to conform to the provisions described above.