AB 1605: Income taxes: voluntary contributions: California Domestic Violence Victims Voluntary Tax Contribution Fund.

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

This bill would additionally allow an individual to designate on their tax return that a specified amount in excess of their tax liability be transferred to the California Domestic Violence Victims Voluntary Tax Contribution Fund, which would be created by this bill. The bill would prohibit a voluntary contribution designation for the California Domestic Violence Victims Voluntary Tax Contribution Fund from being added on the tax return until another voluntary contribution designation is removed or a space is available.

The bill would require moneys in the California Domestic Violence Victims Voluntary Tax Contribution Fund to be continuously appropriated and to be allocated to the Franchise Tax Board and the Controller for reimbursement of costs and the balance to the Office of Emergency Services (OES) for the distribution of funds to active grant recipients under the Comprehensive Statewide Domestic Violence Program within OES, as provided. By continuously appropriating these funds, the bill would make an appropriation.

The bill would provide that these provisions would remain in effect only until January 1 of the 7th taxable year following the first appearance of the California Domestic Violence Victims Voluntary Tax Contribution Fund on the tax return, but would further provide for an earlier repeal if the Franchise Tax Board determines that the amount of contributions estimated to be received during the 2nd and later calendar years after its first appearance on a return will not at least equal the minimum contribution amount, in which case these provisions would be repealed on December 1 of that year.