AB 1983: Income taxes: voluntary contributions: Prevention of Animal Homelessness and Cruelty Voluntary Tax Contribution Fund.

Existing law establishes the Pet Lovers Fund in the Specialized License Plate Fund and requires the Department of Food and Agriculture to grant moneys in the Pet Lovers Fund to eligible veterinary facilities, as defined, that offer low-cost or no-cost animal sterilization services pursuant to a specified process.

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

Prior existing law established the Prevention of Animal Homelessness and Cruelty Voluntary Tax Contribution Fund for purposes of receiving voluntary contributions made by individuals from amounts in excess of their tax liability.

This bill would require that all moneys in that prior fund continue to be transferred and disbursed in accordance with prior applicable law, as those read immediately prior to their repeal.

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 Prevention of Animal Homelessness and Cruelty Voluntary Tax Contribution Fund, which would be created by this bill. The bill would prohibit a voluntary contribution designation for the Prevention of Animal Homelessness and Cruelty Voluntary Tax Contribution Fund from being added on the tax return until another voluntary contribution designation is removed or a space is available.

This bill would require moneys in the Prevention of Animal Homelessness and Cruelty 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 Department of Food and Agriculture for administrative costs and public awareness activities, as described, and the distribution of funds through the above-described grant program funded by the Pet Lovers Fund. By continuously appropriating these funds, the bill would make an appropriation.

This bill would provide that these provisions would remain operative only until January 1 of the 7th calendar year following the first appearance of the Prevention of Animal Homelessness and Cruelty 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. The bill would require, notwithstanding the repeal of the bills provisions, that any contribution amounts designated prior to the repeal of the bills provisions be transferred and disbursed in accordance with those provisions, as specified.