AB 829: Richard Paul Hemann Parkinson’s Disease Program: Parkinson’s Disease Research Voluntary Tax Contribution Fund.
- Session Year: 2025-2026
- House: Assembly
- Latest Version Date: 2025-08-28
Current Status:
Passed
(2025-08-28: Chaptered by Secretary of State - Chapter 99, Statutes of 2025.)
Introduced
In Committee
Awaiting First Chamber Vote
Passed First Chamber
In Committee
Awaiting Second Chamber Vote
Passed Second Chamber
Enacted
Existing law establishes the Richard Paul Hemann Parkinsons Disease Program, which, among other things, requires the State Department of Public Health to collect data on the incidence of Parkinsons disease in California, as specified.
Existing law allows an individual taxpayer to contribute amounts in excess of their personal income tax liability for the support of specified funds and accounts, including, among others, to the California Alzheimers Disease and Related Dementia Research Voluntary Tax Contribution Fund.
This bill would also allow an individual to designate on their tax return that a specified amount in excess of their tax liability be transferred to the Parkinsons Disease Research Voluntary Tax Contribution Fund, which would be created by this bill. The bill would continuously appropriate the moneys in the fund to the State Department of Public Health to support the above-referenced program relating to Parkinsons disease in California. The bill would require the Franchise Tax Board to revise the tax return form to include a space for the designation of contributions to the fund when another voluntary designation is removed from the form or there is space, whichever occurs first. By establishing a continuously appropriated fund, this bill would make an appropriation.
Existing law establishes the Richard Paul Hemann Parkinsons Disease Program, which, among other things, requires the State Department of Public Health to collect data on the incidence of Parkinsons disease in California, as specified.
Existing law allows an individual taxpayer to contribute amounts in excess of their personal income tax liability for the support of specified funds and accounts, including, among others, to the California Alzheimers Disease and Related Dementia Research Voluntary Tax Contribution Fund.
This bill would also allow an individual to designate on their tax return that a specified amount in excess of their tax liability be transferred to the Parkinsons Disease Research Voluntary Tax Contribution Fund, which would be created by this bill. The bill would continuously appropriate the moneys in the fund to the State Department of Public Health to support the above-referenced program relating to Parkinsons disease in California. The bill would require the Franchise Tax Board to revise the tax return form to include a space for the designation of contributions to the fund when another voluntary designation is removed from the form or there is space, whichever occurs first. By establishing a continuously appropriated fund, this bill would make an appropriation.
Existing law establishes the Richard Paul Hemann Parkinsons Disease Program, which, among other things, requires the State Department of Public Health to collect data on the incidence of Parkinsons disease in California, as specified.
Existing law allows an individual taxpayer to contribute amounts in excess of their personal income tax liability for the support of specified funds and accounts, including, among others, to the California Alzheimers Disease and Related Dementia Research Voluntary Tax Contribution Fund.
This bill would also allow an individual to designate on their tax return that a specified amount in excess of their tax liability be transferred to the Parkinsons Disease Research Voluntary Tax Contribution Fund, which would be created by this bill. The bill would continuously appropriate the moneys in the fund to the State Department of Public Health to support the above-referenced program relating to neurodegenerative Parkinsons disease in California. The bill would require the Franchise Tax Board to revise the tax return form to include a space for the designation of contributions to the fund when another voluntary designation is removed from the form or there is space, whichever occurs first. By establishing a continuously appropriated fund, this bill would make an appropriation.
Existing law, until January 1, 2028, and to the extent funds are made available for these purposes, requires the State Department of Public Health to establish a system for the collection of information determining the incidence and prevalence of neurodegenerative disease in California, and requires a hospital, facility, physician and surgeon, or other health care provider diagnosing or providing treatment to a patient for a neurodegenerative disease to report each case of a neurodegenerative disease to the department, as prescribed.
(2)ExistingExisting law allows an individual taxpayer to contribute amounts in excess of their personal income tax liability for the support of specified funds and accounts, including, among others, to the California Alzheimers Disease and Related Dementia Research Voluntary Tax Contribution Fund.
This bill would also allow an individual to designate on their tax return that a specified amount in excess of their tax liability be transferred to the continuously appropriated Parkinsons Disease Research Voluntary Tax Contribution Fund, which would be created by this bill. The bill would continuously appropriate the moneys in the fund to the State Department of Public Health to support the above-referenced program relating to neurodegenerative disease in California. The bill would require the Franchise Tax Board to revise the tax return form to include a space for the designation of contributions to the fund when another voluntary designation is removed from the form or there is space, whichever occurs first. By establishing a continuously appropriated fund, this bill would make an appropriation.
(1)Existing law establishes the State Department of Public Health within the California Health and Human Services Agency. Existing law requires the department to, among other things, administer various grant programs, including programs to make funds available for public health-related research projects such as agricultural pest control research.
This bill would require the department to establish a grant program to further research into Parkinsons disease. The bill would require the program to provide competitive grants to universities, research institutions, and medical centers, and prioritize research into therapies and projects aimed at finding a cure to the disease, as well as programs that support individuals living with Parkinsons disease. The bill would establish the California Parkinsons Disease Research Fund to provide funding for these grants upon appropriation by the Legislature.
(2)Existing law allows an individual taxpayer to contribute amounts in excess of their personal income tax liability for the support of specified funds and accounts, including, among others, to the California Alzheimers Disease and Related Dementia Research Voluntary Tax Contribution Fund.
This bill would also allow an individual to designate on their tax return that a specified amount in excess of their tax liability be transferred to the continuously appropriated Parkinsons Disease Research Voluntary Tax Contribution Fund, which would be created by this bill. The bill would require the Franchise Tax Board to revise the tax return form to include a space for the designation of contributions to the fund when another voluntary designation is removed from the form or there is space, whichever occurs first. By establishing a continuously appropriated fund, this bill would make an appropriation.
(1)Existing law establishes the State Department of Public Health within the California Health and Human Services Agency. Existing law requires the department to, among other things, administer various grant programs, including programs to make funds available for public health-related research projects such as agricultural pest control research.
This bill would require the department to establish a grant program to further research into Parkinsons disease. The bill would require the program to provide competitive grants to universities, research institutions, and medical centers, and prioritize research into therapies and projects aimed at finding a cure to the disease, as well as programs that support individuals living with Parkinsons disease. The bill would establish the California Parkinsons Disease Research Fund to provide funding for these grants upon appropriation by the Legislature.
(2)Existing law allows an individual taxpayer to contribute amounts in excess of their personal income tax liability for the support of specified funds and accounts, including, among others, to the California Alzheimers Disease and Related Dementia Research Voluntary Tax Contribution Fund.
This bill would also allow an individual to designate on their tax return that a specified amount in excess of their tax liability be transferred to the continuously appropriated Parkinsons Disease Research Voluntary Tax Contribution Fund, which would be created by this bill. The bill would require the Franchise Tax Board to revise the tax return form to include a space for the designation of contributions to the fund when another voluntary designation is removed from the form or there is space, whichever occurs first. By establishing a continuously appropriated fund, this bill would make an appropriation.
The Legislature finds and declares all of the following:
(a)Over 1,000,000 Americans and 120,000 Californians live with Parkinsons disease.
(b)Parkinsons disease is the second most common, and fastest growing, neurological disease in the United States.
(c)Parkinsons disease costs California over $5 billion annually in direct and indirect costs.
(d)Parkinsons disease is a chronic, progressive neurological disease.
(e)The symptoms of Parkinsons disease vary from person to person and can include tremors, slowness of movement and rigidity, gait and balance difficulties, speech and swallowing disturbances, cognitive impairment and dementia, mood disorders, and a variety of other nonmotor symptoms.
(f)It is estimated that 90,000 individuals are diagnosed annually with Parkinsons disease in the United States. This is 50-percent higher than research previously suggested.
(g)There is inadequate data on the incidence and prevalence of Parkinsons disease, but it is estimated to affect nearly 1,600,000 people in the United States, and that number is expected to more than double by 2040.
(h)Theres a critical need for both public and private funding to advance Parkinsons research in California.
(i)California has become a model for the nation and the world in its effort to help improve our understanding and treatment of neurodegenerative diseases that are costing the state billions of dollars each year.
(j)Since the creation of the California Parkinsons Disease Registry in 2018 and the expansion to the California Neurodegenerative Disease Registry in 2021, this state has been a national leader advancing research that has been replicated by other states throughout the country.
(k)Given the wealth of research institutions and some of the best researchers in the world, along with a thriving life science and pharmaceutical industry, California can provide a brighter future for patients suffering from Parkinsons disease.
SEC. 2.Article 1 (commencing with Section 18700) is added to Chapter 3 of Part 10.2 of Division 2 of the Revenue and Taxation Code, to read:1.Parkinsons Disease Research Voluntary Tax Contribution Fund18700.(a)An individual may designate on the tax return that a contribution in excess of the tax liability, if any, be made to the Parkinsons Disease Research Voluntary Tax Contribution Fund, established by Section 18701. That designation is to be used as a voluntary checkoff on the tax return.
(b)The contributions shall be in full dollar amounts and may be made individually by each signatory on a joint return.
(c)A designation shall be made for any taxable year on the original return for that taxable year, and once made is irrevocable. If payments and credits reported on the return, together with any other credits associated with the taxpayers account, do not exceed the taxpayers liability, the return shall be treated as though no designation has been made. If no designee is specified, the contribution shall be transferred to the General Fund, after reimbursement of the direct actual costs of the Franchise Tax Board for the collection and administration of funds under this article.
(d)If an individual designates a contribution to more than one account or fund listed on the tax return, and the amount available for designation is insufficient to satisfy the total amount designated, the contribution shall be allocated among the designees on a pro rata basis.
(e)When another voluntary contribution designation is removed from the tax return, or as soon as space is available, whichever occurs first, the Franchise Tax Board shall revise the form of the tax return to include a space labeled the Parkinsons Disease Research Voluntary Tax Contribution Fund to allow for the designation provided. The form shall include in the instruction information that the contribution may be in the amount of one dollar ($1) or more and that the contribution shall be used to support the Richard Paul Hemann Parkinsons Disease Program established pursuant to Chapter 1.6 (commencing with Section 103870) of Part 2 of Division 102 of the Health and Safety Code.
(f)A deduction shall be allowed under Article 6 (commencing with Section 17201) of Chapter 3 of Part 10 for any contribution made pursuant to subdivision (a).
18701.There is hereby established in the State Treasury the Parkinsons Disease Research Voluntary Tax Contribution Fund to receive contributions made pursuant to Section 18700. The Franchise Tax Board shall notify the Controller of both the amount of money paid by taxpayers in excess of their tax liability and the amount of refund money that taxpayers have designated pursuant to Section 18700 to be transferred to the Parkinsons Disease Research Voluntary Tax Contribution Fund. The Controller shall transfer from the Personal Income Tax Fund to the Parkinsons Disease Research Voluntary Tax Contribution Fund an amount not in excess of the sum of the amounts designated by individuals pursuant to Section 18700 for payment into that fund.
18702.(a)Notwithstanding Section 13340 of the Government Code, all moneys in the Parkinsons Disease Research Voluntary Tax Contribution Fund shall be continuously appropriated, without regard to fiscal year, as follows:
(1)To the Franchise Tax Board and the Controller for reimbursement of all costs incurred by the Franchise Tax Board and the Controller in connection with their duties under this article.
(2)The revenues remaining, after allocation pursuant to paragraph (1), to the State Department of Public Health for the purposes of administering the Richard Paul Hemann Parkinsons Disease Program pursuant to Chapter 1.6 (commencing with Section 103870) of Part 2 of Division 102 of the Health and Safety Code.
(b)The State Department of Public Health shall comply with the internet website reporting requirements described in Section 18873.
18703.(a)Except as otherwise provided in subdivision (b), this article shall remain operative only until January 1 of the seventh calendar year following the first appearance of the Parkinsons Disease Research Voluntary Tax Contribution Fund on the tax return, and is repealed as of December 1 of that year.
(b)(1)By September 1 of the second calendar year and by September 1 of each subsequent calendar year that the Parkinsons Disease Research Voluntary Tax Contribution Fund appears on the tax return, the Franchise Tax Board shall determine whether the amount of contributions estimated to be received during the calendar year will equal or exceed the minimum contribution amount for the calendar year. The Franchise Tax Board shall estimate the amount of contributions to be received by using the actual amounts received and an estimate of the contributions that will be received by the end of that calendar year.
(2)If the Franchise Tax Board determines that the amount of the contributions estimated to be received during a calendar year will not at least equal the minimum contribution amount for the calendar year, this article shall be inoperative with respect to taxable years beginning on or after January 1 of that calendar year and shall be repealed on December 1 of that year.
(3)For purposes of this section, the minimum contribution amount for a calendar year means two hundred fifty thousand dollars ($250,000).
The Legislature finds and declares all of the following:
(a)Over 1,000,000 Americans and 120,000 Californians live with Parkinsons disease.
(b)Parkinsons disease is the second most common, and fastest growing, neurological disease in the United States.
(c)Parkinsons disease costs California over $5 billion annually in direct and indirect costs.
(d)Parkinsons disease is a chronic, progressive neurological disease.
(e)The symptoms of Parkinsons disease vary from person to person and can include tremors, slowness of movement and rigidity, gait and balance difficulties, speech and swallowing disturbances, cognitive impairment and dementia, mood disorders, and a variety of other nonmotor symptoms.
(f)It is estimated that 90,000 individuals are diagnosed annually with Parkinsons disease in the United States. This is 50-percent higher than research previously suggested.
(g)There is inadequate data on the incidence and prevalence of Parkinsons disease, but it is estimated to affect nearly 1,600,000 people in the United States, and that number is expected to more than double by 2040.
(h)Theres a critical need for both public and private funding to advance Parkinsons research in California.
(i)California has become a model for the nation and the world in its effort to help improve our understanding and treatment of neurodegenerative diseases that are costing the state billions of dollars each year.
(j)Since the creation of the California Parkinsons Disease Registry in 2018 and the expansion to the California Neurodegenerative Disease Registry in 2021, this state has been a national leader advancing research that has been replicated by other states throughout the country.
(k)Given the wealth of research institutions and some of the best researchers in the world, along with a thriving life science and pharmaceutical industry, California can provide a brighter future for patients suffering from Parkinsons disease.
SEC. 2.Article 1 (commencing with Section 18700) is added to Chapter 3 of Part 10.2 of Division 2 of the Revenue and Taxation Code, to read:1.Parkinsons Disease Research Voluntary Tax Contribution Fund18700.(a)An individual may designate on the tax return that a contribution in excess of the tax liability, if any, be made to the Parkinsons Disease Research Voluntary Tax Contribution Fund, established by Section 18701. That designation is to be used as a voluntary checkoff on the tax return.
(b)The contributions shall be in full dollar amounts and may be made individually by each signatory on a joint return.
(c)A designation shall be made for any taxable year on the original return for that taxable year, and once made is irrevocable. If payments and credits reported on the return, together with any other credits associated with the taxpayers account, do not exceed the taxpayers liability, the return shall be treated as though no designation has been made. If no designee is specified, the contribution shall be transferred to the General Fund, after reimbursement of the direct actual costs of the Franchise Tax Board for the collection and administration of funds under this article.
(d)If an individual designates a contribution to more than one account or fund listed on the tax return, and the amount available for designation is insufficient to satisfy the total amount designated, the contribution shall be allocated among the designees on a pro rata basis.
(e)When another voluntary contribution designation is removed from the tax return, or as soon as space is available, whichever occurs first, the Franchise Tax Board shall revise the form of the tax return to include a space labeled the Parkinsons Disease Research Voluntary Tax Contribution Fund to allow for the designation provided. The form shall include in the instruction information that the contribution may be in the amount of one dollar ($1) or more and that the contribution shall be used to support the Richard Paul Hemann Parkinsons Disease Program established pursuant to Chapter 1.6 (commencing with Section 103870) of Part 2 of Division 102 of the Health and Safety Code.
(f)A deduction shall be allowed under Article 6 (commencing with Section 17201) of Chapter 3 of Part 10 for any contribution made pursuant to subdivision (a).
18701.There is hereby established in the State Treasury the Parkinsons Disease Research Voluntary Tax Contribution Fund to receive contributions made pursuant to Section 18700. The Franchise Tax Board shall notify the Controller of both the amount of money paid by taxpayers in excess of their tax liability and the amount of refund money that taxpayers have designated pursuant to Section 18700 to be transferred to the Parkinsons Disease Research Voluntary Tax Contribution Fund. The Controller shall transfer from the Personal Income Tax Fund to the Parkinsons Disease Research Voluntary Tax Contribution Fund an amount not in excess of the sum of the amounts designated by individuals pursuant to Section 18700 for payment into that fund.
18702.(a)Notwithstanding Section 13340 of the Government Code, all moneys in the Parkinsons Disease Research Voluntary Tax Contribution Fund shall be continuously appropriated, without regard to fiscal year, as follows:
(1)To the Franchise Tax Board and the Controller for reimbursement of all costs incurred by the Franchise Tax Board and the Controller in connection with their duties under this article.
(2)The revenues remaining, after allocation pursuant to paragraph (1), to the State Department of Public Health for the purposes of administering the Richard Paul Hemann Parkinsons Disease Program pursuant to Chapter 1.6 (commencing with Section 103870) of Part 2 of Division 102 of the Health and Safety Code.
(b)The State Department of Public Health shall comply with the internet website reporting requirements described in Section 18873.
18703.(a)Except as otherwise provided in subdivision (b), this article shall remain operative only until January 1 of the seventh calendar year following the first appearance of the Parkinsons Disease Research Voluntary Tax Contribution Fund on the tax return, and is repealed as of December 1 of that year.
(b)(1)By September 1 of the second calendar year and by September 1 of each subsequent calendar year that the Parkinsons Disease Research Voluntary Tax Contribution Fund appears on the tax return, the Franchise Tax Board shall determine whether the amount of contributions estimated to be received during the calendar year will equal or exceed the minimum contribution amount for the calendar year. The Franchise Tax Board shall estimate the amount of contributions to be received by using the actual amounts received and an estimate of the contributions that will be received by the end of that calendar year.
(2)If the Franchise Tax Board determines that the amount of the contributions estimated to be received during a calendar year will not at least equal the minimum contribution amount for the calendar year, this article shall be inoperative with respect to taxable years beginning on or after January 1 of that calendar year and shall be repealed on December 1 of that year.
(3)For purposes of this section, the minimum contribution amount for a calendar year means two hundred fifty thousand dollars ($250,000).
The Legislature finds and declares all of the following:
(a)Over 1,000,000 Americans and 120,000 Californians live with Parkinsons disease.
(b)Parkinsons disease is the second most common, and fastest growing, neurological disease in the United States.
(c)Parkinsons disease costs California over $5 billion annually in direct and indirect costs.
(d)Parkinsons disease is a chronic, progressive neurological disease.
(e)The symptoms of Parkinsons disease vary from person to person and can include tremors, slowness of movement and rigidity, gait and balance difficulties, speech and swallowing disturbances, cognitive impairment and dementia, mood disorders, and a variety of other nonmotor symptoms.
(f)It is estimated that 90,000 individuals are diagnosed annually with Parkinsons disease in the United States. This is 50-percent higher than research previously suggested.
(g)There is inadequate data on the incidence and prevalence of Parkinsons disease, but it is estimated to affect nearly 1,600,000 people in the United States, and that number is expected to more than double by 2040.
(h)Theres a critical need for both public and private funding to advance Parkinsons research in California.
(i)Under Governor Newsoms leadership, California has become a model for the nation and the world in its effort to help improve our understanding and treatment of neurodegenerative diseases that are costing the state billions of dollars each year.
(j)Since the creation of the California Parkinsons Disease Registry in 2018 and the expansion to the California Neurodegenerative Disease Registry in 2021, this state has been a national leader advancing research that has been replicated by other states throughout the country.
(k)Given the wealth of research institutions and some of the best researchers in the world, along with a thriving life science and pharmaceutical industry, California can provide a brighter future for patients suffering from Parkinsons disease.
SEC. 2.Article 1 (commencing with Section 18700) is added to Chapter 3 of Part 10.2 of Division 2 of the Revenue and Taxation Code, to read:1.Parkinsons Disease Research Voluntary Tax Contribution Fund18700.(a)An individual may designate on the tax return that a contribution in excess of the tax liability, if any, be made to the Parkinsons Disease Research Voluntary Tax Contribution Fund, established by Section 18701. That designation is to be used as a voluntary checkoff on the tax return.
(b)The contributions shall be in full dollar amounts and may be made individually by each signatory on a joint return.
(c)A designation shall be made for any taxable year on the original return for that taxable year, and once made is irrevocable. If payments and credits reported on the return, together with any other credits associated with the taxpayers account, do not exceed the taxpayers liability, the return shall be treated as though no designation has been made. If no designee is specified, the contribution shall be transferred to the General Fund, after reimbursement of the direct actual costs of the Franchise Tax Board for the collection and administration of funds under this article.
(d)If an individual designates a contribution to more than one account or fund listed on the tax return, and the amount available for designation is insufficient to satisfy the total amount designated, the contribution shall be allocated among the designees on a pro rata basis.
(e)When another voluntary contribution designation is removed from the tax return, or as soon as space is available, whichever occurs first, the Franchise Tax Board shall revise the form of the tax return to include a space labeled the Parkinsons Disease Research Voluntary Tax Contribution Fund to allow for the designation provided. The form shall include in the instruction information that the contribution may be in the amount of one dollar ($1) or more and that the contribution shall be used to support the California Neurodegenerative Richard Paul Hemann Parkinsons Disease Registry Program established pursuant to Chapter 1.7 1.6 (commencing with Section 103871) 103870) of Part 2 of Division 102 of the Health and Safety Code.
(f)A deduction shall be allowed under Article 6 (commencing with Section 17201) of Chapter 3 of Part 10 for any contribution made pursuant to subdivision (a).
18701.There is hereby established in the State Treasury the Parkinsons Disease Research Voluntary Tax Contribution Fund to receive contributions made pursuant to Section 18700. The Franchise Tax Board shall notify the Controller of both the amount of money paid by taxpayers in excess of their tax liability and the amount of refund money that taxpayers have designated pursuant to Section 18700 to be transferred to the Parkinsons Disease Research Voluntary Tax Contribution Fund. The Controller shall transfer from the Personal Income Tax Fund to the Parkinsons Disease Research Voluntary Tax Contribution Fund an amount not in excess of the sum of the amounts designated by individuals pursuant to Section 18700 for payment into that fund.
18702.(a)Notwithstanding Section 13340 of the Government Code, all moneys in the Parkinsons Disease Research Voluntary Tax Contribution Fund shall be continuously appropriated, without regard to fiscal year, as follows:
(1)To the Franchise Tax Board and the Controller for reimbursement of all costs incurred by the Franchise Tax Board and the Controller in connection with their duties under this article.
(2)The revenues remaining, after allocation pursuant to paragraph (1), to the State Department of Public Health for the purposes of administering the California Neurodegenerative Richard Paul Hemann Parkinsons Disease Registry Program pursuant to Chapter 1.7 1.6 (commencing with Section 103871) 103870) of Part 2 of Division 102 of the Health and Safety Code.
(b)The State Department of Public Health shall comply with the internet website reporting requirements described in Section 18873.
18703.(a)Except as otherwise provided in subdivision (b), this article shall remain operative only until January 1 of the seventh calendar year following the first appearance of the Parkinsons Disease Research Voluntary Tax Contribution Fund on the tax return, and is repealed as of December 1 of that year.
(b)(1)By September 1 of the second calendar year and by September 1 of each subsequent calendar year that the Parkinsons Disease Research Voluntary Tax Contribution Fund appears on the tax return, the Franchise Tax Board shall determine whether the amount of contributions estimated to be received during the calendar year will equal or exceed the minimum contribution amount for the calendar year. The Franchise Tax Board shall estimate the amount of contributions to be received by using the actual amounts received and an estimate of the contributions that will be received by the end of that calendar year.
(2)If the Franchise Tax Board determines that the amount of the contributions estimated to be received during a calendar year will not at least equal the minimum contribution amount for the calendar year, this article shall be inoperative with respect to taxable years beginning on or after January 1 of that calendar year and shall be repealed on December 1 of that year.
(3)For purposes of this section, the minimum contribution amount for a calendar year means two hundred fifty thousand dollars ($250,000).
The Legislature finds and declares all of the following:
(a)Over 1,000,000 Americans and 120,000 Californians live with Parkinsons disease.
(b)Parkinsons disease is the second most common, and fastest growing, neurological disease in the United States.
(c)Parkinsons disease costs California over $5 billion annually in direct and indirect costs.
(d)Parkinsons disease is a chronic, progressive neurological disease.
(e)The symptoms of Parkinsons disease vary from person to person and can include tremors, slowness of movement and rigidity, gait and balance difficulties, speech and swallowing disturbances, cognitive impairment and dementia, mood disorders, and a variety of other nonmotor symptoms.
(f)It is estimated that 90,000 individuals are diagnosed annually with Parkinsons disease in the United States. This is 50-percent higher than research previously suggested.
(g)There is inadequate data on the incidence and prevalence of Parkinsons disease, but it is estimated to affect nearly 1,600,000 people in the United States, and that number is expected to more than double by 2040.
(h)Theres a critical need for both public and private funding to advance Parkinsons research in California.
(i)Under Governor Newsoms leadership, California has become a model for the nation and the world in its effort to help improve our understanding and treatment of neurodegenerative diseases that are costing the state billions of dollars each year.
(j)Since the creation of the California Parkinsons Disease Registry in 2018 and the expansion to the California Neurodegenerative Disease Registry in 2021, this state has been a national leader advancing research that has been replicated by other states throughout the country.
(k)Given the wealth of research institutions and some of the best researchers in the world, along with a thriving life science and pharmaceutical industry, California can provide a brighter future for patients suffering from Parkinsons disease.
(l)The California Parkinsons Disease Research Fund will allow public and private funding, including donations, to be collected and distributed to research institutions and organizations in the state to advance research, detection, treatment, and improved outcomes for Parkinsons disease patients.SEC. 2.Article 5 (commencing with Section 131260) is added to Chapter 2 of Part 1 of Division 112 of the Health and Safety Code, to read:5.California Parkinsons Disease Research131260.(a)The California Parkinsons Disease Research Fund is hereby established in the State Treasury.(b)Upon appropriation by the Legislature, the moneys in the fund shall be allocated to the State Department of Public Health for the purposes described in this article.(c)The State Department of Public Health is authorized to receive on behalf of, and in the name of, the fund, any gifts, donations, and devices that are made for the purposes of the fund. Those gifts, donations, and devices may be made subject to such conditions and restrictions as the department may prescribe.131261.(a)The State Department of Public Health shall establish a grant program to further research into Parkinsons disease.(b)The program shall provide competitive grants to state universities, research institutions, and medical centers within the state that actively engage in Parkinsons research.(c)The program shall prioritize the following:(1)Research into better detection and diagnosis, innovative therapies and treatments, and projects aimed at finding a cure for the disease.(2)Programs that support individuals living with Parkinsons disease.SEC. 3.SEC. 2.Article 1 (commencing with Section 18700) is added to Chapter 3 of Part 10.2 of Division 2 of the Revenue and Taxation Code, to read:1.Parkinsons Disease Research Voluntary Tax Contribution Fund18700.(a)An individual may designate on the tax return that a contribution in excess of the tax liability, if any, be made to the Parkinsons Disease Research Voluntary Tax Contribution Fund, established by Section 18701. That designation is to be used as a voluntary checkoff on the tax return.
(b)The contributions shall be in full dollar amounts and may be made individually by each signatory on a joint return.
(c)A designation shall be made for any taxable year on the original return for that taxable year, and once made is irrevocable. If payments and credits reported on the return, together with any other credits associated with the taxpayers account, do not exceed the taxpayers liability, the return shall be treated as though no designation has been made. If no designee is specified, the contribution shall be transferred to the General Fund, after reimbursement of the direct actual costs of the Franchise Tax Board for the collection and administration of funds under this article.
(d)If an individual designates a contribution to more than one account or fund listed on the tax return, and the amount available for designation is insufficient to satisfy the total amount designated, the contribution shall be allocated among the designees on a pro rata basis.
(e)When another voluntary contribution designation is removed from the tax return, or as soon as space is available, whichever occurs first, the Franchise Tax Board shall revise the form of the tax return to include a space labeled the Parkinsons Disease Research Voluntary Tax Contribution Fund to allow for the designation provided. The form shall include in the instruction information that the contribution may be in the amount of one dollar ($1) or more and that the contribution shall be used to support grants for research into Parkinsons disease. the California Neurodegenerative Disease Registry Program established pursuant to Chapter 1.7 (commencing with Section 103871) of Part 2 of Division 102 of the Health and Safety Code.
(f)A deduction shall be allowed under Article 6 (commencing with Section 17201) of Chapter 3 of Part 10 for any contribution made pursuant to subdivision (a).
18701.There is hereby established in the State Treasury the Parkinsons Disease Research Voluntary Tax Contribution Fund to receive contributions made pursuant to Section 18700. The Franchise Tax Board shall notify the Controller of both the amount of money paid by taxpayers in excess of their tax liability and the amount of refund money that taxpayers have designated pursuant to Section 18700 to be transferred to the Parkinsons Disease Research Voluntary Tax Contribution Fund. The Controller shall transfer from the Personal Income Tax Fund to the Parkinsons Disease Research Voluntary Tax Contribution Fund an amount not in excess of the sum of the amounts designated by individuals pursuant to Section 18700 for payment into that fund.
18702.(a)Notwithstanding Section 13340 of the Government Code, all moneys in the Parkinsons Disease Research Voluntary Tax Contribution Fund shall be continuously appropriated, without regard to fiscal year, as follows:
(1)To the Franchise Tax Board and the Controller for reimbursement of all costs incurred by the Franchise Tax Board and the Controller in connection with their duties under this article.
(2)The revenues remaining, after allocation pursuant to paragraph (1), to the California Parkinsons Disease Research Fund established by Section 131260 of the Health and Safety Code. State Department of Public Health for the purposes of administering the California Neurodegenerative Disease Registry Program pursuant to Chapter 1.7 (commencing with Section 103871) of Part 2 of Division 102 of the Health and Safety Code.
(b)The State Department of Public Health shall comply with the internet website reporting requirements described in Section 18873.
18703.(a)Except as otherwise provided in subdivision (b), this article shall remain operative only until January 1 of the seventh calendar year following the first appearance of the Parkinsons Disease Research Voluntary Tax Contribution Fund on the tax return, and is repealed as of December 1 of that year.
(b)(1)By September 1 of the second calendar year and by September 1 of each subsequent calendar year that the Parkinsons Disease Research Voluntary Tax Contribution Fund appears on the tax return, the Franchise Tax Board shall determine whether the amount of contributions estimated to be received during the calendar year will equal or exceed the minimum contribution amount for the calendar year. The Franchise Tax Board shall estimate the amount of contributions to be received by using the actual amounts received and an estimate of the contributions that will be received by the end of that calendar year.
(2)If the Franchise Tax Board determines that the amount of the contributions estimated to be received during a calendar year will not at least equal the minimum contribution amount for the calendar year, this article shall be inoperative with respect to taxable years beginning on or after January 1 of that calendar year and shall be repealed on December 1 of that year.
(3)For purposes of this section, the minimum contribution amount for a calendar year means two hundred fifty thousand dollars ($250,000).
The Legislature finds and declares all of the following:
(a)Over 1,000,000 Americans and 120,000 Californians live with Parkinsons disease.
(b)Parkinsons disease is the second most common, and fastest growing, neurological disease in the United States.
(c)Parkinsons disease costs California over $5 billion annually in direct and indirect costs.
(d)Parkinsons disease is a chronic, progressive neurological disease.
(e)The symptoms of Parkinsons disease vary from person to person and can include tremors, slowness of movement and rigidity, gait and balance difficulties, speech and swallowing disturbances, cognitive impairment and dementia, mood disorders, and a variety of other nonmotor symptoms.
(f)It is estimated that 90,000 individuals are diagnosed annually with Parkinsons disease in the United States. This is 50-percent higher than research previously suggested.
(g)There is inadequate data on the incidence and prevalence of Parkinsons disease, but it is estimated to affect nearly 1,600,000 people in the United States, and that number is expected to more than double by 2040.
(h)Theres a critical need for both public and private funding to advance Parkinsons research in California.
(i)Under Governor Newsoms leadership, California has become a model for the nation and the world in its effort to help improve our understanding and treatment of neurodegenerative diseases that are costing the state billions of dollars each year.
(j)Since the creation of the California Parkinsons Disease Registry in 2018 and the expansion to the California Neurodegenerative Disease Registry in 2021, this state has been a national leader advancing research that has been replicated by other states throughout the country.
(k)Given the wealth of research institutions and some of the best researchers in the world, along with a thriving life science and pharmaceutical industry, California can provide a brighter future for patients suffering from Parkinsons disease.
(l)The California Parkinsons Disease Research Fund will allow public and private funding, including donations, to be collected and distributed to research institutions and organizations in the state to advance research, detection, treatment, and improved outcomes for Parkinsons disease patients.
SEC. 2.Article 5 (commencing with Section 131260) is added to Chapter 2 of Part 1 of Division 112 of the Health and Safety Code, to read:5.California Parkinsons Disease Research131260.(a)The California Parkinsons Disease Research Fund is hereby established in the State Treasury.
(b)Upon appropriation by the Legislature, the moneys in the fund shall be allocated to the State Department of Public Health for the purposes described in this article.
(c)The State Department of Public Health is authorized to receive on behalf of, and in the name of, the fund, any gifts, donations, and devices that are made for the purposes of the fund. Those gifts, donations, and devices may be made subject to such conditions and restrictions as the department may prescribe.
131261.(a)The State Department of Public Health shall establish a grant program to further research into Parkinsons disease.
(b)The program shall provide competitive grants to state universities, research institutions, and medical centers within the state that actively engage in Parkinsons research.
(c)The program shall prioritize the following:
(1)Research into better detection and diagnosis, innovative therapies and treatments, and projects aimed at finding a cure for the disease.
(2)Programs that support individuals living with Parkinsons disease.
SEC. 3.Article 1 (commencing with Section 18700) is added to Chapter 3 of Part 10.2 of Division 2 of the Revenue and Taxation Code, to read:1.Parkinsons Disease Research Voluntary Tax Contribution Fund18700.(a)An individual may designate on the tax return that a contribution in excess of the tax liability, if any, be made to the Parkinsons Disease Research Voluntary Tax Contribution Fund, established by Section 18701. That designation is to be used as a voluntary checkoff on the tax return.
(b)The contributions shall be in full dollar amounts and may be made individually by each signatory on a joint return.
(c)A designation shall be made for any taxable year on the original return for that taxable year, and once made is irrevocable. If payments and credits reported on the return, together with any other credits associated with the taxpayers account, do not exceed the taxpayers liability, the return shall be treated as though no designation has been made. If no designee is specified, the contribution shall be transferred to the General Fund, after reimbursement of the direct actual costs of the Franchise Tax Board for the collection and administration of funds under this article.
(d)If an individual designates a contribution to more than one account or fund listed on the tax return, and the amount available for designation is insufficient to satisfy the total amount designated, the contribution shall be allocated among the designees on a pro rata basis.
(e)When another voluntary contribution designation is removed from the tax return, or as soon as space is available, whichever occurs first, the Franchise Tax Board shall revise the form of the tax return to include a space labeled the Parkinsons Disease Research Voluntary Tax Contribution Fund to allow for the designation provided. The form shall include in the instruction information that the contribution may be in the amount of one dollar ($1) or more and that the contribution shall be used to support grants for research into Parkinsons disease.
(f)A deduction shall be allowed under Article 6 (commencing with Section 17201) of Chapter 3 of Part 10 for any contribution made pursuant to subdivision (a).
18701.There is hereby established in the State Treasury the Parkinsons Disease Research Voluntary Tax Contribution Fund to receive contributions made pursuant to Section 18700. The Franchise Tax Board shall notify the Controller of both the amount of money paid by taxpayers in excess of their tax liability and the amount of refund money that taxpayers have designated pursuant to Section 18700 to be transferred to the Parkinsons Disease Research Voluntary Tax Contribution Fund. The Controller shall transfer from the Personal Income Tax Fund to the Parkinsons Disease Research Voluntary Tax Contribution Fund an amount not in excess of the sum of the amounts designated by individuals pursuant to Section 18700 for payment into that fund.
18702.(a)Notwithstanding Section 13340 of the Government Code, all moneys in the Parkinsons Disease Research Voluntary Tax Contribution Fund shall be continuously appropriated, without regard to fiscal year, as follows:
(1)To the Franchise Tax Board and the Controller for reimbursement of all costs incurred by the Franchise Tax Board and the Controller in connection with their duties under this article.
(2)The revenues remaining, after allocation pursuant to paragraph (1), to the California Parkinsons Disease Research Fund established by Section 131260 of the Health and Safety Code.
(b)The State Department of Public Health shall comply with the internet website reporting requirements described in Section 18873.
18703.(a)Except as otherwise provided in subdivision (b), this article shall remain operative only until January 1, 2032, and is repealed as of December 1 of that year. 1 of the seventh calendar year following the first appearance of the Parkinsons Disease Research Voluntary Tax Contribution Fund on the tax return, and is repealed as of December 1 of that year.
(b)(1)By September 1 of the second calendar year and by September 1 of each subsequent calendar year that the Parkinsons Disease Research Voluntary Tax Contribution Fund appears on the tax return, the Franchise Tax Board shall determine whether the amount of contributions estimated to be received during the calendar year will equal or exceed the minimum contribution amount for the calendar year. The Franchise Tax Board shall estimate the amount of contributions to be received by using the actual amounts received and an estimate of the contributions that will be received by the end of that calendar year.
(2)If the Franchise Tax Board determines that the amount of the contributions estimated to be received during a calendar year will not at least equal the minimum contribution amount for the calendar year, this article shall be inoperative with respect to taxable years beginning on or after January 1 of that calendar year and shall be repealed on December 1 of that year.
(3)For purposes of this section, the minimum contribution amount for a calendar year means two hundred fifty thousand dollars ($250,000).
The Legislature finds and declares all of the following:
(a)Over 1,000,000 Americans and 120,000 Californians live with Parkinsons disease.
(b)Parkinsons disease is the second most common, and fastest growing, neurological disease in the United States.
(c)Parkinsons disease costs California over $5 billion annually in direct and indirect costs.
(d)Parkinsons disease is a chronic, progressive neurological disease.
(e)The symptoms of Parkinsons disease vary from person to person and can include tremors, slowness of movement and rigidity, gait and balance difficulties, speech and swallowing disturbances, cognitive impairment and dementia, mood disorders, and a variety of other nonmotor symptoms.
(f)It is estimated that 90,000 individuals are diagnosed annually with Parkinsons disease in the United States. This is 50-percent higher than research previously suggested.
(g)There is inadequate data on the incidence and prevalence of Parkinsons disease, but it is estimated to affect nearly 1,600,000 people in the United States, and that number is expected to more than double by 2040.
(h)Theres a critical need for both public and private funding to advance Parkinsons research in California.
(i)Under Governor Newsoms leadership, California has become a model for the nation and the world in its effort to help improve our understanding and treatment of neurodegenerative diseases that are costing the state billions of dollars each year.
(j)Since the creation of the California Parkinsons Disease Registry in 2018 and the expansion to the California Neurodegenerative Disease Registry in 2021, this state has been a national leader advancing research that has been replicated by other states throughout the country.
(k)Given the wealth of research institutions and some of the best researchers in the world, along with a thriving life science and pharmaceutical industry, California can provide a brighter future for patients suffering from Parkinsons disease.
(l)The California Parkinsons Disease Research Fund will allow public and private funding, including donations, to be collected and distributed to research institutions and organizations in the state to advance research, detection, treatment, and improved outcomes for Parkinsons disease patients.
SEC. 2.Article 5 (commencing with Section 131260) is added to Chapter 2 of Part 1 of Division 112 of the Health and Safety Code, to read:5.California Parkinsons Disease Research131260.(a)The California Parkinsons Disease Research Fund is hereby established in the State Treasury.
(b)Upon appropriation by the Legislature, the moneys in the fund shall be allocated to the State Department of Public Health for the purposes described in this article.
(c)The State Department of Public Health is authorized to receive on behalf of, and in the name of, the fund, any gifts, donations, and devices that are made for the purposes of the fund. Those gifts, donations, and devices may be made subject to such conditions and restrictions as the department may prescribe.
131261.(a)The State Department of Public Health shall establish a grant program to further research into Parkinsons disease.
(b)The program shall provide competitive grants to state universities, research institutions, and medical centers within the state that actively engage in Parkinsons research.
(c)The program shall prioritize the following:
(1)Research into better detection and diagnosis, innovative therapies and treatments, and projects aimed at finding a cure for the disease.
(2)Programs that support individuals living with Parkinsons disease.
SEC. 3.Article 1 (commencing with Section 18700) is added to Chapter 3 of Part 10.2 of Division 2 of the Revenue and Taxation Code, to read:1.Parkinsons Disease Research Voluntary Tax Contribution Fund18700.(a)An individual may designate on the tax return that a contribution in excess of the tax liability, if any, be made to the Parkinsons Disease Research Voluntary Tax Contribution Fund, established by Section 18701. That designation is to be used as a voluntary checkoff on the tax return.
(b)The contributions shall be in full dollar amounts and may be made individually by each signatory on a joint return.
(c)A designation shall be made for any taxable year on the original return for that taxable year, and once made is irrevocable. If payments and credits reported on the return, together with any other credits associated with the taxpayers account, do not exceed the taxpayers liability, the return shall be treated as though no designation has been made. If no designee is specified, the contribution shall be transferred to the General Fund, after reimbursement of the direct actual costs of the Franchise Tax Board for the collection and administration of funds under this article.
(d)If an individual designates a contribution to more than one account or fund listed on the tax return, and the amount available for designation is insufficient to satisfy the total amount designated, the contribution shall be allocated among the designees on a pro rata basis.
(e)When another voluntary contribution designation is removed from the tax return, or as soon as space is available, whichever occurs first, the Franchise Tax Board shall revise the form of the tax return to include a space labeled the Parkinsons Disease Research Voluntary Tax Contribution Fund to allow for the designation provided. The form shall include in the instruction information that the contribution may be in the amount of one dollar ($1) or more and that the contribution shall be used to support grants for research into Parkinsons disease.
(f)A deduction shall be allowed under Article 6 (commencing with Section 17201) of Chapter 3 of Part 10 for any contribution made pursuant to subdivision (a).
18701.There is hereby established in the State Treasury the Parkinsons Disease Research Voluntary Tax Contribution Fund to receive contributions made pursuant to Section 18700. The Franchise Tax Board shall notify the Controller of both the amount of money paid by taxpayers in excess of their tax liability and the amount of refund money that taxpayers have designated pursuant to Section 18700 to be transferred to the Parkinsons Disease Research Voluntary Tax Contribution Fund. The Controller shall transfer from the Personal Income Tax Fund to the Parkinsons Disease Research Voluntary Tax Contribution Fund an amount not in excess of the sum of the amounts designated by individuals pursuant to Section 18700 for payment into that fund.
18702.(a)Notwithstanding Section 13340 of the Government Code, all moneys in the Parkinsons Disease Research Voluntary Tax Contribution Fund shall be continuously appropriated, without regard to fiscal year, as follows:
(1)To the Franchise Tax Board and the Controller for reimbursement of all costs incurred by the Franchise Tax Board and the Controller in connection with their duties under this article.
(2)The revenues remaining, after allocation pursuant to paragraph (1), to the California Parkinsons Disease Research Fund established by Section 131260 of the Health and Safety Code.
(b)The State Department of Public Health shall comply with the internet website reporting requirements described in Section 18873.
18703.(a)Except as otherwise provided in subdivision (b), this article shall remain operative only until January 1, 2032, and is repealed as of December 1 of that year.
(b)(1)By September 1 of the second calendar year and by September 1 of each subsequent calendar year that the Parkinsons Disease Research Voluntary Tax Contribution Fund appears on the tax return, the Franchise Tax Board shall determine whether the amount of contributions estimated to be received during the calendar year will equal or exceed the minimum contribution amount for the calendar year. The Franchise Tax Board shall estimate the amount of contributions to be received by using the actual amounts received and an estimate of the contributions that will be received by the end of that calendar year.
(2)If the Franchise Tax Board determines that the amount of the contributions estimated to be received during a calendar year will not at least equal the minimum contribution amount for the calendar year, this article shall be inoperative with respect to taxable years beginning on or after January 1 of that calendar year and shall be repealed on December 1 of that year.
(3)For purposes of this section, the minimum contribution amount for a calendar year means two hundred fifty thousand dollars ($250,000).
|
Date
|
Status
|
|---|---|
| Aug 28, 2025 | Chaptered by Secretary of State - Chapter 99, Statutes of 2025. |
| Aug 28, 2025 | Approved by the Governor. |
| Aug 25, 2025 | Enrolled and presented to the Governor at 11 a.m. |
| Aug 18, 2025 | Senate amendments concurred in. To Engrossing and Enrolling. (Ayes 76. Noes 0. Page 2651.). |
| Jul 10, 2025 | In Assembly. Concurrence in Senate amendments pending. |
| Jul 10, 2025 | Read third time. Passed. Ordered to the Assembly. (Ayes 37. Noes 0. Page 2043.). |
| Jul 8, 2025 | Read second time. Ordered to Consent Calendar. |
| Jul 7, 2025 | From committee: Be ordered to second reading file pursuant to Senate Rule 28.8 and ordered to Consent Calendar. |
| Jun 25, 2025 | From committee: Do pass and re-refer to Com. on APPR. with recommendation: To Consent Calendar. (Ayes 5. Noes 0.) (June 25). Re-referred to Com. on APPR. |
| Jun 18, 2025 | From committee chair, with author's amendments: Amend, and re-refer to committee. Read second time, amended, and re-referred to Com. on REV. & TAX. |
| Jun 11, 2025 | Referred to Com. on REV. & TAX. |
| Jun 3, 2025 | In Senate. Read first time. To Com. on RLS. for assignment. |
| Jun 2, 2025 | Read third time. Passed. Ordered to the Senate. (Ayes 79. Noes 0. Page 1935.) |
| May 27, 2025 | Read second time. Ordered to third reading. |
| May 23, 2025 | Read second time and amended. Ordered returned to second reading. |
| May 23, 2025 | From committee: Amend, and do pass as amended. (Ayes 11. Noes 0.) (May 23). |
| May 23, 2025 | Assembly Rule 63 suspended. (Ayes 51. Noes 16. Page 1644.) |
| May 14, 2025 | In committee: Set, first hearing. Referred to APPR. suspense file. |
| May 5, 2025 | Re-referred to Com. on APPR. |
| May 1, 2025 | Read second time and amended. |
| Apr 30, 2025 | From committee: Amend, and do pass as amended and re-refer to Com. on APPR. (Ayes 7. Noes 0.) (April 28). |
| Apr 9, 2025 | From committee: Do pass and re-refer to Com. on REV. & TAX. with recommendation: To Consent Calendar. (Ayes 15. Noes 0.) (April 8). Re-referred to Com. on REV. & TAX. |
| Mar 3, 2025 | Referred to Coms. on HEALTH and REV. & TAX. |
| Feb 20, 2025 | From printer. May be heard in committee March 22. |
| Feb 19, 2025 | Read first time. To print. |
|
Date
|
Description
|
Location
|
Votes
|
|
|---|---|---|---|---|
| Aug 18, 2025 | AB 829 Sharp-Collins Concurrence in Senate Amendments | Assembly Floor |
Passed |
|
| Jul 10, 2025 | Consent Calendar 2nd AB829 Sharp-Collins | Senate Floor |
Passed |
|
| Jun 25, 2025 | Do pass, but first be re-referred to the Committee on [Appropriations] with the recommendation: To Consent Calendar | Senate Standing Committee on Revenue and Taxation |
Passed |
|
| Jun 2, 2025 | AB 829 Sharp-Collins Assembly Third Reading | Assembly Floor |
Passed |
|
| May 23, 2025 | Do pass as amended. | Assembly Standing Committee on Appropriations |
Passed |
|
| Apr 28, 2025 | Do pass as amended and be re-referred to the Committee on [Appropriations] | Assembly Standing Committee on Revenue and Taxation |
Passed |
|
| Apr 8, 2025 | Do pass and be re-referred to the Committee on [Revenue and Taxation] with recommendation: To Consent Calendar | Assembly Standing Committee on Health |
Passed |
This list shows positions taken on this bill by organizations on the date displayed, which is linked to the original source.
Positions by individuals are not included.
|
Organization
|
Position
|
Date
|
|---|---|---|
| American Academy of Neurology | ** Support | |
| American Brain Coalition | ** Support | |
| American Parkinson Disease Association | ** Support | |
| Association of California Caregiver Resource Centers | ** Support | |
| California Life Sciences Association | ** Support | |
| California Neurology Society | ** Support | |
| Greater Fresno Parkinson's Support Group | ** Support | |
| Michael J. Fox Foundation for Parkinson’s Research | ** Support | |
| Parkinson Association of Northern California | ** Support | |
| Parkinson Network of Mt. Diablo | ** Support | |
| Parkinson's Association of Northern California | ** Support | |
| Parkinson's Association of San Diego | ** Support | |
| Parkinson's Community Los Angeles | ** Support | |
| Parkinson's Foundation | ** Support | |
| The Michael J. Fox Foundation for Parkinson’s Research | ** Support |
CONCURRENCE IN SENATE AMENDMENTS
CSA1 Bill Id:AB 829
Author:(Sharp-Collins)
As Amended Ver:June 18, 2025
Majority vote
SUMMARY
Establishes the Parkinson's Disease Registry Tax Contribution Fund. Authorizes a taxpayer to make a voluntary contribution to the fund on their state personal income tax return from tax year 2025 to 2032, if the fund meets the minimum contribution amount of $250,000 annually. Directs that contributions to the fund be allocated to the State Department of Public Health (DPH) for the purposes of administering the Richard Paul Hemann Parkinson's Disease Program.
Senate Amendments
Replace references from the California Neurogenerative Disease Registry Program to the Richard Paul Hemann Parkinson's Disease Program.
COMMENTS
Parkinson's disease. According to the National Institute on Aging, Parkinson's disease is a brain disorder that causes unintended or uncontrollable movements, such as shaking, stiffness, and difficulty with balance and coordination. Symptoms usually begin gradually and worsen over time. As the disease progresses, people may have difficulty walking and talking. They may also have mental and behavioral changes, sleep problems, depression, memory difficulties, and fatigue. The symptoms of Parkinson's and the rate of progression differ among individuals. Early symptoms of this disease are subtle and occur gradually.
Prevalence of Parkinson's disease. SB 97 (Committee on Budget), Chapter 52, Statutes of 2017 established the Richard Paul Hemann Parkinson's Disease Program, which requires DPH to collect data on the incidence of Parkinson's disease in California. Since July 1, 2018, state law has required healthcare providers diagnosing or providing treatment to Parkinson's disease patients to report each case of Parkinson's disease to DPH. DPH has been collecting this information though the statewide population-based Richard Paul Hemann California Parkinson's Disease Registry (CPDR). Eighty-eight percent of all Parkinson's disease information is collected automatically from electronic health records, which do not require additional reporting efforts from providers. The March 2024 CPDR Program Summary highlighted the following:
- CPDR has a total of 107,601 unique cases;
- CPDR unique cases are highest in counties with a higher elderly population;
- Data from CPDR shows that 78% of the cases are comprised of individuals 70 years and above; and,
- Approximately 59% of Parkinson's disease cases are non-Hispanic white, 14% are Hispanic/Latino, and nine % are Asian.
This bill adds Parkinson's disease to the existing list of items on the California tax return where people can voluntarily contribute to their issue of choice. According to the Senate Committee on Revenue and Taxation, after a taxpayer contributes to a voluntary contribution fund (VCF), the Franchise Tax Board deposits all contributions, minus its administration costs, into a fund named for the VCF. State agencies administer most VCF funds to fund the purpose outlined in the legislation that placed the VCF on the personal income tax form. For other VCFs, the State Controller's office allocates taxpayer contributions directly to the private organization without going through an administrative agency. For example, the State Controller's office directly passes taxpayer contributions to the California Fire Foundation.
Contributions to the Parkinson's Disease Registry Tax Contribution Fund will support the Richard Paul Hemann Parkinson's Disease Program. According to information on DPH's website, little is known about how Parkinson's disease is distributed among different population groups and whether the patterns of disease are changing over time. California's large and diverse population makes it ideal for providing important information about this disease. DPH notes that CPDR will expand our understanding of Parkinson's disease to ultimately improve the lives of those affected.
According to the Author
Parkinson's disease is the second most common and fastest growing neurological condition in the United States; yet it faces significant funding disparities with only hundreds of millions in federal support compared to billions for other neurodegenerative diseases. The author states that to address this critical funding gap, this bill will add Parkinson's disease to California's tax return as a voluntary contribution option and builds upon the successful model of the Alzheimer's voluntary tax contribution fund. The author states that with over 120,000 Californians living with Parkinson's disease costing the state over $5 billion annually in direct and indirect costs, it's critical that a system be established allowing donated revenue to be used to support research and services benefitting Parkinson's patients in the state.
Arguments in Support
The Michael J. Fox Foundation for Parkinson's Research (MJFF) is the sponsor of this bill and states, over one million Americans and 120,000 Californians live with Parkinson's disease, which costs the state over $5 billion annually in direct and indirect costs. MJFF continues that even though Parkinson's disease is the second most common, and fastest growing, neurological disease, research for Parkinson's treatments and cures is underfunded compared to other diseases. While other neurodegenerative diseases receive billions in funding research from the federal government each year, Parkinson's only receives a couple hundred million. MJFF notes that this bill adds Parkinson's disease to the existing list of items on the California tax return where people can voluntarily contribute to their issue of choice. MJFF concludes that this bill will benefit Parkinson's patients throughout California.
Arguments in Opposition
None.
FISCAL COMMENTS
According to the Senate Appropriations Committee, pursuant to Senate Rule 28.8, negligible state costs.
VOTES:
ASM HEALTH: 15-0-0
YES: Bonta, Chen, Addis, Aguiar-Curry, Arambula, Carrillo, Flora, Mark González, Krell, Patel, Celeste Rodriguez, Sanchez, Schiavo, Sharp-Collins, Stefani
ASM REVENUE AND TAXATION: 7-0-0
YES: Gipson, Ta, Bains, DeMaio, Garcia, McKinnor, Quirk-Silva
ASM APPROPRIATIONS: 11-0-4
YES: Wicks, Arambula, Calderon, Caloza, Elhawary, Fong, Mark González, Hart, Pacheco, Pellerin, Solache
ABS, ABST OR NV: Sanchez, Dixon, Ta, Tangipa
ASSEMBLY FLOOR: 79-0-0
YES: Addis, Aguiar-Curry, Ahrens, Alanis, Alvarez, Arambula, Ávila Farías, Bains, Bauer- Kahan, Bennett, Berman, Boerner, Bonta, Bryan, Calderon, Caloza, Carrillo, Castillo, Chen, Connolly, Davies, DeMaio, Dixon, Elhawary, Ellis, Flora, Fong, Gabriel, Gallagher, Garcia, Gipson, Jeff Gonzalez, Mark González, Hadwick, Haney, Harabedian, Hart, Hoover, Irwin, Jackson, Kalra, Krell, Lackey, Lee, Lowenthal, Macedo, McKinnor, Muratsuchi, Nguyen, Ortega, Pacheco, Papan, Patel, Patterson, Pellerin, Petrie-Norris, Quirk-Silva, Ramos, Ransom, Celeste Rodriguez, Michelle Rodriguez, Rogers, Blanca Rubio, Sanchez, Schiavo, Schultz, Sharp-Collins, Solache, Soria, Stefani, Ta, Tangipa, Valencia, Wallis, Ward, Wicks, Wilson, Zbur, Rivas
SENATE FLOOR: 37-0-3
YES: Allen, Alvarado-Gil, Archuleta, Arreguín, Ashby, Becker, Blakespear, Cabaldon, Caballero, Cervantes, Choi, Cortese, Dahle, Durazo, Gonzalez, Grayson, Grove, Hurtado, Jones, Laird, Limón, McGuire, McNerney, Menjivar, Niello, Ochoa Bogh, Padilla, Richardson, Rubio, Seyarto, Smallwood-Cuevas, Stern, Strickland, Valladares, Wahab, Weber Pierson, Wiener
ABS, ABST OR NV: Pérez, Reyes, Umberg
UPDATED
VERSION: June 18, 2025
CONSULTANT: Eliza Brooks / HEALTH / (916) 319-2097 FN: 0001103
SENATE RULES COMMITTEE Office of Senate Floor Analyses (916) 651-1520 Fax: (916) 327-4478 | AB 829 |
CONSENT
Bill No: AB 829
Author: Sharp-Collins (D)
Amended: 6/18/25 in Senate
Vote: 21
SENATE REVENUE AND TAXATION COMMITTEE: 5-0, 6/25/25
AYES: McNerney, Valladares, Ashby, Grayson, Umberg
SENATE APPROPRIATIONS COMMITTEE: Senate Rule 28.8
ASSEMBLY FLOOR: 79-0, 6/2/25 - See last page for vote
SUBJECT: Richard Paul Hemann Parkinson’s Disease Program: Parkinson’s Disease Research Voluntary Tax Contribution Fund
SOURCE: Michael J. Fox Foundation for Parkinson’s Research
DIGEST:
This bill establishes the Parkinson’s Disease Research Voluntary Tax Contribution Fund; authorizes a taxpayer to make a voluntary contribution to the fund on their state personal income tax return from tax year 2025 to 2032.
ANALYSIS:
Existing law:
- Allows taxpayers to contribute money from their own resources in excess of the amount they owe in taxes to Voluntary Contribution Funds (VCF) by checking a box on their state Personal Income Tax (PIT) return.
- Establishes 18 VCFs on the PIT Return.
- Generally requires the Franchise Tax Board (FTB) to remove a VCF due to a sunset provision or if the VCF fails to meet the statutory minimum contribution amount.
- Generally requires FTB to annually determine whether estimated contributions to each VCF will exceed $250,000 to remain on the PIT form.
- Provides that after a taxpayer contributes to a VCF, the FTB deposits all contributions, minus its administration costs, into a fund named for the VCF.
- Requires that VCFs meet certain best practices:
- Include “voluntary tax contribution” in the fund name;
- Requires the administering agency’s internet website to report specific data related to the usage of the amounts received from a VCF;
- Be repealed following January 1 of the seventh calendar year following the first appearance of the contribution on the tax return and be repealed as of December 1 of that year.
- Establishes the Richard Paul Hemann Parkinson’s Disease Program SB 97, (Committee on Budget and Fiscal Review, Chapter 52, Statutes of 2017).
This bill:
- Establishes the Parkinson’s Disease Research Voluntary Tax Contribution Fund.
- Authorizes a taxpayer to make a voluntary contribution to the fund on their state PIT return from tax year 2025 to 2032, if the fund meets the minimum contribution amount of $250,000 annually.
- Directs that contributions to this fund be allocated to the State Department of Public Health for the purposes of administering the Richard Paul Hemann Parkinson’s Disease Program.
Background
Parkinson’s disease. Parkinson’s disease is now the fastest-growing neurological condition in the world, with no cure currently available. Parkinson’s disease is called a movement disorder because of the tremors, slowing, and rigid movements it can cause. However, Parkinson’s disease may also include non-motor related symptoms that can be more difficult and disabling, including depression and sleep disorders. In the United States alone, approximately 1.1 million people are living with Parkinson’s disease, and about 90,000 new cases are diagnosed each year. An estimated 116,900 Californians are living with Parkinson’s disease, the highest number of any state in the country.
FISCAL EFFECT: Appropriation: Yes Fiscal Com.: Yes Local: No
Senate Rule 28.8
SUPPORT: (Verified 7/7/25)
Michael J. Fox Foundation for Parkinson's Research (Source)
American Academy of Neurology
American Brain Coalition
American Parkinson Disease Association
Association of California Caregiver Resource Centers
California Life Sciences Association
California Neurology Society
Greater Fresno Parkinson's Support Group
Parkinson Association of Northern California
Parkinson Network of Mt. Diablo
Parkinson's Association of San Diego
Parkinson's Community Los Angeles
Parkinson's Foundation
OPPOSITION: (Verified 7/725)
None received
ARGUMENTS IN SUPPORT: According to the author, “Parkinson’s disease is the second most common and fastest-growing neurological disorder in the United States, yet it continues to receive disproportionately low levels of funding—hundreds of millions in federal support compared to the billions invested in other neurodegenerative diseases. AB 829 establishes the California Parkinson’s Disease Research Fund, creating a powerful opportunity for Californians to directly support the advancement of research. With over 120,000 Californians living with Parkinson’s and annual costs exceeding $5 billion, the need for investment in research has never been more urgent. California has already shown leadership through the creation of the Parkinson’s Disease Registry, but without dedicated funding, progress toward better treatments and a cure will remain out of reach. AB 829 empowers the public to be part of the solution—fueling innovation, accelerating breakthroughs, and ensuring that California continues to lead the fight against this devastating disease.”
ASSEMBLY FLOOR: 79-0, 6/2/25
AYES: Addis, Aguiar-Curry, Ahrens, Alanis, Alvarez, Arambula, Ávila Farías, Bains, Bauer-Kahan, Bennett, Berman, Boerner, Bonta, Bryan, Calderon, Caloza, Carrillo, Castillo, Chen, Connolly, Davies, DeMaio, Dixon, Elhawary, Ellis, Flora, Fong, Gabriel, Gallagher, Garcia, Gipson, Jeff Gonzalez, Mark González, Hadwick, Haney, Harabedian, Hart, Hoover, Irwin, Jackson, Kalra, Krell, Lackey, Lee, Lowenthal, Macedo, McKinnor, Muratsuchi, Nguyen, Ortega, Pacheco, Papan, Patel, Patterson, Pellerin, Petrie-Norris, Quirk-Silva, Ramos, Ransom, Celeste Rodriguez, Michelle Rodriguez, Rogers, Blanca Rubio, Sanchez, Schiavo, Schultz, Sharp-Collins, Solache, Soria, Stefani, Ta, Tangipa, Valencia, Wallis, Ward, Wicks, Wilson, Zbur, Rivas
Prepared by: Haley Summers / REV. & TAX. / (916) 651-4117
7/9/25 16:03:30
**** END ****
SENATE COMMITTEE ON REVENUE AND TAXATION
Senator Jerry McNerney, Chair
2025 - 2026 Regular
Bill No: | AB 829 | Hearing Date: | 6/25/25 |
Author: | Sharp-Collins | Tax Levy: | No |
Version: | 6/18/25 | Fiscal: | Yes |
Consultant: | Summers | ||
Richard Paul Hemann Parkinson’s Disease Program: Parkinson’s Disease Research Voluntary Tax Contribution Fund
Assembly Bill 829 establishes the Parkinson’s Disease Research Voluntary Tax Contribution Fund; authorizes a taxpayer to make a voluntary contribution to the fund on their state personal income tax return from tax year 2025 to 2032.
Background
Voluntary Tax Contribution Funds. California allows taxpayers to contribute money towards voluntary contribution funds (VCFs), commonly called “check-offs,” on their Personal Income Tax (PIT) return. Taxpayers may contribute money to one or more of these VCFs from the excess of the amount they owe in taxes and can claim a deduction for the year the contribution is made. Their contribution to a VCF is only made if their tax payments and credits exceed the taxes they owe to the state. Taxpayers can voluntarily contribute to one or several of the 18 organizations on their PIT return. These organizations include nonprofits that work on disease, natural resource conservation, and more.
The Legislature adds each VCF individually to PIT return forms through legislation. With a few exceptions, VCFs remain on the return until the Franchise Tax Board (FTB) removes the VCF due to a sunset provision or the VCF fails to meet the statutory minimum contribution amount. By September 1 of each calendar year, the FTB must determine whether estimated contributions to specified funds will be less than the minimum contribution amount required for that calendar year. If FTB estimates a fund will fail to meet the minimum contribution amount for a calendar year, the fund is repealed on January 1 of the following calendar year. In general, the annual minimum contribution amount is $250,000, beginning the fund’s second year, with some adjusted for inflation. The VCFs below do not have a minimum contribution requirement:
- California Firefighters’ Memorial Foundation Fund;
- California Peace Officer Memorial Foundation Fund;
- California Senior Citizen Advocacy Voluntary Tax Contribution Fund; and
- California Seniors Special Fund.
As of May 2025, there are 18 active VCFs. The contributions to these VCF during the last taxable year were as follows:
Alzheimer's Disease and Related Dementia | $466,637 |
California ALS Research Network | New VCF |
California Breast Cancer Research | $364,902 |
California Cancer Research | $362,544 |
California Firefighters' Memorial | $152,010 |
California Peace Officer Memorial Foundation | $100,521 |
California Sea Otter | $254,601 |
California Senior Citizen Advocacy | $98,438 |
California Seniors Special Fund | $109,504 |
Emergency Food for Families | $464,470** |
Keep Arts in Schools | $243,539 |
Mental Health Crisis Prevention | $321,308 |
Native California Wildlife Rehabilitation | $288,353 |
Prevention of Animal Homelessness and Cruelty | New VCF |
Protect Our Coast and Oceans | $256,175 |
Rare and Endangered Species Preservation | $370,111 |
School Supplies for Homeless Children | $519,637* |
State Parks Protection Fund/Parks Pass Purchase | $484,648 |
2024 TOTAL | $4,857,398 |
2024 Average | $303,587 |
* Most Popular 2024 |
After a taxpayer contributes to a VCF, the FTB deposits all contributions, minus its administration costs, into a fund named for the VCF. State agencies administer most VCF funds to fund the purpose outlined in the legislation that placed the VCF on the PIT form. For other VCFs, the State Controller’s office allocates taxpayer contributions directly to the private organization without going through an administrative agency. For example, the State Controller’s office directly passes taxpayer contributions to the California Fire Foundation.
Senate Bill 1476. In December 2015, the Senate Committee on Governance and Finance held an oversight hearing on VCFs. The Committee identified best practices and reforms needed to ensure the state allocates taxpayer contributions toward charitable purposes transparently and in a timely manner. In 2016, the Legislature enacted SB 1476 (Committee on Governance and Finance), which used those best practices to establish general provisions for all VCFs enacted on or extended after January 2, 2017. Specifically, the bill required of VCFs:
- The words “voluntary tax contribution” must be included in the fund's name;
- The administering agency’s website shall report specific data related to the usage of the amounts received via voluntary contribution;
- A voluntary contribution fund must receive a minimum contribution of $250,000 for the second calendar year after it first appears on the tax return and each year after that to remain on the tax return; and
- A voluntary tax contribution would remain in effect only until January 1 of the seventh calendar year following the first appearance of the contribution on the tax return and be repealed as of December 1 of that year.
Parkinson’s disease. Parkinson’s disease is now the fastest-growing neurological condition in the world, with no cure currently available.[1] Parkinson’s disease is called a movement disorder because of the tremors, slowing, and rigid movements it can cause.[2] However, Parkinson’s disease may also include non-motor related symptoms that can be more difficult and disabling, including depression and sleep disorders. In the United States alone, approximately 1.1 million people are living with Parkinson’s disease, and about 90,000 new cases are diagnosed each year.[3] An estimated 116,900 Californians are living with Parkinson’s disease, the highest number of any state in the country.[4]
Richard Paul Hemann Parkinson’s Disease Program. The Parkinson’s Disease Registry was originally authorized by AB 2248 (Frommer, 2004) but was not funded in the state budget. However, AB 2448 stated the registry “shall be implemented only to the extent funds from federal or private sources are made available.” As such, the registry could not use General Fund dollars, and no large federal or philanthropic grant ever materialized. As a result, the program remained dormant.
In 2017, the Legislature established the Richard Paul Hemann Parkinson’s Disease Program, which allowed for General Fund appropriations (SB 97, Committee on Budget). The 2017 Budget Act (AB 97, Ting) appropriated $3.7 million from the General Fund for the operation of the Parkinson’s Disease Registry through Fiscal Year 2020 ($1.7 million in 2017-18, $1 million in 2018-19, and $1 million in 2019-20). SB 97 required, beginning July 1, 2018, health care providers diagnosing or providing treatment to Parkinson’s disease patients to report each case of the disease to the California Department of Public Health (SB 97, Committee on Budget). The registry is used for Parkinson’s disease surveillance, and aggregated data is used to facilitate research on Parkinson’s disease.
The Parkinson’s Disease Registry Program was initially set to sunset in 2020, but was subsequently extended one year by AB 715 (Nazarian, 2019) and another year by AB 2821 (Nazarian, 2020) without additional appropriations for funding. To provide gap funding, in November of 2020, the Michael J. Fox Foundation for Parkinson’s Research provided $380,000 in extension funding for the Parkinson’s Disease Registry through June 30, 2021. In 2021, the Legislature removed the sunset on the program to make it permanent (AB 133, Committee on Budget, 2021). AB 133 also established the California Neurodegenerative Disease Registry Program (CDNRP) to expand the state’s data tracking to other neurodegenerative diseases beyond just Parkinson’s and included $8.4 million over four years to support the two programs.
The Michael J. Fox Foundation for Parkinson’s Research wants to establish a VCF where the contributions to the fund will be used by the California Department of Public Health to fund the Richard Paul Hemann Parkinson’s Disease Program.
Proposed Law
Assembly Bill 829 establishes the Parkinson’s Disease Research Voluntary Tax Contribution Fund and authorizes a taxpayer to make a voluntary contribution to the fund on their state personal income tax return from tax year 2025 to 2032, if the fund meets the minimum contribution amount of $250,000 annually. Contributions to this fund are allocated to the State Department of Public Health for the purposes of administering the Richard Paul Hemann Parkinson’s Disease Program.
State Revenue Impact
FTB estimates AB 829 will result in a revenue loss of $6,000 in Fiscal Year (FY) 2026-27 and $6,000 in FY 2027-28.
Comments
- Purpose of the bill. According to the author, “Parkinson’s disease is the second most common and fastest-growing neurological disorder in the United States, yet it continues to receive disproportionately low levels of funding—hundreds of millions in federal support compared to the billions invested in other neurodegenerative diseases. AB 829 establishes the California Parkinson’s Disease Research Fund, creating a powerful opportunity for Californians to directly support the advancement of research. With over 120,000 Californians living with Parkinson’s and annual costs exceeding $5 billion, the need for investment in research has never been more urgent. California has already shown leadership through the creation of the Parkinson’s Disease Registry, but without dedicated funding, progress toward better treatments and a cure will remain out of reach. AB 829 empowers the public to be part of the solution—fueling innovation, accelerating breakthroughs, and ensuring that California continues to lead the fight against this devastating disease.”
- Many worthy causes. Today, the PIT return contains 18 VCFs. Even though the Legislature has added many VCFs on the return, the total contribution to this fund has remained fairly consistent. As a result, extending current or adding new ones may make it more difficult for each to meet its minimum contribution requirement.
- SB 1476 requirements. This fund meets the best practices outlined in SB 1476, detailed above.
- Related VCF. As noted in the chart in the background section, there is one other active VCF for neurodegenerative disease, the Alzheimer’s Disease and Related Dementia VCF, which was established to support grants to California scientists who study Alzheimer's disease and related disorders.
- Vital research. The California Department of Public Health’s Parkinson’s Disease registry provides comprehensive incidence and prevalence figures, offering researchers vital data on the conditions under which Parkinson’s occurs. The registries enable scientists to evaluate different factors reported by health providers to inform potential prevention strategies. Contributions to this VCF will support the California Department of Public Health's administration of these valuable registries, which provide researchers with valuable insights into neurodegenerative diseases.
- Related Legislation. In addition to this bill, before the Legislature this year is AB 703 (Lee), which would establish the California Pediatric Cancer Research Voluntary Tax Contribution Fund.
Assembly Actions
Assembly Health: 15-0
Assembly Revenue & Taxation Committee: 7-0
Assembly Appropriations Committee: 11-0
Assembly Floor: 79-0
Support and Opposition
(6/19/2025)
Support: Michael J. Fox Foundation for Parkinson's Research (Sponsor)
California Life Sciences Association
California Neurology Society
Greater Fresno Parkinson’s Support Group
Parkinson Association of Northern California
Parkinson Network of Mt. Diablo
Parkinson’s Association of San Diego
Parkinson’s Community Los Angeles
Opposition: None received.
-- END --
Parkinson's UK. (n.d.). Reporting on Parkinson’s: Information for journalists. Retrieved May 27, 2025, from https://www.parkinsons.org.uk/about-us/reporting-parkinsons-information-journalists ↑
Parkinson's Foundation. (n.d.). Movement symptoms. Retrieved May 27, 2025, from https://www.parkinson.org/understanding-parkinsons/movement-symptoms ↑
Parkinson's Foundation. (n.d.). Statistics. Retrieved May 27, 2025, from https://www.parkinson.org/understanding-parkinsons/statistics ↑
The Michael J. Fox Foundation for Parkinson’s Research. (2021, July 15). Advocacy works: California funds its Parkinson’s disease registry. https://www.michaeljfox.org/news/advocacy-works-california-funds-its-parkinsons-disease-registry ↑
ASSEMBLY THIRD READING
ATR Bill Id:AB 829
Author:(Sharp-Collins)
As Amended Ver:May 23, 2025
Majority vote
SUMMARY
Establishes the Parkinson's Disease Registry Tax Contribution Fund within the State Treasury to receive contributions made by taxpayers to support the California Neurogenerative Disease Registry Program.
Major Provisions
COMMENTS
Parkinson's disease. According to the National Institute on Aging, Parkinson's disease is a brain disorder that causes unintended or uncontrollable movements, such as shaking, stiffness, and difficulty with balance and coordination. Symptoms usually begin gradually and worsen over time. As the disease progresses, people may have difficulty walking and talking. They may also have mental and behavioral changes, sleep problems, depression, memory difficulties, and fatigue. The symptoms of Parkinson's and the rate of progression differ among individuals. Early symptoms of this disease are subtle and occur gradually.
Prevalence of Parkinson's disease. State law has required healthcare providers diagnosing or providing treatment to Parkinson's disease patients to report each case of Parkinson's disease to the Department of Public Health (DPH) since July 1, 2018. DPH has been collecting this information though the statewide population-based Richard Paul Hemann California Parkinson's Disease Registry (CPDR). Eighty-eight percent of all Parkinson's disease information is collected automatically from electronic health records, which do not require additional reporting efforts from providers. The March 2024 CPDR Program Summary highlighted the following:
- CPDR has a total of 107,601 unique cases;
- CPDR unique cases are highest in counties with a higher elderly population;
- Data from CPDR shows that 78% of the cases are comprised of individuals 70 years and above; and,
- Approximately 59% of Parkinson's disease cases are non-Hispanic white, 14% are Hispanic/Latino, and nine % are Asian.
According to information on DPH's website, little is known about how Parkinson's disease is distributed among different population groups and whether the patterns of disease are changing over time. California's large and diverse population makes it ideal for providing important information about this disease.
California Neurogenerative Disease Registry. California Neurodegenerative Disease Registry (CNDR) is California's statewide population-based neurodegenerative disease surveillance system. DPH will use the data collected by CNDR to determine incidence and prevalence of other neurodegenerative diseases such as Alzheimer's disease, multiple sclerosis (MS), Huntington's disease, and amyotrophic lateral sclerosis (ALS), also known as Lou Gehrig's disease in California. The Healthy and Safety Code also gives the director of DPH the authority to determine which other neurodegenerative diseases will be collected and when collection begins.
Recent Developments as it relates to Parkinson's disease. In April 2023, the Michael J. Fox Foundation announced a significant breakthrough in the search for a Parkinson's biomarker: a highly accurate biological test for Parkinson's disease. The test is capable of objectively and reliably detecting the disease at the molecular level — even before the onset of symptoms. This is the first biomarker capable of identifying people with Parkinson's, or those at risk for Parkinson's, through abnormal alpha-synuclein — the hallmark protein that misfolds in the brain of Parkinson's patients.
Research on Parkinson's disease. An article published in Nature titled "Parkinson disease therapy: current strategies and future research priorities" examined the state of current research into Parkinson's disease therapies and outlined two main research priorities for the coming years: first, slowing the progression of the disease through the integration of sensitive biomarkers and targeted biological therapies, and second, enhancing existing symptomatic treatments, encompassing surgical and infusion therapies, with the goal of postponing complications and improving long-term patient management.
Funding for Parkinson's disease research. According to information provided by the bill's sponsors, even though Parkinson's disease is the second most common, and fastest growing, neurological disease, research for Parkinson's treatments and cures is underfunded compared to other diseases. While other neurodegenerative diseases receive billions in funding research from the federal government each year, Parkinson's only receives a couple hundred million.
As such, this bill adds Parkinson's disease to the existing list of items on the California tax return where people can voluntarily contribute to their issue of choice.
According to the Author
Parkinson's disease is the second most common and fastest growing neurological condition in the United States; yet it faces significant funding disparities with only hundreds of millions in federal support compared to billions for other neurodegenerative diseases. The author states that to address this critical funding gap, this bill will add Parkinson's disease to California's tax return as a voluntary contribution option and builds upon the successful model of the Alzheimer's voluntary tax contribution fund. The author notes that with over 120,000 Californians living with Parkinson's disease costing the state over $5 billion annually in direct and indirect costs, it's critical that a system be established allowing donated revenue to be used to support research and services benefitting Parkinson's patients in the state. The author concludes that this bill establishes the California Parkinson's Disease Research Fund to manage public and private donations, ensuring dedicated support for research and patient services throughout the state.
Arguments in Support
The Michael J. Fox Foundation for Parkinson's Research (MJFF) is the sponsor of this bill and states, over one million Americans and 120,000 Californians live with Parkinson's disease, which costs the state over $5 billion annually in direct and indirect costs. MJFF continues that even though Parkinson's disease is the second most common, and fastest growing, neurological disease, research for Parkinson's treatments and cures is underfunded compared to other diseases. While other neurodegenerative diseases receive billions in funding research from the federal government each year, Parkinson's only receives a couple hundred million. MJFF notes that this bill creates a grant program within DPH with revenues collected from donations to support research and services for Parkinson's patients. MJFF further notes that this bill adds Parkinson's disease to the existing list of items on the California tax return where people can voluntarily contribute to their issue of choice. MJFF continues that bill creates the California Parkinson's Disease Research Fund to receive public and private donations which will fund research and services benefitting Parkinson's patients in the state. MJFF concludes that this bill will benefit Parkinson's patients throughout California.
Arguments in Opposition
None.
FISCAL COMMENTS
According to the Assembly Committee on Appropriations:
- Beginning fiscal year 2026-27, annual General Fund (GF) revenue loss of approximately $6,000. The Franchise Tax Board (FTB) generally assumes $6,000 in General Fund (GF) revenue loss for every $250,000 in Fund contributions.
- Minor and absorbable costs to FTB and the State Controller to administer another voluntary contribution fund program.
VOTES
ASM HEALTH: 15-0-0
YES: Bonta, Chen, Addis, Aguiar-Curry, Arambula, Carrillo, Flora, Mark González, Krell, Patel, Celeste Rodriguez, Sanchez, Schiavo, Sharp-Collins, Stefani
ASM REVENUE AND TAXATION: 7-0-0
YES: Gipson, Ta, Bains, DeMaio, Garcia, McKinnor, Quirk-Silva
ASM APPROPRIATIONS: 11-0-4
YES: Wicks, Arambula, Calderon, Caloza, Elhawary, Fong, Mark González, Hart, Pacheco, Pellerin, Solache
ABS, ABST OR NV: Sanchez, Dixon, Ta, Tangipa
UPDATED
VERSION: May 23, 2025
CONSULTANT: Eliza Brooks / HEALTH / (916) 319-2097 FN: 0000872
Date of Hearing: May 14, 2025
ASSEMBLY COMMITTEE ON APPROPRIATIONS
Buffy Wicks, Chair
ABPCA Bill Id:AB 829
Author:(Sharp-Collins) – As Amended Ver:May 1, 2025
Policy Committee: | Health | Vote: | 15 - 0 |
Revenue and Taxation | 7 - 0 | ||
|
|
Urgency: No State Mandated Local Program: No Reimbursable: No
SUMMARY:
This bill requires the California Department of Public Health (CDPH) establish a competitive grant program to advance research in Parkinson’s disease, including finding a cure and programs that support individuals living with Parkinson’s disease. The bill establishes the California Parkinson’s Disease Research Fund (Research Fund) to provide funding for these grants, upon appropriation by the Legislature. This bill authorizes the addition of the Parkinson's Disease Research Voluntary Tax Contribution Fund (Fund) as a voluntary contribution fund on the personal income tax return.
Specifically, this bill:
- Establishes the Research Fund in the State Treasury.
- Requires, upon appropriation by the Legislature, the moneys in the Research Fund be allocated to CDPH, as specified.
- Authorizes CDPH to receive on behalf of, and in the name of, the Research Fund, any gifts, donations, and devices that are made for the purposes of the Research Fund.
- Requires CDPH to establish a grant program to further research into Parkinson's disease, and specifies the grant program will provide competitive grants to state universities, research institutions, and medical centers within the state that actively engage in Parkinson's research.
- Requires the grant program prioritize research into better detection and diagnosis, innovative therapies and treatments, and projects aimed at finding a cure for the disease; and programs that support individuals living with Parkinson's disease.
- Establishes the Fund in the State Treasury.
- Requires all money in the Fund be continuously appropriated, without regard to fiscal year (FY), to the following:
- Franchise Tax Board (FTB) and the State Controller (SCO) for reimbursement of all administrative costs incurred.
- The Research Fund established by this bill.
- Provides that, except as otherwise provided, the Fund's statutory provisions remain operative until January 1 of the seventh calendar year following the first appearance of the Fund on the tax return, and is repealed as of December 1 of that year.
- Requires the Fund to meet a standard minimum contribution amount of $250,000 to remain in effect.
- Makes various findings and declarations regarding the prevalence and physical and economic effects of Parkinson’s disease and the need for funding to advance research, detection, treatment, and improved outcomes for Parkinson’s disease patients in California.
FISCAL EFFECT:
- Beginning fiscal year 2026-27, annual General Fund (GF) revenue loss of approximately $6,000. The Franchise Tax Board (FTB) generally assumes $6,000 in General Fund (GF) revenue loss for every $250,000 in Fund contributions.
- Minor and absorbable costs to FTB and the State Controller to administer another voluntary contribution fund program.
- Cost pressures in the hundreds of thousands to millions of dollars annually to CDPH to implement a Parkinson’s disease grant program. The costs to fund a grant program will likely far exceed the $250,000 minimum for the Fund (GF, the Fund, Research Fund).
COMMENTS:
- Purpose. According to the author:
Parkinson's disease is the second most common and fastest growing neurological condition in the United States; yet it faces significant funding disparities with only hundreds of millions in federal support compared to billions for other neurodegenerative diseases. To address this critical funding gap, AB 829 will add Parkinson's disease to California's tax return as a voluntary contribution option and builds upon the successful model of the Alzheimer's voluntary tax contribution fund. With over 120,000 Californians living with Parkinson's disease costing the state over $5 billion annually in direct and indirect costs, it's critical that a system be established allowing donated revenue to be used to support research and services benefitting Parkinson's patients in the state. The bill establishes the California Parkinson's Disease Research Fund to manage public and private donations, ensuring dedicated support for research and patient services throughout the state.
- Parkinson’s Disease. According to the National Institute on Aging, Parkinson’s disease is a brain disorder that causes unintended or uncontrollable movements, such as shaking, stiffness, and difficulty with balance and coordination. Symptoms usually begin gradually and worsen over time. As the disease progresses, people may have difficulty walking and talking. They may also have mental and behavioral changes, sleep problems, depression, memory difficulties, and fatigue. The symptoms of Parkinson’s and the rate of progression differ among individuals. Early symptoms of this disease are subtle and occur gradually.
- Related Legislation. AB 241 (Tangipa) adds the Wildfire and Vegetation Management Voluntary Tax Contribution Fund on the personal income tax return. AB 241 was set for hearing in the Assembly Revenue and Taxation Committee, but was canceled at the request of the author.
AB 703 (Lee) establishes the California Pediatric Cancer Research Voluntary Tax Contribution Fund on the Personal Income Tax return. AB 703 is pending in the Senate Rules Committee.
Analysis Prepared by: Allegra Kim / APPR. / (916) 319-2081
Date of Hearing: April 28, 2025
ASSEMBLY COMMITTEE ON REVENUE AND TAXATION
Mike Gipson, Chair
ABPCA Bill Id:AB 829 (
Author:Sharp-Collins) – As Introduced Ver:February 19, 2025
Majority vote. Fiscal committee.
SUBJECT: Parkinson's disease research grant program: Parkinson's Disease Research Voluntary Tax Contribution Fund
SUMMARY: Authorizes the addition of the Parkinson's Disease Research Voluntary Tax Contribution Fund (Fund) as a voluntary contribution fund (VCF) on the personal income tax (PIT) return. Specifically, this bill:
- Contains the following legislative findings and declarations:
- Over 1,000,000 Americans and 120,000 Californians live with Parkinson's disease;
- Parkinson's disease is the second most common, and fastest growing, neurological disease in the United States;
- Parkinson's disease costs California over $5 billion annually in direct and indirect costs;
- Parkinson's disease is a chronic, progressive neurological disease;
- The symptoms of Parkinson's disease vary from person to person and can include tremors, slowness of movement and rigidity, gait and balance difficulties, speech and swallowing disturbances, cognitive impairment and dementia, mood disorders, and a variety of other nonmotor symptoms;
- It is estimated that 90,000 individuals are diagnosed annually with Parkinson's disease in the United States. This is 50% higher than research previously suggested;
- There is inadequate data on the incidence and prevalence of Parkinson's disease, but it is estimated to affect nearly 1,600,000 people in the United States, and that number is expected to more than double by 2040;
- There's a critical need for both public and private funding to advance Parkinson's research in California;
- Under Governor Newsom's leadership, California has become a model for the nation and the world in its effort to help improve our understanding and treatment of neurodegenerative diseases that are costing the state billions of dollars each year;
- Since the creation of the California Parkinson's Disease Registry in 2018 and the expansion to the California Neurodegenerative Disease Registry in 2021, this state has been a national leader advancing research that has been replicated by other states throughout the country;
- Given the wealth of research institutions and some of the best researchers in the world, along with a thriving life science and pharmaceutical industry, California can provide a brighter future for patients suffering from Parkinson's disease; and,
- The California Parkinson's Disease Research Fund will allow public and private funding, including donations, to be collected and distributed to research institutions and organizations in the state to advance research, detection, treatment, and improved outcomes for Parkinson's disease patients.
- Establishes the California Parkinson's Disease Research Fund in the State Treasury.
- Provides that, upon appropriation by the Legislature, the moneys in the California Parkinson's Disease Research Fund shall be allocated to the State Department of Public Health (CDPH), as specified.
- Authorizes the CDPH to receive on behalf of, and in the name of, the fund, any gifts, donations, and devices that are made for the purposes of the fund. Those gifts, donations, and devices may be made subject to such conditions and restrictions as the CDPH may prescribe.
- Requires the CDPH to establish a grant program to further research into Parkinson's disease. This program shall provide competitive grants to state universities, research institutions, and medical centers within the state that actively engage in Parkinson's research. Specifically, the program shall prioritize the following:
- Research into better detection and diagnosis, innovative therapies and treatments, and projects aimed at finding a cure for the disease; and,
- Programs that support individuals living with Parkinson's disease.
- Establishes the Fund in the State Treasury.
- Provides that all money in the Fund shall be continuously appropriated, without regard to fiscal year (FY), to the:
- Franchise Tax Board (FTB) and the State Controller for reimbursement of all administrative costs incurred; and,
- California Parkinson's Disease Research Fund established by this bill.
- Requires the CDPH to comply with the internet website reporting requirements described in Revenue and Taxation Code (R&TC) Section 18873.
- Provides that, except as otherwise provided, the Fund's statutory provisions shall remain operative only until January 1, 2032, and are repealed as of December 1 of that year.
- Requires the Fund to meet a standard minimum contribution amount of $250,000 to remain in effect.
EXISTING LAW:
- Establishes the CDPH within the California Health and Human Services Agency.
- Requires the CDPH to, among other things, administer various grant programs, including programs to make funds available for public health-related research projects such as agricultural pest control research.
- Allows taxpayers to contribute to one or more of 18 VCFs on the 2024 PIT return. (R&TC Section 18730 et seq.)
- Requires each VCF to meet an annual minimum contribution amount to remain in effect, except for the California Firefighters' Memorial Voluntary Tax Contribution Fund, the California Peace Officer Memorial Foundation Voluntary Tax Contribution Fund, the California Senior Citizen Advocacy Voluntary Tax Contribution Fund, and the California Seniors Special Fund. (R&TC Sections 18801 et seq., 18805 et seq., 18730 et seq., and 18771 et seq.)
- Provides a specific sunset date for each VCF, except for the California Seniors Special Fund and the State Parks Protection Fund. (R&TC Sections 18771 et seq. and 18900.1 et seq.)
- Requires the statutory provisions establishing a VCF to remain in effect only until January 1 of the seventh calendar year following the VCF's first appearance on the PIT return. (R&TC Section 18873.)
FISCAL EFFECT: The FTB estimates that this bill would reduce General Fund revenues by $6,000 in both fiscal year (FY) 2026-27 and FY 2027-28.
COMMENTS:
- The author has provided the following statement in support of this bill:
Parkinson's disease is the second most common and fastest growing neurological condition in the United States; yet it faces significant funding disparities with only hundreds of millions in federal support compared to billions for other neurodegenerative diseases. To address this critical funding gap, AB 829 will add Parkinson's disease to California's tax return as a voluntary contribution option and builds upon the successful model of the Alzheimer's voluntary tax contribution fund. With over 120,000 Californians living with Parkinson's disease costing the state over $5 billion annually in direct and indirect costs, it's critical that a system be established allowing donated revenue to be used to support research and services benefitting Parkinson's patients in the state. The bill establishes the California Parkinson's Disease Research Fund to manage public and private donations, ensuring dedicated support for research and patient services throughout the state.
- This bill is supported by the Michael J. Fox Foundation for Parkinson's Research, which notes:
Over 1 million Americans and 120,000 Californians live with Parkinson's disease which costs the state over $5 billion annually in direct and indirect costs. Even though Parkinson's disease is the second most common, and fastest growing, neurological disease, research for Parkinson's treatments and cures is underfunded compared to other diseases. While other neurodegenerative diseases receive billions from the federal government each year, Parkinson's only receives a couple hundred million.
With over 120,000 Californians living with Parkinson's disease, it's critical that a system be established allowing donated revenue to be used to support research and services benefitting Parkinson's patients in the state.
- Committee Staff Comments:
- 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 and causes that can convince the Legislature to include their fund on the form.
- What would this bill do? This bill would establish the Fund as a means of providing a dedicated funding source for Parkinson's research. Specifically, this bill calls for Fund moneys to be allocated to the California Parkinson's Disease Research Fund for the CDPH to distribute grants. These grants, in turn, would prioritize research into better detection and diagnosis, innovative therapies and treatments, and projects aimed at finding a cure for the disease, along with programs that support individuals living with Parkinson's disease.
- Leveling the field: In an effort to promote a fair playing field, the Legislature enacted a series of requirements for new and extended VCFs. Specifically, R&TC Section 18873 was added by SB 1476 (Committee on Governance and Finance), Chapter 597, Statutes of 2016, to bring a degree of uniformity and improvement to the disparate VCF statutes. Among other things, Section 18873 provides the following parameters:
- The words "voluntary tax contribution" shall be included as part of the name of the fund;
- The website of the fund's administering agency shall report the process for awarding money, the amount of money spent on administration, and an itemization of how program funds were awarded, as specified;
- The minimum contribution amount that must be received for the fund to continue appearing on the tax return is $250,000, without subsequent inflation adjustments; and,
- The statutory provisions establishing a VCF shall remain in effect only until January 1 of the seventh calendar year following the VCF's first appearance on the return.
- Suggested technical amendment: On page five, in line 36, strike "January 1, 2032, and", strike all of line 37, and insert "January 1 of the seventh calendar year following the first appearance of the Parkinson's Disease Research Voluntary Tax Contribution Fund on the tax return, and is repealed as of December 1 of that year."
- Current legislation:
- AB 241 (Tangipa) would authorize the addition of the Wildfire and Vegetation Management Voluntary Tax Contribution Fund as a VCF on the PIT return. AB 241 is currently pending hearing by this Committee.
- AB 703 (Lee) would authorize the addition of the California Pediatric Cancer Research Voluntary Tax Contribution Fund as a VCF on the PIT return. AB 703 is currently pending hearing by the Assembly Committee on Appropriations.
- Prior legislation:
- AB 1983 (Maienschein), Chapter 234, Statutes of 2024, established the Prevention of Animal Homelessness and Cruelty Voluntary Tax Contribution Fund.
- AB 511 (Dixon), Chapter 265, Statutes of 2023, established the California ALS Research Network Voluntary Tax Contribution Fund.
- AB 3051 (Muratsuchi), of the 2023-24 Legislative Session, would have established the California K-12 Climate Change Education Voluntary Tax Contribution Fund. AB 3051 was held on the Suspense File of the Assembly Committee on Appropriations.
- Double referral: This bill was double referred with the Assembly Committee on Health, which passed this bill on April 8, 2025, by a vote of 15 to 0. For additional discussion of this bill's provisions, please refer to the analysis prepared by the Assembly Committee on Health.
REGISTERED SUPPORT / OPPOSITION:
Support
California Life Sciences
Greater Fresno Parkinson's Support Group
Michael J. Fox Foundation for Parkinson's Research
Parkinson's Association of Northern California
Parkinson's Association of San Diego
Parkinson's Community Los Angeles
Parkinson Network of Mt. Diablo
Opposition
None on file
Analysis Prepared by: M. David Ruff / REV. & TAX. / (916) 319-2098
Date of Hearing: April 8, 2025
ASSEMBLY COMMITTEE ON HEALTH
Mia Bonta, Chair
ABPCA Bill Id:AB 829
Author:(Sharp-Collins) – As Introduced Ver:February 19, 2025
SUBJECT: Parkinson’s disease research grant program: Parkinson’s Disease Research Voluntary Tax Contribution Fund.
SUMMARY: Requires the Department of Public Health (DPH) to establish a grant program to further research into Parkinson’s disease. Establishes the Parkinson’s Disease Research Fund within the State Treasury to provide funding for these grants upon appropriation by Legislature. Establishes the Parkinson’s Disease Registry Tax Contribution Fund within the State Treasury to receive contributions made by taxpayers. Specifically, this bill:
- Requires the grant program to provide competitive grants to universities, research institutions, and medical centers, and prioritize research into therapies and projects aimed at finding a cure to the disease, as well as programs that support individuals living with Parkinson’s disease.
- Establishes the California Parkinson’s Disease Research Fund to provide funding for these grants upon appropriation by the Legislature.
The following provisions will be analyzed by the Assembly Committee on Revenue & Taxation.
- Establishes within the State Treasury the Parkinson’s Disease Research Voluntary Tax Contribution Fund to receive contributions made by taxpayers.
- Requires the Franchise Tax Board to notify the State Controller of both the amount of money paid by taxpayers in excess of their tax liability and the amount of refund money that taxpayers have designated to be transferred to the Parkinson’s Disease Research Voluntary Tax Contribution Fund.
- Requires the Controller to transfer from the Personal Income Tax Fund to the Parkinson’s Disease Research Voluntary Tax Contribution Fund an amount not in excess of the sum of the amounts designated by taxpayers for payment into that fund.
- Allows an individual to designate on their tax return that a specified amount in excess of their tax liability be transferred to the continuously appropriated Parkinson’s Disease Research Voluntary Tax Contribution Fund.
- Requires the Franchise Tax Board to revise the tax return form to include a space for the designation of contributions to the fund when another voluntary designation is removed from the form or there is space, whichever occurs first.
- Makes various findings and declarations regarding the prevalence, physical and economic impacts of Parkinson’s disease, and the need for funding to advance research, detection, treatment and improved outcomes for Parkinson’s disease patients in California.
EXISTING LAW:
- Defines “Parkinson’s disease” as a chronic and progressive neurologic disorder resulting from deficiency of the neurotransmitter dopamine as the consequence of degenerative, vascular, or inflammatory changes in the area of the brain called the basal ganglia, characterized by tremor at rest, slow movements, rigidity of movement, droopy posture, muscle weakness, and unsteady or shuffling gait. [Health and Safety Code (HSC) § 103870.1]
- Requires DPH to conduct a program of epidemiological assessments of the incidence of Parkinson’s disease encompassing all areas of the state for which Parkinson’s disease incidence data are available and including the monitoring of Parkinson’s disease associated with suspected chemical agents encountered by the general public both in occupational locations and in the environment generally. [HSC § 103860]
- Encourages DPH to convene a task force comprised of researchers with expertise in Parkinson’s disease, advocates for patients with Parkinson’s disease, and other individuals with relevant expertise to provide support and advice for the implementation and funding of the California Parkinson’s Disease Registry. [Ibid.]
- Requires DPH to establish a statewide system for the collection of information determining the incidence of Parkinson’s disease. Authorizes DPH designate any demographic parts of the state as regional Parkinson’s disease incidence reporting areas and to establish regional Parkinson’s disease registries, with the responsibility and authority to carry out the intent of this section in designated areas. Requires all cases of Parkinson’s disease diagnosed or treated in the reporting area to thereafter be reported to the representative of DPH authorized to compile the Parkinson’s disease data, or any individual, agency, or organization designated to cooperate with that representative, as provided. [HSC § 103865]
- Establishes the Richard Paul Hemann Parkinson’s Disease Program within DPH to collect data on the incidence of Parkinson’s disease in California. Requires all cases of Parkinson’s disease diagnosed or treated in California to be reported to DPH, as provided. [HSC § 103870]
- Requires the Program to be under the direction of the director of DPH, who may enter into contracts, grants, or other agreements as are necessary for the conduct of the program. Exempts the award of these contracts, grants, or funding agreements from the State Contract Act. [Ibid.]
- Permits individuals with a valid scientific interest who are engaged in demographic, epidemiological, or other similar studies related to health who meet qualifications as determined by DPH, and who agree, in writing, to maintain confidentiality, to be authorized access to confidential information collected by DPH pursuant to 1) above. [HSC § 103870.1.]
Authorizes DPH to enter into agreements to furnish confidential information to other states’ Parkinson’s disease registries, federal Parkinson’s disease control agencies, local health officers, or health researchers for the study of Parkinson’s disease, as provided. [Ibid.]
FISCAL EFFECT: Unknown. This bill has not yet been analyzed by a fiscal committee.
COMMENTS:
- PURPOSE OF THIS BILL. According to the author, Parkinson's disease is the second most common and fastest growing neurological condition in the United States; yet it faces significant funding disparities with only hundreds of millions in federal support compared to billions for other neurodegenerative diseases. The author states that to address this critical funding gap, this bill will add Parkinson's disease to California's tax return as a voluntary contribution option and builds upon the successful model of the Alzheimer's voluntary tax contribution fund. The author notes that with over 120,000 Californians living with Parkinson’s disease costing the state over $5 billion annually in direct and indirect costs, it’s critical that a system be established allowing donated revenue to be used to support research and services benefitting Parkinson’s patients in the state. The author concludes that this bill establishes the California Parkinson's Disease Research Fund to manage public and private donations, ensuring dedicated support for research and patient services throughout the state.
- BACKGROUND.
- Parkinson’s disease. According to the National Institute on Aging, Parkinson’s disease is a brain disorder that causes unintended or uncontrollable movements, such as shaking, stiffness, and difficulty with balance and coordination. Symptoms usually begin gradually and worsen over time. As the disease progresses, people may have difficulty walking and talking. They may also have mental and behavioral changes, sleep problems, depression, memory difficulties, and fatigue. The symptoms of Parkinson’s and the rate of progression differ among individuals. Early symptoms of this disease are subtle and occur gradually.
- Prevalence of Parkinson’s disease. State law has required healthcare providers diagnosing or providing treatment to Parkinson’s disease patients to report each case of Parkinson’s disease to DPH since July 1, 2018. DPH has been collecting this information though the statewide population-based Richard Paul Hemann California Parkinson’s Disease Registry (CPDR). Eighty-eight percent of all Parkinson’s disease information is collected automatically from electronic health records, which do not require additional reporting efforts from providers. The March 2024 CPDR Program Summary highlighted the following:
- CPDR has a total of 107,601 unique cases;
- CPDR unique cases are highest in counties with a higher elderly population;
- Data from CPDR shows that 78% of the cases are comprised of individuals 70 years and above; and,
- Approximately 59% of Parkinson's disease cases are non-Hispanic white, 14% are Hispanic/Latino, and 9% are Asian.
According to information on DPH’s website, little is known about how Parkinson’s disease is distributed among different population groups and whether the patterns of disease are changing over time. California’s large and diverse population makes it ideal for providing important information about this disease.
- Recent Developments as it relates to Parkinson’s disease. In April 2023, the Michael J. Fox Foundation announced a significant breakthrough in the search for a Parkinson’s biomarker: a highly accurate biological test for Parkinson’s disease. The test is capable of objectively and reliably detecting the disease at the molecular level — even before the onset of symptoms. This is the first biomarker capable of identifying people with Parkinson’s, or those at risk for Parkinson’s, through abnormal alpha-synuclein — the hallmark protein that misfolds in the brain of Parkinson’s patients.
- Research on Parkinson’s disease. An article published in Nature titled “Parkinson disease therapy: current strategies and future research priorities” examined the state of current research into PD therapies and outlined two main research priorities for the coming years: first, slowing the progression of the disease through the integration of sensitive biomarkers and targeted biological therapies, and second, enhancing existing symptomatic treatments, encompassing surgical and infusion therapies, with the goal of postponing complications and improving long-term patient management.
- Funding for Parkinson’s disease research. According to information provided by the bill’s sponsors, even though Parkinson’s disease is the second most common, and fastest growing, neurological disease, research for Parkinson’s treatments and cures is underfunded compared to other diseases. While other neurodegenerative diseases receive billions in funding research from the federal government each year, Parkinson’s only receives a couple hundred million.
As such, this bill adds Parkinson’s disease to the existing list of items on the California tax return where people can voluntarily contribute to their issue of choice. It also creates the California Parkinson’s Disease Research Fund to receive public and private donations which will fund research and services benefitting Parkinson’s patients in the state.
There are several Parkinson’s research centers across the state, including the UCSF Parkinson’s Spectrum Disorders Center, the UCLA Howard and Irene Levine Family Center for Movement Disorders, the USC Mark and Mary Stevens Informatics Institute, and the Parkinson’s Foundation Center of Excellence at Stanford. Additionally, researchers across University of California are conducting 49 clinical trials related to Parkinson’s disease. There are several nonprofit organizations providing services and supports for Parkinson’s patients across the state.
- Alzheimer’s Disease Program. DPH administers the Alzheimer’s disease program (ADP), establishes and administers the Alzheimer’s Disease Research Fund, which awards grants through a competitive process to scientists in California engaged in the study of Alzheimer’s disease and related dementias (ADRD) or related areas such as caregiving.
For example, in 2023, DPH issued a request for applications to fund applicants focused on three key goals:
- Bolstering ADRD data among disparate groups by increasing data collection and building upon existing evidence of ADRDs prevalence in populations historically underrepresented in ADRD research and disaggregating data for misrepresented populations such as Asian, Americans and Native Hawaiian/Pacific Islanders populations.
- Assessing the frequency of utilization of ADRD existing services by the populations of focus; and,
- Continuing outreach of existing ADRD resources and services to impacted and underrepresented populations.
Similarly, this bill creates a grant program administered by DPH to provide competitive grants to universities, research institutions, and medical centers researching Parkinson’s disease. It would also establishes the California Parkinson’s Disease Research Fund to provide funding for these grants upon appropriation by the Legislature.
- SUPPORT. The Michael J. Fox Foundation for Parkinson’s Research (MJFF) is the sponsor of this bill and states, over one million Americans and 120,000 Californians live with Parkinson’s disease, which costs the state over $5 billion annually in direct and indirect costs. MJFF continues that even though Parkinson’s disease is the second most common, and fastest growing, neurological disease, research for Parkinson’s treatments and cures is underfunded compared to other diseases. While other neurodegenerative diseases receive billions in funding research from the federal government each year, Parkinson’s only receives a couple hundred million. MJFF notes that this bill creates a grant program within DPH with revenues collected from donations to support research and services for Parkinson’s patients. MJFF further notes that this bill adds Parkinson’s disease to the existing list of items on the California tax return where people can voluntarily contribute to their issue of choice. MJFF continues that bill creates the California Parkinson’s Disease Research Fund to receive public and private donations which will fund research and services benefitting Parkinson’s patients in the state. MJFF concludes that this bill will benefit Parkinson’s patients throughout California.
- RELATED LEGISLATION. ACR 56 (M. Rodriguez) and SCR 43 (Archuleta) would declare the month of April 2025 as Parkinson’s Disease Awareness Month in California and make related findings and declarations.
- PREVIOUS LEGISLATION.
- AB 2689 (Bains), Chapter 112, Statutes of 2024 extends the sunset date for the California Alzheimer’s Disease and Related Dementia Research Voluntary Tax Contribution Fund from January 1, 2025 to January 1, 2032.
- AB 133 (Committee on Budget), Chapter 143, Statutes of 2021 extends the Richard Paul Hemann Parkinson’s Disease Program indefinitely. Establishes the California Neurodegenerative Disease Registry (CNDR) Program and requires DPH, until January 1, 2028, to collect data on the incidence of neurodegenerative disease in California and implement a system for the collection of these data.
- AB 715 (Nazarian), Chapter 806, Statutes of 2019 extends the sunset for the Richard Paul Hemann Parkinson’s Disease Program from 2020 to 2021.
- SB 97 (Committee on Budget and Fiscal Review), Chapter 52, Statutes of 2017 establishes the Richard Paul Hemann Parkinson’s Disease Program which, among other things, requires DPH to collect data on the incidence of Parkinson’s disease in California, as specified, to the extend funds are made available for its purposes. Requires a hospital, facility, physician and surgeon, or other health care provider diagnosing or providing treatment to Parkinson’s disease patients to report each case of Parkinson’s disease to DPH, as prescribed. Authorizes researchers to access confidential information related to Parkinson’s disease if they meet qualifications determined by DPH and agree in writing to maintain confidentiality. Sunsets these provisions on January 1, 2020.
- AB 2248 (Frommer), Chapter 945, Statutes of 2004 requires DPH to conduct a program of epidemiological assessments of the incidence of Parkinson’s disease to the extent funds federal or private sources are made available for this purpose.
- DOUBLE REFERRAL. This bill is double-referred, upon passage of this committee, it will be referred to the Assembly Committee on Revenue and Taxation.
REGISTERED SUPPORT / OPPOSITION:
Support
The Michael J. Fox Foundation for Parkinson's Research (sponsor)
Greater Fresno Parkinson's Support Group
Parkinson Association of Northern California
Parkinson's Association of San Diego
Opposition
None on file
Analysis Prepared by: Eliza Brooks / HEALTH / (916) 319-2097
Discussed in Hearing
1MIN
Assembly Floor
1MIN
Assembly Floor
7MIN
Assembly Standing Committee on Revenue and Taxation
Bill Author
Bill Co-Author(s):