Today's Law As Amended


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AB-2096 Personal income taxes: voluntary contributions: Organ and Tissue Donor Registry Voluntary Tax Contribution Fund.(2017-2018)



As Amends the Law Today


SECTION 1.

 Article 25 (commencing with Section 18907) is added to Chapter 3 of Part 10.2 of Division 2 of the Revenue and Taxation Code, to read:

Article  25. Organ and Tissue Donor Registry Voluntary Tax Contribution Fund
18907.
 (a) An individual may designate on the tax return that a contribution in excess of the taxpayer’s personal income tax liability, if any, be made to the Organ and Tissue Donor Registry Voluntary Tax Contribution Fund, which is established by Section 18907.1 to be used to maintain the Donate Life California Organ and Tissue Donor Registry, authorized pursuant to Section 7150.90 of the Health and Safety Code. That designation is to be used as a voluntary contribution on the tax return.
(b) The contribution shall be in full dollar amounts and may be made individually by each signatory on a joint return.
(c) A designation under subdivision (a) shall be made for any taxable year on the original return for that taxable year, and once made shall be irrevocable. If payments and credits reported on the return, together with any other credits associated with the taxpayer’s account, do not exceed the taxpayer’s tax liability, the return shall be treated as though no designation has been made.
(d) The Franchise Tax Board shall revise the form of the return to include a space labeled the “Organ and Tissue Donor Registry Voluntary Tax Contribution Fund” to allow for the designation permitted under subdivision (a). The form shall also include in the instructions information that the contribution may be in the amount of one dollar ($1) or more and that the contribution shall be used to maintain the Donate Life California Organ and Tissue Donor Registry.
(e) 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).
(f) Notwithstanding subdivision (d), a voluntary contribution designation for the Organ and Tissue Donor Registry Voluntary Tax Contribution Fund shall not be added on the tax return until another voluntary contribution designation is removed or space is available, whichever occurs first.
18907.1.
 There is hereby established in the State Treasury the Organ and Tissue Donor Registry Voluntary Tax Contribution Fund to receive contributions made pursuant to Section 18907. 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 18907 to be transferred to the Organ and Tissue Donor Registry Voluntary Tax Contribution Fund. The Controller shall transfer from the Personal Income Tax Fund to the Organ and Tissue Donor Registry Voluntary Tax Contribution Fund an amount not in excess of the sum of the amounts designated by individuals pursuant to Section 18907 for payment into that fund.
18907.2.
 (a) Notwithstanding Section 13340 of the Government Code, all moneys transferred to the Organ and Tissue Donor Registry Voluntary Tax Contribution Fund pursuant to Section 18907.1 shall be continuously appropriated and allocated as follows:
(1) To the Controller and the Franchise Tax Board for reimbursement of all costs incurred by the Controller and the Franchise Tax Board in connection with their duties under this article.
(2) The balance to the Donate Life California Organ and Tissue Donor Registrar, for its ongoing activities to maintain the Donate Life California Organ and Tissue Donor Registry, authorized by Section 7150.90 of the Health and Safety Code.
(b) All moneys allocated pursuant to paragraph (2) of subdivision (a) may be carried over from the year in which they were received and encumbered in any following year.
18907.3.
 Donate Life California Organ and Tissue Donor Registrar shall comply with the Internet Web site reporting requirements described in Section 18873.
18907.4.
 (a) Except as otherwise provided in subdivision (b), this article shall remain in effect only until January 1 of the seventh calendar year following the first appearance of the Organ and Tissue Donor Registry Voluntary Tax Contribution Fund on the personal income tax return, and is repealed as of December 1 of that year.
(b) (1) By September 1 of the second calendar year and each subsequent calendar year that the Organ and Tissue Donor Registry 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 determined by the Franchise Tax Board for the calendar year as described in paragraph (3). 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) for the second calendar year after the first appearance of the Organ and Tissue Donor Registry Voluntary Tax Contribution Fund on the personal income tax return and the following calendar years.