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AB-3051 Personal income taxes: voluntary contributions: California K–12 Climate Change Education Voluntary Tax Contribution Fund.(2023-2024)

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Date Published: 04/22/2024 12:00 PM
AB3051:v96#DOCUMENT

Amended  IN  Assembly  April 22, 2024
Amended  IN  Assembly  April 08, 2024
Amended  IN  Assembly  March 21, 2024

CALIFORNIA LEGISLATURE— 2023–2024 REGULAR SESSION

Assembly Bill
No. 3051

Introduced by Assembly Member Muratsuchi
(Coauthor: Assembly Member Luz Rivas)

February 16, 2024

An act to add and repeal Article 5.3 (commencing with Section 18750) of Chapter 3 of Part 10.2 of Division 2 of the Revenue and Taxation Code, relating to taxation, and making an appropriation therefor.


LEGISLATIVE COUNSEL'S DIGEST


AB 3051, as amended, Muratsuchi. Personal income taxes: voluntary contributions: California K–12 Climate Change Education Voluntary Tax Contribution Fund.
Existing law authorizes an individual to contribute amounts in excess of personal income tax liability for the support of specified funds, and sets forth administrative provisions applicable to voluntary contributions.
This bill, for taxable years beginning on or after January 1, 2024, would allow an individual to designate on their tax return that a specified amount in excess of the taxpayer’s personal income tax liability be transferred to the California K–12 Climate Change Education Voluntary Tax Contribution Fund. The bill would continuously appropriate the fund to the Franchise Tax Board and the Controller for administrative costs, and to the Department of Resources Recycling and Recovery’s Office of Environmental Justice, Tribal Relations, Education and Outreach to award grants to school districts, county offices of education, resource conservation districts, district and county office of education partnerships with higher education institutions, and community-based nongovernmental organizations focused on environmental and climate change education, as specified. The bill would repeal these provisions on December 1, 2031, or on December 1 of the year that the minimum contribution amount of $250,000 is not met, whichever is earlier, as specified. By continuously appropriating these funds, the bill would make an appropriation.
Vote: MAJORITY   Appropriation: YES   Fiscal Committee: YES   Local Program: NO  

The people of the State of California do enact as follows:


SECTION 1.

 Article 5.3 (commencing with Section 18750) is added to Chapter 3 of Part 10.2 of Division 2 of the Revenue and Taxation Code, to read:
Article  5.3. California K–12 Climate Change Education Voluntary Tax Contribution Fund

18750.
 (a) For taxable years beginning on or after January 1, 2024, an individual may designate on the tax return that a contribution in excess of the personal income tax liability, if any, be made to the California K–12 Climate Change Education Voluntary Tax Contribution Fund established in Section 18751. That designation is to be used as a voluntary contribution 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 taxpayer’s account, do not exceed the taxpayer’s 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 “California K–12 Climate Change Education Voluntary Tax Contribution Fund” to allow for the designation permitted. 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 support California K–12 Climate Change Education initiatives that focus on teacher professional learning; California-focused, standards-based climate curriculum implementation; collaborations with community-based nongovernmental organizations and higher education institutions; and student-driven environmental stewardship projects in school districts and county offices of education.
(e) Notwithstanding any other law, a voluntary contribution designation for the California K–12 Climate Change Education Voluntary Tax Contribution Fund shall not be added on the tax return until another voluntary contribution designation is removed or space is available.
(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).

18751.
 There is hereby established in the State Treasury the California K–12 Climate Change Education Voluntary Tax Contribution Fund to receive contributions made pursuant to Section 18750. 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 18750 to be transferred to the California K–12 Climate Change Education Voluntary Tax Contribution Fund. The Controller shall transfer from the Personal Income Tax Fund to the California K–12 Climate Change Education Voluntary Tax Contribution Fund an amount not in excess of the sum of the amounts designated by individuals pursuant to Section 18750 for payment into that fund.

18752.
 (a) Notwithstanding Section 13340 of the Government Code, all money transferred to the California K–12 Climate Change Education Voluntary Tax Contribution Fund shall be continuously appropriated and allocated as follows:
(1) To the Franchise Tax Board and the Controller for reimbursement of all costs incurred by the Franchise Tax Board or the Controller in connection with their duties under this article.
(2) (A) To the Department of Resources Recycling and Recovery’s Office of Environmental Justice, Tribal Relations, Education and Outreach to award grants to school districts, county offices of education, resource conservation districts, district and county office of education partnerships with higher education institutions, and community-based nongovernmental organizations focused on environmental and climate change education, including, but not limited to, zoos, aquaria, nature centers, outdoor science schools, and intermediary backbone organizations.
(i) The Office of Environmental Justice, Tribal Relations, Education and Outreach shall collaborate with Ten Strands and the California Environmental Education Foundation in granting awards pursuant to this subparagraph.
(ii) Applicants for a grant award shall describe how their initiative will be equitable and inclusive of low-income communities and communities of color and demonstrate how they support the areas of focus described in subdivision (d) of Section 18750.
(iii) The Office of Environmental Justice, Tribal Relations, Education and Outreach shall require grant recipients to submit a detailed action plan, measurable outcomes, timeline, budget, and a final report that includes documented evidence of completed tasks and expenditures.
(B) The Office of Environmental Justice, Tribal Relations, Education and Outreach shall award the grant moneys and be responsible for overseeing the grant program specified in subparagraph (A).
(C) An environmental education program shall not use more than 10 5 percent of grant moneys awarded pursuant to this section for its administrative costs.
(D) The Office of Environmental Justice, Tribal Relations, Education and Outreach shall not use more than 10 5 percent of the moneys in the fund for its administrative costs, including costs of collaboration pursuant to clause (i) of subparagraph (A).
(b) On or before January 1, 2026, and annually thereafter, the Office of Environmental Justice, Tribal Relations, Education and Outreach shall report on its internet website the process for awarding grants, the amount of money spent on administration, and an itemization of how program funds were awarded, including, but not limited to, the recipients of grants made with moneys from the fund.

18753.
 (a) Except as provided in subdivision (b), this article shall remain in effect only until January 1, 2031, and shall be repealed on December 1, 2031.
(b) (1) By September 1 of the second calendar year and each subsequent calendar year that the California K–12 Climate Change Education 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, and shall provide written notification of those estimates to the Office of Environmental Justice, Tribal Relations, Education and Outreach.
(2) If the Franchise Tax Board determines that the amount of 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.
(c) For purposes of this section, the minimum contribution amount for a calendar year means two hundred fifty thousand dollars ($250,000).