reglab/housing_qa huggingface dataset:
CA Rev & Tax Code § 18791 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10.2 - ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS|CHAPTER 3 - Voluntary Contributions|ARTICLE 8 - Designations to the California Breast Cancer Research Fund|Section 18791.

18791.  The Legislature finds and declares all of the following:(a) Breast cancer is a devastating health condition which will affect one out of nine American women during their lifetimes. Every three minutes a woman is diagnosed with breast cancer and every 12 minutes a woman dies of breast cancer. In 1992, 182,000 women in the United States will be diagnosed with breast cancer and 46,300 will die from the disease. In 1992, nearly 19,000 California women will be diagnosed with breast cancer and 7,000 will die from the disease. Periodic mammography screening has reduced breast cancer mortality by almost 50 percent. Nearly 15 percent of early tumors are not detected on mammograms. Thirty percent of all tumors found on mammograms are missed due to poorly performed or misinterpreted tests. The direct and indirect costs concerning a breast cancer diagnosis exact a huge economic toll of eight billion dollars ($8,000,000,000) a year, with the impact on the health system, the loss of worktime, the loss of women employees and lives lost to a disease that bankrupts families emotionally and economically.(b) There is no known cause, cure, or prevention at this time for breast cancer. Women are encouraged to screen themselves and be screened for breast cancer. According to some studies early detection through mammography reduces the rate of death from breast cancer by 30 to 50 percent. The state of breast cancer screening must be continually improved to identify breast tumors. Current techniques for breast cancer screening include mammography, both film screen and xerography, and ultrasound.(c) It is the intent of the Legislature in enacting this article, to establish a systematic program to conduct research regarding the cause, cure, and prevention of breast cancer. The outcome of this research may have direct effects and consequences on the development of a comprehensive system which may identify the cause, cure, and prevention of breast cancer as well as improving the screening, diagnoses and treatment of victims of breast cancer. This program shall award grants to eligible physicians, hospitals, laboratories, educational institutions, and other organizations and persons for the purpose of enabling organizations and persons to conduct research.(Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31. Inoperative on or before January 1, 2025, as prescribed in Section 18796. Repealed on or before December 1, 2025, pursuant to Section 18796.)
CA Rev & Tax Code § 18792 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10.2 - ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS|CHAPTER 3 - Voluntary Contributions|ARTICLE 8 - Designations to the California Breast Cancer Research Fund|Section 18792.

18792.  For the purpose of this article, “research” shall include, but not be limited to, expenditures to develop and advance the understanding, techniques, and modalities effective in the prevention, cure, screening, and treatment of breast cancer.(Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31. Inoperative on or before January 1, 2025, as prescribed in Section 18796. Repealed on or before December 1, 2025, pursuant to Section 18796.)
CA Rev & Tax Code § 18793 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10.2 - ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS|CHAPTER 3 - Voluntary Contributions|ARTICLE 8 - Designations to the California Breast Cancer Research Fund|Section 18793.

18793.  (a) Any individual may designate on the tax return that a contribution in excess of the tax liability, if any, be made to the California Breast Cancer Research Voluntary Tax Contribution Fund, which is established by Section 18794. This 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 the joint return.(c) A designation shall be made for any taxable year on the original return for that taxable year, and once made shall be irrevocable. In the event that payments and credits reported on the return, together with any other credits associated with the individual’s account, do not exceed the individual’s liability, the return shall be treated as though no designation has been made.(d) The Franchise Tax Board shall revise the forms of the return to include a space labeled the “California Breast Cancer Research Voluntary Tax Contribution Fund” to allow for the designation permitted. The forms 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 conduct research relating to the cure, screening, and treatment of breast cancer.(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).(Amended by Stats. 2017, Ch. 427, Sec. 1. (SB 440) Effective January 1, 2018. Inoperative on or before January 1, 2025, as prescribed in Section 18796. Repealed on or before December 1, 2025, pursuant to Section 18796.)
CA Rev & Tax Code § 18794 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10.2 - ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS|CHAPTER 3 - Voluntary Contributions|ARTICLE 8 - Designations to the California Breast Cancer Research Fund|Section 18794.

18794.  There is in the State Treasury the California Breast Cancer Research Voluntary Tax Contribution Fund to receive contributions made pursuant to Section 18793. 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 which taxpayers have designated pursuant to Section 18793 to be transferred to the California Breast Cancer Research Voluntary Tax Contribution Fund. The Controller shall transfer from the Personal Income Tax Fund to the California Breast Cancer Research Voluntary Tax Contribution Fund an amount not in excess of the sum of the amounts designated by individuals pursuant to Section 18793 for payment into that fund.(Amended by Stats. 2017, Ch. 427, Sec. 2. (SB 440) Effective January 1, 2018. Inoperative on or before January 1, 2025, as prescribed in Section 18796. Repealed on or before December 1, 2025, pursuant to Section 18796.)
CA Rev & Tax Code § 18795 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10.2 - ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS|CHAPTER 3 - Voluntary Contributions|ARTICLE 8 - Designations to the California Breast Cancer Research Fund|Section 18795.

18795.  (a) Notwithstanding Section 13340 of the Government Code, all money transferred to the California Breast Cancer Research 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 and the Controller in connection with their duties under this article.(2) To the University of California for the support of the Breast Cancer Research Program (Article 1 (commencing with Section 104145) of Chapter 2 of Part 1 of Division 103 of the Health and Safety Code) for the purposes stated therein that are related solely to breast cancer research. The University of California may use up to 5 percent of the money allocated to it for administering and promoting the program.(b) The Legislature requests the University of California to report on its Internet Web site the process for awarding money, the amount of money spent on administration, and an itemization of how program funds were awarded, including, but not limited to, information regarding recipients of funds.(Amended by Stats. 2017, Ch. 427, Sec. 3. (SB 440) Effective January 1, 2018. Inoperative on or before January 1, 2025, as prescribed in Section 18796. Repealed on or before December 1, 2025, pursuant to Section 18796.)
CA Rev & Tax Code § 18796 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10.2 - ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS|CHAPTER 3 - Voluntary Contributions|ARTICLE 8 - Designations to the California Breast Cancer Research Fund|Section 18796.

18796.  (a) Except as provided in subdivision (b), this article shall remain in effect only until January 1, 2025, and is repealed on December 1, 2025.(b) (1) By September 1, 2018, and by September 1 of each subsequent calendar year that the California Breast Cancer Research Voluntary Tax Contribution Fund appears on a 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 pursuant to paragraph (3). The Franchise Tax Board shall estimate the amount of the 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 contributions estimated to be received during a calendar year will not at least equal the minimum contribution amount for the calendar year, this article is inoperative with respect to taxable years beginning on or after January 1 of that calendar year and is repealed on December 1 of that calendar year.(3) For purposes of this section, the minimum contribution amount for a calendar year means two hundred fifty thousand dollars ($250,000).(c) Notwithstanding the repeal of this article, any contribution amounts designated pursuant to this article before its repeal shall continue to be transferred and disbursed in accordance with this article as in effect immediately before that repeal.(Amended by Stats. 2017, Ch. 427, Sec. 4. (SB 440) Effective January 1, 2018. Repealed on or before December 1, 2025, pursuant to its own provisions. Note: Termination provisions affect Article 8, commencing with Section 18791.)
CA Rev & Tax Code § 18801 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10.2 - ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS|CHAPTER 3 - Voluntary Contributions|ARTICLE 9 - Designations to the California Firefighters Memorial Voluntary Tax Contribution Fund|Section 18801.

18801.  (a) Any individual may designate on the tax return that a contribution in excess of the tax liability, if any, be made to the California Firefighters’ Memorial Voluntary Tax Contribution Fund, which is established by Section 18802. 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 the joint return.(c) A designation shall be made for any taxable year on the initial return for that taxable year, and once made shall be irrevocable. In the event that 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. In the event that 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 the administration of funds under this article.(d) In the event a taxpayer 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) The Franchise Tax Board shall revise the forms of the return to include a space labeled the “California Firefighters’ Memorial Voluntary Tax Contribution Fund” to allow for the designation permitted. The forms 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 construct and maintain a memorial to California firefighters on the grounds of the State Capitol.(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).(Amended by Stats. 2020, Ch. 173, Sec. 3. (AB 2068) Effective January 1, 2021. Repealed on January 1, 2028, pursuant to Section 18804.)
CA Rev & Tax Code § 18802 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10.2 - ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS|CHAPTER 3 - Voluntary Contributions|ARTICLE 9 - Designations to the California Firefighters Memorial Voluntary Tax Contribution Fund|Section 18802.

18802.  There is in the State Treasury the California Firefighters’ Memorial Voluntary Tax Contribution Fund to receive contributions made pursuant to Section 18801. 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 which taxpayers have designated pursuant to Section 18801 to be transferred to the California Firefighters’ Memorial Voluntary Tax Contribution Fund. The Controller shall transfer from the Personal Income Tax Fund to the California Firefighters’ Memorial Voluntary Tax Contribution Fund an amount not in excess of the sum of the amounts designated by individuals pursuant to Section 18801 for payment into that fund. It is the intent of the Legislature that the 1993 tax return include a space for the California Firefighters’ Memorial Voluntary Tax Contribution Fund.(Amended by Stats. 2020, Ch. 173, Sec. 4. (AB 2068) Effective January 1, 2021. Repealed on January 1, 2028, pursuant to Section 18804.)
CA Rev & Tax Code § 18803 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10.2 - ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS|CHAPTER 3 - Voluntary Contributions|ARTICLE 9 - Designations to the California Firefighters Memorial Voluntary Tax Contribution Fund|Section 18803.

18803.  (a) All money transferred to the California Firefighters’ Memorial Voluntary Tax Contribution Fund, upon appropriation by the Legislature, shall be allocated 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) To the California Fire Foundation.(b) The money transferred to the California Firefighters’ Memorial Voluntary Tax Contribution Fund pursuant to Section 18802, and allocated pursuant to paragraph (2) of subdivision (a), shall be used for the following purposes:(1) Maintenance and repair of the California Firefighters’ Memorial on the grounds of the State Capitol.(2) Ceremonies to honor the memory of fallen firefighters and to assist surviving loved ones, but only from contributions made on tax returns filed on and after January 1, 2004.(3) An information guide detailing survivor benefits to assist the spouses and children of fallen firefighters, but only from contributions made on tax returns filed on and after January 1, 2004.(Amended by Stats. 2020, Ch. 173, Sec. 5. (AB 2068) Effective January 1, 2021. Repealed on January 1, 2028, pursuant to Section 18804.)
CA Rev & Tax Code § 18804 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10.2 - ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS|CHAPTER 3 - Voluntary Contributions|ARTICLE 9 - Designations to the California Firefighters Memorial Voluntary Tax Contribution Fund|Section 18804.

18804.  (a) This article shall remain in effect only until January 1, 2028, and as of that date is repealed, unless a later enacted statute, which is enacted before January 1, 2028, deletes or extends that date.(b) (1) If the repeal date specified in subdivision (a) has been deleted and if, thereafter, in any calendar year the Franchise Tax Board estimates by September 1 that contributions described in this article made on returns filed in that calendar year will be less than the minimum contribution amount prescribed by paragraph (2), then this article is inoperative with respect to taxable years beginning on and after January 1 of that calendar year. The Franchise Tax Board shall estimate the annual contribution amount by September 1 of each year using the actual amounts known to be contributed and an estimate of the remaining year’s contributions.(2) For purposes of this section, “minimum contribution amount” means two hundred fifty thousand dollars ($250,000) for any calendar year.(c) Notwithstanding the repeal of this article, any contribution amounts designated pursuant to this article prior to its repeal shall continue to be transferred and disbursed in accordance with this article as in effect immediately prior to that repeal.(d) The California Fire Foundation shall annually post on its internet website information regarding the distribution of the funds in categories consistent with purposes outlined in Section 18803 for the preceding calendar year.(Amended by Stats. 2020, Ch. 173, Sec. 6. (AB 2068) Effective January 1, 2021. Repealed on January 1, 2028, by its own provisions. Note: Repeal affects Article 9, commencing with Section 18801.)
CA Rev & Tax Code § 18805 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10.2 - ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS|CHAPTER 3 - Voluntary Contributions|ARTICLE 9.5 - Designations to the California Peace Officer Memorial Foundation Voluntary Tax Contribution Fund|Section 18805.

18805.  (a) A taxpayer may designate on the tax return that a contribution in excess of the tax liability, if any, be made to the California Peace Officer Memorial Foundation Voluntary Tax Contribution Fund, which is established by Section 18806. 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 the joint return.(c) A designation shall be made for any taxable year on the initial return for that taxable year, and once made shall be irrevocable. In the event that 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. In the event that 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 the administration of funds under this article.(d) In the event a taxpayer 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) The Franchise Tax Board shall revise the forms of the return to include a space labeled the “California Peace Officer Memorial Foundation Voluntary Tax Contribution Fund” to allow for the designation permitted. The forms 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 build and maintain the California Peace Officers’ Memorial in Sacramento, California, and for activities performed by the California Peace Officers Memorial Foundation, Inc. in support of families of slain peace officers.(f) A deduction shall be allowed under Article 6 (commencing with Section 17201) of Chapter 3 for any contribution made pursuant to subdivision (a).(Amended by Stats. 2020, Ch. 173, Sec. 8. (AB 2068) Effective January 1, 2021. Repealed on January 1, 2028, pursuant to Section 18808.)
CA Rev & Tax Code § 18806 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10.2 - ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS|CHAPTER 3 - Voluntary Contributions|ARTICLE 9.5 - Designations to the California Peace Officer Memorial Foundation Voluntary Tax Contribution Fund|Section 18806.

18806.  There is in the State Treasury the California Peace Officer Memorial Foundation Voluntary Tax Contribution Fund to receive contributions made pursuant to Section 18805. 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 which taxpayers have designated pursuant to Section 18805 to be transferred to the California Peace Officer Memorial Foundation Voluntary Tax Contribution Fund. The Controller shall transfer from the Personal Income Tax Fund to the California Peace Officer Memorial Foundation Voluntary Tax Contribution Fund an amount not in excess of the sum of the amounts designated by individuals pursuant to Section 18805 for payment into that fund. It is the intent of the Legislature that the tax return for the 1999 taxable year include a space for the California Peace Officer Memorial Foundation Voluntary Tax Contribution Fund.(Amended by Stats. 2020, Ch. 173, Sec. 9. (AB 2068) Effective January 1, 2021. Repealed on January 1, 2028, pursuant to Section 18808.)
CA Rev & Tax Code § 18807 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10.2 - ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS|CHAPTER 3 - Voluntary Contributions|ARTICLE 9.5 - Designations to the California Peace Officer Memorial Foundation Voluntary Tax Contribution Fund|Section 18807.

18807.  All money transferred to the California Peace Officer Memorial Foundation Voluntary Tax Contribution Fund, upon appropriation by the Legislature, shall be allocated as follows:(a) 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.(b) To the Department of the California Highway Patrol for allocation to the California Peace Officers’ Memorial Commission for building and maintaining the California Peace Officers’ Memorial in Sacramento, California, and for activities performed by the California Peace Officers Memorial Foundation, Inc. in support of families of slain peace officers.(c) All money transferred to the California Peace Officer Memorial Foundation Voluntary Tax Contribution Fund prior to the enactment of the act adding this subdivision is hereby appropriated for allocation as described in subdivisions (a) and (b).(d) The California Peace Officers Memorial Foundation, Inc. shall annually post on its internet website information regarding the distribution of the funds in categories consistent with purposes outlined in this section for the preceding calendar year.(Amended by Stats. 2020, Ch. 173, Sec. 10. (AB 2068) Effective January 1, 2021. Repealed on January 1, 2028, pursuant to Section 18808.)