reglab/housing_qa huggingface dataset:
CA Rev & Tax Code § 18901.3 (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 23 - Prevention of Animal Homelessness and Cruelty Voluntary Tax Contribution Fund|Section 18901.3.

18901.3.  (a) Except as otherwise provided in subdivision (b), this article shall remain in effect only until January 1, 2023, and is repealed as of December 1 of that year.(b) (1) By September 1 of the second calendar year and by September 1 of each subsequent calendar year that the Prevention of Animal Homelessness and Cruelty 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shall be inoperative with respect to taxable years beginning on or after January 1 of that calendar year and shall be repealed on December 1 of that year.(3) For purposes of this section, the minimum contribution amount for a calendar year means two hundred fifty thousand dollars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).(Amended by Stats. 2019, Ch. 327, Sec. 5. (SB 637) Effective January 1, 2020. Repealed on December 1, 2023, by its own provisions. Note: Termination provisions affect Article 23, commencing with Section 18901.)
CA Rev & Tax Code § 18902 (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 24 - Rape Kit Backlog Voluntary Tax Contribution Fund|Section 18902.

18902.  (a) An individual may designate on the tax return that a contribution in excess of the tax liability, if any, be made to the Rape Kit Backlog Voluntary Tax Contribution Fund, which is established by Section 18903. 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 initial 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 “Rape Kit Backlog 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 for DNA testing in the processing of rape kits.(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).(Added by Stats. 2017, Ch. 698, Sec. 1. (AB 280) Effective January 1, 2018. Inoperative on date prescribed in Section 18906. Repealed, pursuant to Section 18906, on December 1 following inoperative date.)
CA Rev & Tax Code § 18903 (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 24 - Rape Kit Backlog Voluntary Tax Contribution Fund|Section 18903.

18903.  There is hereby established in the State Treasury the Rape Kit Backlog Voluntary Tax Contribution Fund to receive contributions made pursuant to Section 18902. 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 18902 to be transferred to the Rape Kit Backlog Voluntary Tax Contribution Fund. The Controller shall transfer from the Personal Income Tax Fund to the Rape Kit Backlog Voluntary Tax Contribution Fund an amount not in excess of the sum of the amounts designated by individuals pursuant to Section 18902 for payment into that fund. (Added by Stats. 2017, Ch. 698, Sec. 1. (AB 280) Effective January 1, 2018. Inoperative on date prescribed in Section 18906. Repealed, pursuant to Section 18906, on December 1 following inoperative date.)
CA Rev & Tax Code § 18904 (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 24 - Rape Kit Backlog Voluntary Tax Contribution Fund|Section 18904.

18904.  (a) Notwithstanding Section 13340 of the Government Code, moneys transferred to the Rape Kit Backlog Voluntary Tax Contribution Fund shall be continuously appropriated to the Franchise Tax Board, the Controller, and the Department of Justice for reimbursement of all costs incurred by the Franchise Tax Board, the Controller, and the Department of Justice in connection with their duties under this article.(b) (1) After the transfer described in subdivision (a), any remaining moneys in the Rape Kit Backlog Voluntary Tax Contribution Fund shall be transferred to the Department of Justice for the purposes of distributing grants to process eligible untested rape kits collected in California or associated with California cases, as specified in Section 18905.5.(2) The Department of Justice shall comply with subdivision (b) of Section 18873.(Added by Stats. 2017, Ch. 698, Sec. 1. (AB 280) Effective January 1, 2018. Inoperative on date prescribed in Section 18906. Repealed, pursuant to Section 18906, on December 1 following inoperative date.)
CA Rev & Tax Code § 18905 (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 24 - Rape Kit Backlog Voluntary Tax Contribution Fund|Section 18905.

18905.  (a) It is the intent of the Legislature that this article create an additional funding source for processing untested rape kits in California.(b) It is the intent of the Legislature that the moneys collected pursuant to this article be used to supplement, not supplant, local and other funding allocated for testing rape kits.(Added by Stats. 2017, Ch. 698, Sec. 1. (AB 280) Effective January 1, 2018. Inoperative on date prescribed in Section 18906. Repealed, pursuant to Section 18906, on December 1 following inoperative date.)
CA Rev & Tax Code § 18905.5 (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 24 - Rape Kit Backlog Voluntary Tax Contribution Fund|Section 18905.5.

18905.5.  (a) For purposes of this section, “CAL DOJ” means the Jan Bashinski DNA Laboratory.(b) CAL DOJ shall administer a grant program for California law enforcement agencies and accredited California public crime laboratories in order to process eligible untested rape kits collected in California or associated with California cases. CAL DOJ has the discretion to approve or deny grant requests.(c) (1) CAL DOJ shall award grants through a project-specific grant process and shall determine both whether a rape kit is properly considered to be part of a backlog of kits and the priority for testing unanalyzed kits.(2) An untested rape kit is considered to be part of a backlog when it has been more than 120 days since the kit was collected and there is no known objection from the victim to DNA analysis of the kit made within 120 days of the kit collection.(d) The project-specific grant process shall include, but is not limited to, consideration of all of the following factors, limitations, and requirements:(1) Upon request from CAL DOJ, the California law enforcement agency or public crime laboratory shall provide sufficient information showing that funds are necessary to complete kit testing and that a testing grant is not being used to supplant a local budget item for DNA rape kit testing.(2) A local agency may request a limited grant from CAL DOJ to immediately pay for rape kit testing in a case where the local agency submits to CAL DOJ a statement that demonstrates both of the following:(A) It is imperative for public safety reasons to have the kit immediately tested.(B) The local agency lacks the funds to test the kit and waiting 120 days until the kit can be considered part of the backlog is not consistent with public safety.(3) If a grant request involves outsourcing work to a private laboratory, CAL DOJ shall consider giving priority to grant requests that contract with an accredited and cost-effective California laboratory.(e) A California law enforcement agency or accredited California public crime laboratory that receives a grant pursuant to this section shall not use any of the grant funds for administrative expenses and shall contract only with accredited laboratories approved by CAL DOJ.(f) CAL DOJ shall develop regulations as necessary to implement this section. These regulations shall be exempt from the Administrative Procedure Act (Chapter 3.5 (commencing with Section 11340), Chapter 4 (commencing with Section 11370), Chapter 4.5 (commencing with Section 11400), and Chapter 5 (commencing with Section 11500) of Part 1 of Division 3 of Title 2 of the Government Code). (Added by Stats. 2017, Ch. 698, Sec. 1. (AB 280) Effective January 1, 2018. Inoperative on date prescribed in Section 18906. Repealed, pursuant to Section 18906, on December 1 following inoperative date.)
CA Rev & Tax Code § 18906 (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 24 - Rape Kit Backlog Voluntary Tax Contribution Fund|Section 18906.

18906.  (a) Except as otherwise provided in subdivision (b), this article shall remain in effect only until January 1 of the seventh taxable year following the first appearance of the Rape Kit Backlog 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 Rape Kit Backlog 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 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) pursuant to subdivision (c) of Section 18873.(Added by Stats. 2017, Ch. 698, Sec. 1. (AB 280) Effective January 1, 2018. Repealed on December 1 of year prescribed in subd. (a) or subd. (b). Note: Termination provisions affect Article 24, commencing with Section 18902.)
CA Rev & Tax Code § 18910 (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 26 - Schools Not Prisons Voluntary Tax Contribution Fund|Section 18910.

18910.  (a) An individual may designate on the personal income tax return that a contribution in excess of the tax liability, if any, be made to the Schools Not Prisons Voluntary Tax Contribution Fund, which is established by Section 18911. 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 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 “Schools Not Prisons 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 fund academic and career readiness programs that seek to break the school-to-prison pipeline. For purposes of this section, the “school-to-prison pipeline” is the process through which pupils are pushed out of schools and into prisons.(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 any other law, a voluntary contribution designation for the Schools Not Prisons Voluntary Tax Contribution Fund shall not be added on the personal income tax return until another voluntary contribution designation is removed or space is available, whichever occurs first.(Amended by Stats. 2019, Ch. 497, Sec. 260. (AB 991) Effective January 1, 2020. Inoperative on date prescribed in Section 18913. Repealed, pursuant to Section 18913, on December 1 following inoperative date.)
CA Rev & Tax Code § 18911 (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 26 - Schools Not Prisons Voluntary Tax Contribution Fund|Section 18911.

18911.  There is hereby established in the State Treasury the Schools Not Prisons Voluntary Tax Contribution Fund to receive contributions made pursuant to Section 18910. 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 18910 to be transferred to the Schools Not Prisons Voluntary Tax Contribution Fund. The Controller shall transfer from the Personal Income Tax Fund to the Schools Not Prisons Voluntary Tax Contribution Fund an amount not in excess of the sum of the amounts designated by individuals pursuant to Section 18910 for payment into that fund.(Added by Stats. 2018, Ch. 441, Sec. 1. (AB 2944) Effective January 1, 2019. Inoperative on date prescribed in Section 18913. Repealed, pursuant to Section 18913, on December 1 following inoperative date.)
CA Rev & Tax Code § 18913 (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 26 - Schools Not Prisons Voluntary Tax Contribution Fund|Section 18913.

18913.  (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 Schools Not Prisons 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 Schools Not Prisons 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 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).(Added by Stats. 2018, Ch. 441, Sec. 1. (AB 2944) Effective January 1, 2019. Repealed on December 1 of year prescribed in subd. (a) or subd. (b). Note: Termination provisions affects Article 26, commencing with Section 18910.)
CA Rev & Tax Code § 18914 (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 27 - Suicide Prevention Voluntary Tax Contribution Fund|Section 18914.

18914.  (a) 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 Suicide Prevention Voluntary Tax Contribution Fund established by Section 18915. 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 under subdivision (a) 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 if no designation has been made.(d) When another voluntary contribution designation is removed from the tax return, or as soon as space is available, the Franchise Tax Board shall revise the form of the return to include a space labeled the “Suicide Prevention 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 the following:(1) Programs designed to prevent suicide in rural and desert communities located in the state.(2) Crisis centers located in the state that are active members of the National Suicide Prevention Lifeline.(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).(Added by Stats. 2019, Ch. 445, Sec. 1. (AB 984) Effective January 1, 2020. Inoperative on date prescribed in Section 18917. Repealed pursuant to Section 18917, on December 1 following the inoperative date.)
CA Rev & Tax Code § 18915 (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 27 - Suicide Prevention Voluntary Tax Contribution Fund|Section 18915.

18915.  There is hereby established in the State Treasury the Suicide Prevention Voluntary Tax Contribution Fund to receive contributions made pursuant to Section 18914. 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 18914 to be transferred to the Suicide Prevention Voluntary Tax Contribution Fund. The Controller shall transfer from the Personal Income Tax Fund to the Suicide Prevention Voluntary Tax Contribution Fund an amount not in excess of the sum of the amounts designated by individuals pursuant to Section 18914 for payment into that fund.(Added by Stats. 2019, Ch. 445, Sec. 1. (AB 984) Effective January 1, 2020. Inoperative on date prescribed in Section 18917. Repealed pursuant to Section 18917, on December 1 following the inoperative date.)
CA Rev & Tax Code § 18916 (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 27 - Suicide Prevention Voluntary Tax Contribution Fund|Section 18916.

18916.  (a) Notwithstanding Section 13340 of the Government Code, all money transferred to the Suicide Prevention Voluntary Tax Contribution Fund shall be continuously appropriated and allocated as follows:(1) To the Franchise Tax Board, the Controller, and the Mental Health Services Oversight and Accountability Commission for reimbursement of all costs incurred by the Franchise Tax Board, the Controller, and the Mental Health Services Oversight and Accountability Commission in connection with their duties under this article.(2) To the Mental Health Services Oversight and Accountability Commission for disbursement to crisis centers located in the state that are active members of the National Suicide Prevention Lifeline in the following manner:(A) Fifty percent of the funds disbursed pursuant to this paragraph shall be awarded through a project-specific grant process to crisis centers to fund programs that are designed to provide suicide prevention services to rural and desert communities. Crisis centers applying for the grants shall submit an application to the Mental Health Services Oversight and Accountability Commission in the manner prescribed by the commission.(B) Fifty percent of the funds disbursed pursuant to this paragraph shall be disbursed to crisis centers for the sole purpose of providing suicide prevention services. When disbursing funds pursuant to this subparagraph, the Mental Health Services Oversight and Accountability Commission shall, to the extent feasible, consult with Didi Hirsch Mental Health Services. The Mental Health Services Oversight and Accountability Commission shall disburse to each crisis center, from the disbursements required by this subparagraph, an amount proportional to the proportion that the annual number of calls the crisis center answers bears to the annual number of calls answered by all crisis centers located in the state that are active members of the National Suicide Prevention Lifeline.(b) The Mental Health Services Oversight and Accountability Commission shall report on its internet website information on 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, the recipients of grants made with funds.(c) Money in the Suicide Prevention Voluntary Tax Contribution Fund shall not be used to supplant state General Fund money for any purpose.(Added by Stats. 2019, Ch. 445, Sec. 1. (AB 984) Effective January 1, 2020. Inoperative on date prescribed in Section 18917. Repealed pursuant to Section 18917, on December 1 following the inoperative date.)