reglab/statecodes huggingface dataset:
2023 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 5.2 - Native California Wildlife Rehabilitation Voluntary Tax Contribution Fund › Section 18749.3.

18749.3. (a) Except as otherwise provided in subdivision (b), this article shall remain operative only until January 1 of the seventh taxable year following the first appearance of the Native California Wildlife Rehabilitation Voluntary Tax Contribution Fund on the tax return, and is repealed as of December 1 of that year.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 Native California Wildlife Rehabilitation 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shall be inoperative with respect to taxable years beginning on or after January 1 of that calendar year and shall be repealed on December 1 of that year.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).
(Added by Stats. 2017, Ch. 504, Sec. 5. (AB 1031) Effective January 1, 2018. Repealed on December 1 of year prescribed in subd. (a) or subd. (b). Note: Termination provisions affect Article 5.2, commencing with Section 18749.)
2023 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 5.6 - California Sea Otter Voluntary Tax Contribution Fund › Section 18754.

18754. (a) An individual may designate on the tax return that a contribution in excess of the tax liability, if any, be made to the California Sea Otter Voluntary Tax Contribution Fund, established by Section 18754.1. 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 taxpayer’s account, do not exceed the taxpayer’s 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) Except as provided by Section 18754.3, for the 2011 taxable year, the Franchise Tax Board shall revise the form of the tax return to include a space labeled the “California Sea Otter Fund” to allow for the designation provided, and for the 2020 taxable year, the Franchise Tax Board shall revise the form of the tax return to rename the fund the “California Sea Otter Voluntary Tax Contribution Fund.” 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 increased investigation, prevention, and enforcement actions to decrease sea otter mortality, and to provide for research and programs related to sea otters.
(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. 229, Sec. 2. (SB 587) Effective January 1, 2021. Inoperative on date prescribed in Section 18754.3. Repealed on or before January 1, 2028, as prescribed in 18754.3.)
2023 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 5.6 - California Sea Otter Voluntary Tax Contribution Fund › Section 18754.1.

18754.1. There is in the State Treasury the California Sea Otter Fund to receive contributions made pursuant to Section 18754. Commencing January 1, 2021, the fund is hereby renamed the California Sea Otter Voluntary Tax Contribution Fund. All references in any provision of law, regulation, or contract to the California Sea Otter Fund shall be deemed to refer to the California Sea Otter Voluntary Tax Contribution Fund. 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 18754 to be transferred to the California Sea Otter Voluntary Tax Contribution Fund. The Controller shall transfer from the Personal Income Tax Fund to the California Sea Otter Voluntary Tax Contribution Fund an amount not in excess of the sum of the amounts designated by individuals pursuant to Section 18754 for payment into that fund.
(Amended by Stats. 2020, Ch. 229, Sec. 3. (SB 587) Effective January 1, 2021. Inoperative on date prescribed in Section 18754.3. Repealed on or before January 1, 2028, as prescribed in 18754.3.)
2023 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 5.6 - California Sea Otter Voluntary Tax Contribution Fund › Section 18754.2.

18754.2. (a) All money transferred to the California Sea Otter Voluntary Tax Contribution Fund shall be continuously appropriated and 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) Fifty percent of the revenues remaining after allocation pursuant to paragraph (1), to the Department of Fish and Wildlife for the purposes of establishing a sea otter fund to be used for sea otter conservation, including, but not limited to, for increased investigation, prevention, and enforcement actions related to sea otter mortality, and for public outreach activities that encourage taxpayers to make contributions by voluntary checkoff on a tax return to the California Sea Otter Voluntary Tax Contribution Fund.
(3) Fifty percent of the revenues remaining after allocation pursuant to paragraph (1), to the State Coastal Conservancy for competitive grants and contracts to public agencies and nonprofit organizations for research, science, protection, projects, or programs related to the Federal Sea Otter Recovery Plan or improving the nearshore ocean ecosystem, including, but not limited to, program activities to reduce sea otter mortality, and for public outreach activities that encourage taxpayers to make contributions by voluntary checkoff on a tax return to the California Sea Otter Voluntary Tax Contribution Fund. The projects or programs may also address pathogens and water and wastewater treatment technologies.
(b) The State Coastal Conservancy shall solicit available federal, private, matching, and other dollars to maximize or leverage funds appropriated pursuant to paragraph (3) of subdivision (a) to provide the greatest benefit for sea otters.
(c) The State Coastal Conservancy may enter into interagency agreements with public agencies for purposes of paragraph (3) of subdivision (a).
(d) The Department of Fish and Wildlife and the State Coastal Conservancy shall each report on its internet website information regarding the process for awarding money, the amount spent on administration, and an itemization of how program funds were awarded.
(Amended by Stats. 2020, Ch. 229, Sec. 4. (SB 587) Effective January 1, 2021. Inoperative on date prescribed in Section 18754.3. Repealed on or before January 1, 2028, as prescribed in 18754.3.)
2023 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 5.6 - California Sea Otter Voluntary Tax Contribution Fund › Section 18754.3.

18754.3. (a) Except as otherwise provided in subdivision (b), this article shall remain in effect only until January 1, 2028, and as of that date, is repealed.
(b) (1) By September 1 of the second calendar year, and each calendar year thereafter, that the California Sea Otter 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 two hundred fifty thousand dollars ($250,000). 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 the amount of contributions estimated to be received during a calendar year will not equal or exceed two hundred fifty thousand dollars ($250,000), 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) 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.
(Amended by Stats. 2020, Ch. 229, Sec. 5. (SB 587) Effective January 1, 2021. Repealed on or before January 1, 2028, as provided by its own provisions. Note: Repeal affects Article 5.6, commencing with Section 18754.)
2023 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 6 - California Alzheimer s Disease and Related Dementia Research Voluntary Tax Contribution Fund › Section 18761.

18761. The Legislature finds and declares all of the following:
(a) Alzheimer’s disease and related dementia disorders are devastating health conditions that cause a loss of intellectual functioning so severe that they interfere with an individual’s daily functioning and eventually result in death. These conditions cause serious financial, social, and emotional hardships on those affected and on their family caregivers.
(b) Between 2008 and 2030 the number of Californians living with Alzheimer’s disease will double in both the general population and among the African American population. In this same period, there is expected to be a tripling of that disease among California’s Latino and Asian Pacific Islander populations.
(c) Among California’s baby boomers 55 years of age and older, their lifetime risk for developing Alzheimer’s disease is one in eight.
(d) Alzheimer’s disease is now the sixth leading cause of death in California.
(e) Families provide almost three-quarters of the value of care for individuals living with Alzheimer’s disease in the community and in facilities, amounting to approximately $72.7 billion out of an estimated total cost of $104 billion. These family caregivers are more likely to experience financial hardship, health difficulties, and a negative impact on their ability to work outside the home.
(f) The cost to the Medi-Cal program for an individual with Alzheimer’s disease or a related dementia is two and one-half times greater than the cost for an individual without a diagnosis of dementia.
(g) While scientists have made great strides in understanding Alzheimer’s disease and other causes of dementia, there is no known prevention or cure at this time.
(h) It is the intent of the Legislature, in enacting this article, to establish a systematic program for the conduct of research regarding the cause, prevention, diagnosis, cure, and treatment of Alzheimer’s disease and related disorders. The outcome of this research may have direct effects and consequences on the development of a comprehensive system that will provide diagnoses and treatment to victims of those health problems. This program shall award grants to eligible physicians, hospitals, laboratories, educational institutions, and other organizations and persons for the purpose of enabling those organizations and persons to conduct research.
(Amended by Stats. 2009, Ch. 232, Sec. 1. (AB 292) Effective January 1, 2010. Inoperative on date prescribed in Section 18766. Repealed on or before December 1, 2025, pursuant to Section 18766.)
2023 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 6 - California Alzheimer s Disease and Related Dementia Research Voluntary Tax Contribution Fund › Section 18762.

18762. For the purposes of this article, “research” shall include, but not be limited to, expenditures to develop and advance the understanding, techniques, and modalities effective in the care, treatment, and cure of Alzheimer’s victims and their families.
(Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31. Inoperative on date prescribed in Section 18766. Repealed on or before December 1, 2025, pursuant to Section 18766.)
2023 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 6 - California Alzheimer s Disease and Related Dementia Research Voluntary Tax Contribution Fund › Section 18763.

18763. (a) An individual may designate on the tax return that a contribution in excess of the tax liability, if any, be made to the California Alzheimer’s Disease and Related Dementia Research Voluntary Tax Contribution Fund, that is established by Section 18764.
(b) The contributions shall be in full dollar amounts and may be made individually by each signatory on the joint return.
(c) A designation under subdivision (a) shall be made for any taxable year on the individual 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 tax 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 “Alzheimer’s Disease and Related Dementia Voluntary Tax Contribution Fund” to allow for the designation permitted under subdivision (a). 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 and treatment of Alzheimer’s disease.
(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. 2018, Ch. 299, Sec. 2. (AB 2400) Effective January 1, 2019. Inoperative on date prescribed in Section 18766. Repealed on or before December 1, 2025, pursuant to Section 18766.)
2023 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 6 - California Alzheimer s Disease and Related Dementia Research Voluntary Tax Contribution Fund › Section 18764.

18764. There is in the State Treasury the California Alzheimer’s Disease and Related Dementia Research Voluntary Tax Contribution Fund to receive contributions made pursuant to Section 18763. The Franchise Tax Board shall notify the Controller of both the amount of money paid by individuals in excess of their tax liability and the amount of refund money that individuals have designated pursuant to Section 18763 to be transferred to the California Alzheimer’s Disease and Related Dementia Research Voluntary Tax Contribution Fund. The Controller shall transfer from the Personal Income Tax Fund to the California Alzheimer’s Disease and Related Dementia Research Voluntary Tax Contribution Fund an amount not in excess of the sum of the amounts designated by individuals pursuant to Section 18763 for payment into that fund.
(Amended by Stats. 2018, Ch. 299, Sec. 3. (AB 2400) Effective January 1, 2019. Inoperative on date prescribed in Section 18766. Repealed on or before December 1, 2025, pursuant to Section 18766.)
2023 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 6 - California Alzheimer s Disease and Related Dementia Research Voluntary Tax Contribution Fund › Section 18765.

18765. (a) (1) Notwithstanding Section 13340 of the Government Code, all money transferred to the California Alzheimer’s Disease and Related Dementia Research Voluntary Tax Contribution Fund shall be continuously appropriated and allocated as follows:
(A) To the Franchise Tax Board, the Controller, and the State Department of Public Health for reimbursement of all administrative costs incurred by the Franchise Tax Board, the Controller, and the State Department of Public Health in connection with their duties under this article.
(B) To the State Department of Public Health to support eligible programs awarded grants under the selection criteria established by the State Department of Public Health’s Alzheimer’s Disease Program (Article 4 (commencing with Section 125275) of Chapter 2 of Part 5 of Division 106 of the Health and Safety Code) and for direct program-related expenses.
(2) All moneys allocated pursuant to paragraph (1) may be carried over from the year in which they were received.
(3) Grant moneys shall not be used for any purpose outside this state.
(b) The State Department of Public Health shall comply with the Internet Web site reporting requirements described in Section 18873.
(Amended by Stats. 2018, Ch. 299, Sec. 4. (AB 2400) Effective January 1, 2019. Inoperative on date prescribed in Section 18766. Repealed on or before December 1, 2025, pursuant to Section 18766.)
2023 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 6 - California Alzheimer s Disease and Related Dementia Research Voluntary Tax Contribution Fund › Section 18766.

18766. (a) Except as otherwise provided in subdivision (b), this article shall remain in effect only for taxable years beginning before January 1, 2025, and as of December 1 of that year is repealed.
(b) (1) By September 1, 2019, and by September 1 of each subsequent calendar year that the California Alzheimer’s Disease and Related Dementia 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 contributions amount for the calendar year pursuant to 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. If the Franchise Tax Board determines that the fund is projected to fall below the minimum contribution amount, the Franchise Tax Board shall provide written notification to the State Department of Public Health.
(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).
(Amended by Stats. 2018, Ch. 299, Sec. 5. (AB 2400) Effective January 1, 2019. Repealed on December 1, 2025, by subd. (a), or on earlier date prescribed in subd. (b). Note: Termination provisions affect Article 6, commencing with Section 18761.)
2023 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 7 - Designations to the California Seniors Special Fund › Section 18771.

18771. (a) Any individual who is allowed the credit under subdivision (c) of Section 17054 may designate on the tax return that a contribution is being made in an amount not to exceed the amount of the credit, without regard to Section 17054.1, which is to be paid to the California Seniors Special Fund.
(b) The contribution may be made individually by each eligible signatory on the joint return who is allowed the credit under subdivision (c) of Section 17054.
(c) The individual’s return shall be treated as if no designation is made under this article if either of the following apply:
(1) The credit allowed by subdivision (c) of Section 17054 reported on the return is insufficient to cover the amount of the contribution.
(2) Payments and credits reported on the return, together with any other credits associated with the taxpayer’s return are insufficient to cover the amount of tax owed plus the contribution.
(d) A designation under subdivision (a) shall be made for any taxable year on the initial return for that taxable year, and once made shall be irrevocable.
(e) The Franchise Tax Board shall revise the forms of the return to allow for the designation permitted under subdivision (a).
(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).
(Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.)
2023 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 7 - Designations to the California Seniors Special Fund › Section 18772.

18772. There is hereby established in the State Treasury the California Seniors Special Fund to receive contributions made pursuant to Section 18771.
The Franchise Tax Board shall notify the Controller of the amount of the credits designated pursuant to Section 18771 to be transferred into the California Seniors Special Fund. The Controller shall transfer from the Personal Income Tax Fund to the California Seniors Special Fund an amount not in excess of the sum of the credits designated by individuals pursuant to Section 18771 for payment into that fund.
(Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.)
2023 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 7 - Designations to the California Seniors Special Fund › Section 18773.

18773. (a) All money transferred to the California Seniors Special Fund pursuant to Section 18771 shall, upon appropriation, 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 Commission on Aging, the sum of eighty thousand dollars ($80,000) in each fiscal year, or the balance of the fund if less than that amount remains for the operational support of the Area Agency on Aging Advisory Council of California (TACC) for its advocacy efforts on behalf of the senior citizens of California.
(3) The balance, if any, to the California Department of Aging for allocation on a per capita basis of individuals 60 years of age or older to the area agencies on aging for the support of direct services to senior citizens, as those services have been identified in each agency’s area plan. Each area agency on aging which elects to receive moneys from the California Seniors Special Fund shall include in their annual report a narrative describing the amount of moneys so received and the purposes for which the money was expended.
(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.
(c) The amount allocated pursuant to paragraph (2) of subdivision (a) may be adjusted annually, as determined by the Department of Finance, to reflect changes in salary adjustments, price increases, and travel reimbursement adjustments included for all state agencies in the annual Budget Act.
(Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)