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 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 Repealed on January 1, 2028, pursuant to Section 18808.)
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 14 - Emergency Food for Families Voluntary Tax Contribution Fund › Section 18851.

18851. (a) An individual may designate on the tax return that a contribution in excess of the tax liability, if any, be made to the Emergency Food for Families Voluntary Tax Contribution Fund, which is established by Section 18852. 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.
(d) The Franchise Tax Board shall revise the form of the return to include a space labeled the “Emergency Food for Families 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 the Emergency Food Assistance Program.
(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. 723, Sec. 2. (SB 61) Effective January 1, 2018. Inoperative on or before January 1, 2026, as provided in Section 18855. Repealed on or before December 1, 2026, pursuant to Section 18855.)
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 14 - Emergency Food for Families Voluntary Tax Contribution Fund › Section 18852.

18852. There is in the State Treasury the Emergency Food for Families Voluntary Tax Contribution Fund to receive contributions made pursuant to Section 18851. 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 18851 to be transferred to the Emergency Food for Families Voluntary Tax Contribution Fund. The Controller shall transfer from the Personal Income Tax Fund to the Emergency Food for Families Voluntary Tax Contribution Fund an amount not in excess of the sum of the amounts designated by individuals pursuant to Section 18851 for payment into that fund.
(Amended by Stats. 2017, Ch. 723, Sec. 3. (SB 61) Effective January 1, 2018. Inoperative on or before January 1, 2026, as provided in Section 18855. Repealed on or before December 1, 2026, pursuant to Section 18855.)
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 14 - Emergency Food for Families Voluntary Tax Contribution Fund › Section 18853.

18853. (a) Notwithstanding Section 13340 of the Government Code, all money transferred to the Emergency Food for Families 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 State Department of Social Services for allocation to the Emergency Food Assistance Program. Funds shall be allocated for direct services provided by the Emergency Food Assistance Program and may not be used for the department’s administrative costs.
(b) The State Department of Social Services shall 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. 723, Sec. 4. (SB 61) Effective January 1, 2018. Inoperative on or before January 1, 2026, as provided in Section 18855. Repealed on or before December 1, 2026, pursuant to Section 18855.)
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 14 - Emergency Food for Families Voluntary Tax Contribution Fund › Section 18854.

18854. It is the intent of the Legislature that this article create an additional funding source for the Emergency Food Assistance Program and shall be used to supplement, not supplant, other funding sources for this program.
(Added by Stats. 1998, Ch. 818, Sec. 2. Effective January 1, 1999. Inoperative on or before January 1, 2026, as provided in Section 18855. Repealed on or before December 1, 2026, pursuant to Section 18855.)
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 14 - Emergency Food for Families Voluntary Tax Contribution Fund › Section 18855.

18855. (a) Except as otherwise provided in subdivision (b), this article shall remain in effect only until January 1, 2026, and as of December 1 of that year is repealed, unless a later enacted statute, that is enacted before January 1, 2026, deletes or extends that date.
(b) (1) By September 1, 2006, and by September 1 of each subsequent calendar year that the Emergency Food for Families 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 as described in paragraph (3). The Franchise Tax Board shall estimate the amount of contributions to be received by using the actual amounts received and an estimate of the contributions that will be received by the end of that calendar year.
(2) If the Franchise Tax Board determines that the amount of 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).
(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. 2017, Ch. 723, Sec. 5. (SB 61) Effective January 1, 2018. Repealed on or before December 1, 2026, pursuant to its own provisions. Note: Termination provisions affect Article 14, commencing with Section 18851.)
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 14.5 - Mental Health Crisis Prevention Voluntary Tax Contribution Fund › Section 18857.

18857. (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 Mental Health Crisis Prevention Voluntary Tax Contribution Fund, which is established by Section 18857.1. That designation is to be used as a voluntary contribution on the tax return.
(b) The contributions shall be in full dollar amounts and may be made individually by each signatory on a joint return.
(c) A designation shall be made for any taxable year on the original return for that taxable year and once made is irrevocable. If payments and credits reported on the return, together with any other credits associated with the taxpayer’s account, do not exceed the taxpayer’s liability, the return shall be treated as though no designation has been made.
(d) The Franchise Tax Board shall revise the form of the return to include a space labeled the “Mental Health Crisis 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 fund the Crisis Intervention Team program that trains peace officers to assist, and engage safely with, persons living with mental illness.
(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 Mental Health Crisis Prevention Voluntary Tax Contribution Fund shall not be added on the return until another voluntary contribution designation is removed or space is available, whichever occurs first.
(Added by Stats. 2021, Ch. 61, Sec. 1. (AB 1065) Effective January 1, 2022. Inoperative on date prescribed in Section 18857.3. Repealed, pursuant to Section 18857.3, on December 1 following inoperative date.)
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 14.5 - Mental Health Crisis Prevention Voluntary Tax Contribution Fund › Section 18857.1.

18857.1. There is hereby established in the State Treasury the Mental Health Crisis Prevention Voluntary Tax Contribution Fund to receive contributions made pursuant to Section 18857. 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 18857 to be transferred to the Mental Health Crisis Prevention Voluntary Tax Contribution Fund. The Controller shall transfer from the Personal Income Tax Fund to the Mental Health Crisis Prevention Voluntary Tax Contribution Fund an amount not in excess of the sum of the amounts designated by individuals pursuant to Section 18857 for payment into that fund.
(Added by Stats. 2021, Ch. 61, Sec. 1. (AB 1065) Effective January 1, 2022. Inoperative on date prescribed in Section 18857.3. Repealed, pursuant to Section 18857.3, on December 1 following inoperative date.)
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 14.5 - Mental Health Crisis Prevention Voluntary Tax Contribution Fund › Section 18857.2.

18857.2. (a) Notwithstanding Section 13340 of the Government Code, all money transferred to the Mental Health Crisis Prevention Voluntary Tax Contribution Fund shall be continuously appropriated and allocated as follows:
(1) To the Franchise Tax Board, the Controller, and the Department of the California Highway Patrol for reimbursement of all costs incurred by the Franchise Tax Board, the Controller, and the Department of the California Highway Patrol in connection with their duties under this article.
(2) (A) To the Department of the California Highway Patrol for disbursement to the National Alliance on Mental Illness California to fund the Crisis Intervention Team program that trains peace officers to assist, and engage safely with, persons living with mental illness.
(B) The National Alliance on Mental Illness California shall not use more than 5 percent of the moneys received pursuant to this article for administrative purposes.
(b) The Department of the California Highway Patrol shall report on its internet website information provided by the National Alliance on Mental Illness on the process for awarding money, the amount of money spent on administration, and an itemization of how program funds were awarded.
(Added by Stats. 2021, Ch. 61, Sec. 1. (AB 1065) Effective January 1, 2022. Inoperative on date prescribed in Section 18857.3. Repealed, pursuant to Section 18857.3, on December 1 following inoperative date.)
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 14.5 - Mental Health Crisis Prevention Voluntary Tax Contribution Fund › Section 18857.3.

18857.3. (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 Mental Health Crisis Prevention 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 Mental Health Crisis Prevention 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. 2021, Ch. 61, Sec. 1. (AB 1065) Effective January 1, 2022. Repealed on December 1 of year prescribed in subd. (a) or subd. (b). Note: Termination provisions affect Article 14.5, commencing with Section 18857.)
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 15 - California Cancer Research Fund › Section 18861.

18861. (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 Cancer Research Voluntary Tax Contribution Fund, pursuant to Section 18862. 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 a joint return.
(c) A designation under subdivision (a) shall be made for any taxable year on the original return for that taxable year, and once made shall be irrevocable. 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) If an individual designates a contribution to more than one account or fund listed on the tax return, and the amount available 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 Cancer Research 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 causes, detection, and prevention of cancer, to expand community-based education on cancer, and to provide prevention and awareness activities for communities that are disproportionately at risk or afflicted by cancer.
(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. 2017, Ch. 427, Sec. 5. (SB 440) Effective January 1, 2018. Inoperative on or before January 1, 2025, as prescribed in Section 18864. Repealed on or before December 1, 2025, pursuant to Section 18864.)
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 15 - California Cancer Research Fund › Section 18862.

18862. There is hereby created in the State Treasury the California Cancer Research Voluntary Tax Contribution Fund to receive contributions made pursuant to Section 18861. 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 18861 to be transferred to the California Cancer Research Voluntary Tax Contribution Fund. The Controller shall transfer from the Personal Income Tax Fund to the California Cancer Research Voluntary Tax Contribution Fund an amount not in excess of the sum of the amounts designated by individuals pursuant to Section 18861 for payment into that fund.
(Amended by Stats. 2017, Ch. 427, Sec. 6. (SB 440) Effective January 1, 2018. Inoperative on or before January 1, 2025, as prescribed in Section 18864. Repealed on or before December 1, 2025, pursuant to Section 18864.)
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 15 - California Cancer Research Fund › Section 18863.

18863. (a) Notwithstanding Section 13340 of the Government Code, all money transferred to the California 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 Regents of the University of California for distribution of grants for the purposes of conducting research on the causes and treatments for cancer, expanding community-based education on cancer, and providing culturally sensitive and appropriate prevention and awareness activities targeted toward communities that are disproportionately at risk or afflicted by cancer, and for reimbursement of any costs incurred by the regents for administering the grants authorized pursuant to this section.
(b) The Legislature requests the Regents of 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. 7. (SB 440) Effective January 1, 2018. Inoperative on or before January 1, 2025, as prescribed in Section 18864. Repealed on or before December 1, 2025, pursuant to Section 18864.)
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 15 - California Cancer Research Fund › Section 18864.

18864. (a) Except as otherwise 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 of the second calendar year and each subsequent calendar year that the California Cancer Research 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 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.
(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 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 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. 2017, Ch. 427, Sec. 8. (SB 440) Effective January 1, 2018. Repealed on or before December 1, 2025, pursuant to its own provisions. Note: Termination provisions affect Article 15, commencing with Section 18861.)
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 16 - General Provisions › Section 18872.

18872. The Legislature finds and declares that it is important to inform taxpayers that they may make voluntary contributions to certain funds or programs, as provided on the state income tax return. The Legislature further finds and declares that many taxpayers remain unaware of the voluntary contribution check-offs on the state income tax return. Therefore, it is the intent of the Legislature to encourage all persons who prepare state income tax returns to inform their clients in writing, prior to the completion of any tax return, that they may make a contribution to any voluntary contribution check-off on the state income tax return if they so choose.
(Amended by Stats. 1998, Ch. 485, Sec. 151. Effective January 1, 1999.)
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 16 - General Provisions › Section 18873.

18873. Notwithstanding any other law, all of the following requirements shall apply to any new voluntary tax contributions, including an extension of any existing voluntary tax contribution:
(a) The words “voluntary tax contribution” shall be included as part of the name of the fund.
(b) (1) The administering agency’s Internet Web site shall report the process for awarding money, the amount of money spent on administration, and an itemization of how program funds were awarded by the agency, including, but not limited to, information regarding recipients of funds.
(2) An “administering agency” means the state agency or other governmental entity, other than the Franchise Tax Board and the Controller, to which funds are allocated to accomplish the purposes of the voluntary tax contribution designation.
(c) (1) Except as otherwise provided in paragraph (2) or where another inoperative or repeal date is provided, the article establishing the voluntary tax contribution shall remain in effect only until January 1 of the seventh calendar year following the first appearance of the contribution on the personal income tax return, and is repealed as of December 1 of that year.
(2) The minimum contribution amount that must be received for the fund to continue appearing on the tax return is two hundred fifty thousand dollars ($250,000) for the second calendar year after the first appearance of the fund on the personal income tax return and each calendar year thereafter.
(d) Contributions made pursuant to the voluntary tax contribution shall be continuously appropriated from the fund to the administering agency to be spent as prescribed in the act in which the voluntary tax contribution is enacted.
(e) This section shall apply only to new voluntary tax contributions, including an extension of any existing voluntary tax contribution, that take effect on or after January 2, 2017.
(Added by Stats. 2016, Ch. 597, Sec. 1. (SB 1476) Effective January 1, 2017.)
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 16 - General Provisions › Section 18874.

18874. (a) Except as provided in subdivision (b) and notwithstanding any other law, the following shall apply to any voluntary tax contribution fund established by this chapter, appearing on the tax return for the 2016 taxable year, that has a minimum contribution amount requirement for the 2017 calendar year in order to continue to appear on the tax return form for the 2017 taxable year:
(1) The minimum contribution amount requirement for the 2017 calendar year is equal to zero dollars ($0).
(2) The minimum contribution amount requirement for the 2018 calendar year, in order to appear on the tax return form for the 2018 taxable year, means the greater of either two hundred fifty thousand dollars ($250,000), pursuant to paragraph (2) of subdivision (c) of Section 18873, or the minimum contribution amount previously determined, pursuant to the provisions of the article establishing the fund, as of September 1, 2016, that would have been for the 2017 calendar year for that fund.
(b) This section does not apply to a voluntary contribution fund that is otherwise subject to repeal, pursuant to the provisions of the article establishing the fund, without regard to satisfying a minimum contribution amount requirement.
(Amended by Stats. 2017, Ch. 252, Sec. 19. (AB 131) Effective September 16, 2017.)
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 17 - California ALS Research Network Voluntary Tax Contribution Fund › Section 18881.

18881. The Legislature finds and declares all of the following:
(a) Amyotrophic lateral sclerosis (ALS), more commonly known as Lou Gehrig’s disease, is a degenerative disease of the motor nerves that causes progressive weakness of all voluntary muscles. People with ALS become unable to move, swallow, speak, and breathe without assistance, usually remaining fully aware of what is happening to them and their families.
(b) ALS is a fatal disease. There is no cure and only a few drug therapies, none of which allow for meaningful life extension. Most ALS patients die within two to five years of symptom onset. Every 90 minutes someone is diagnosed with ALS, and every 90 minutes someone dies of the disease. ALS knows no racial, ethnic, or socioeconomic boundaries, often striking people at midlife and at the height of family, career, and financial responsibilities.
(c) The devastating physical, emotional, and financial effects caused by the progression of ALS and the 24-hour, seven-day-a-week caregiving required impact not only the patient, but the entire family. ALS is a family disease, and the need for a coordinated effort on the part of the research and clinical care community in California is essential.
(d) It is the intent of the Legislature, in enacting this article, to establish a systematic program to bring together California’s academic, clinical, and scientific infrastructure to advance our collective understanding of the causes, cures, and prevention of ALS. The outcome of this collaboration may have direct effects and consequences on the development of a comprehensive system that may identify the causes, cures, and prevention of ALS, as well as improving the screening, diagnosis, and treatment of victims of ALS. This program shall underwrite the costs of bringing together California’s physicians, hospitals, laboratories, educational institutions, and other organizations and persons for the purpose of enabling organizations and persons to advance ideas and activities that will better our understanding of ALS clinical care and explore opportunities that science can play in the diagnosis, treatment, and prevention of ALS.
(Added by Stats. 2023, Ch. 265, Sec. 1. (AB 511) Effective January 1, 2024. Inoperative as prescribed in subd. (b) of Section 18885 if its repeal conditions are met. Repealed, pursuant to Section 18885, on December 1, 2031, by subd. (a), or on earlier date prescribed in subd. (b).)
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 17 - California ALS Research Network Voluntary Tax Contribution Fund › Section 18882.

18882. (a) For taxable years beginning on or after January 1, 2024, and before January 1, 2031, an individual may designate on the tax return that a contribution in excess of the personal income tax liability, if any, be made to the California ALS Research Network Voluntary Tax Contribution Fund established in Section 18883. That designation is to be used as a voluntary contribution on the tax return.
(b) The contributions shall be in full dollar amounts and may be made individually by each signatory on a joint return.
(c) A designation shall be made for any taxable year on the original return for that taxable year and once made is irrevocable. If payments and credits reported on the return, together with any other credits associated with the taxpayer’s account, do not exceed the taxpayer’s liability, the return shall be treated as though no designation has been made.
(d) The Franchise Tax Board shall revise the form of the return to include a space labeled the “California ALS Research Network 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 collaboration of clinicians, scientists, and academic and industry research organizations relating to the cure, screening, and treatment of ALS.
(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. 2023, Ch. 265, Sec. 1. (AB 511) Effective January 1, 2024. Inoperative as prescribed in subd. (b) of Section 18885 if its repeal conditions are met. Repealed, pursuant to Section 18885, on December 1, 2031, by subd. (a), or on earlier date prescribed in subd. (b).)
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 17 - California ALS Research Network Voluntary Tax Contribution Fund › Section 18883.

18883. There is hereby established in the State Treasury the California ALS Research Network Voluntary Tax Contribution Fund to receive contributions made pursuant to Section 18882. 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 18882 to be transferred to the California ALS Research Network Voluntary Tax Contribution Fund. The Controller shall transfer from the Personal Income Tax Fund to the California ALS Research Network Voluntary Tax Contribution Fund an amount not in excess of the sum of the amounts designated by individuals pursuant to Section 18882 for payment into that fund.
(Added by Stats. 2023, Ch. 265, Sec. 1. (AB 511) Effective January 1, 2024. Inoperative as prescribed in subd. (b) of Section 18885 if its repeal conditions are met. Repealed, pursuant to Section 18885, on December 1, 2031, by subd. (a), or on earlier date prescribed in subd. (b).)
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 17 - California ALS Research Network Voluntary Tax Contribution Fund › Section 18884.

18884. (a) Notwithstanding Section 13340 of the Government Code, all money transferred to the California ALS Research Network Voluntary Tax Contribution Fund shall be continuously appropriated and allocated as follows:
(1) To the Franchise Tax Board, the Controller, and the State Department of Public Health for reimbursement of all costs incurred by the Franchise Tax Board, the Controller, and the State Department of Public Health in connection with their duties under this article.
(2) (A) To the State Department of Public Health, for disbursement to the Amyotrophic Lateral Sclerosis Association Golden West Chapter, a California based nonprofit organization exempt from taxation under Section 501(c)(3) of the Internal Revenue Code, to support the work of their California ALS Research Network in an effort to develop and advance the understanding, techniques, and modalities effective in the prevention, treatment, and cure of ALS.
(B) The Amyotrophic Lateral Sclerosis Association Golden West Chapter shall not use moneys received pursuant to this article for administrative purposes.
(b) On or before January 1, 2025, and annually thereafter, the Amyotrophic Lateral Sclerosis Association Golden West Chapter shall provide to the State Department of Public Health information on how moneys received pursuant to this article were spent, including an itemization of how program funds were awarded, such as to specific research grants, projects, and events, and the department shall report that information on its internet website.
(Added by Stats. 2023, Ch. 265, Sec. 1. (AB 511) Effective January 1, 2024. Inoperative as prescribed in subd. (b) of Section 18885 if its repeal conditions are met. Repealed, pursuant to Section 18885, on December 1, 2031, by subd. (a), or on earlier date prescribed in subd. (b).)
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 17 - California ALS Research Network Voluntary Tax Contribution Fund › Section 18885.

18885. (a) Except as otherwise provided in subdivision (b), this article shall remain in effect only until December 1, 2031, and as of that date is repealed.
(b) (1) By September 1 of the second calendar year and each subsequent calendar year that the California ALS Research Network Voluntary Tax Contribution Fund appears on the tax return, the Franchise Tax Board shall determine whether the amount of contributions estimated to be received during the calendar year will equal or exceed the minimum contribution amount for the calendar year. The Franchise Tax Board shall estimate the amount of contributions to be received by using the actual amounts received and an estimate of the contributions that will be received by the end of that calendar year, and shall provide written notification of those estimates to the 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).
(Added by Stats. 2023, Ch. 265, Sec. 1. (AB 511) Effective January 1, 2024. Repealed on or before December 1, 2031, as prescribed by its own provisions. Note: Termination provisions affect Article 17, commencing with Section 18881.)
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 19 - Keep Arts in Schools Voluntary Tax Contribution Fund › Section 18891.

18891. (a) An individual may designate on the tax return that a contribution in excess of tax liability, if any, be made to the Keep Arts in Schools Voluntary Tax Contribution Fund established by Section 18892. That designation is to be used as a voluntary contribution on the tax return.
(b) A contribution shall be in a full dollar amount and may be made individually by each signatory on a joint return.
(c) A designation made under subdivision (a) shall be made for any taxable year on the original return for that taxable year, and once made shall be irrevocable. If payments and credits reported on the return, together with any other credits associated with the individual’s account do not exceed the individual’s tax liability, if any, the return shall be treated as though a designation had not been made.
(d) The Franchise Tax Board shall revise the form of the return to include a space labeled the “Keep Arts in Schools Voluntary Tax Contribution Fund” to allow for the designation permitted under subdivision (a). The form shall also include in the instructions information that the contribution may be in the amount of one dollar ($1) or more and that the contribution shall be used by the Arts Council for the allocation of grants to individuals or organizations administering arts programs.
(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. 519, Sec. 6. (SB 503) Effective January 1, 2018. Inoperative on or before January 1, 2025, as prescribed in Section 18894. Repealed on or before December 1, 2025, pursuant to Section 18894.)
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 19 - Keep Arts in Schools Voluntary Tax Contribution Fund › Section 18892.

18892. There is hereby established in the State Treasury the Keep Arts in Schools Voluntary Tax Contribution Fund to receive contributions made pursuant to Section 18891. 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 18891 to be transferred to the Keep Arts in Schools Voluntary Tax Contribution Fund. The Controller shall transfer from the Personal Income Tax Fund to the Keep Arts in Schools Voluntary Tax Contribution Fund an amount not in excess of the sum of the amounts designated by individuals pursuant to Section 18891 for payment into that fund.
(Amended by Stats. 2017, Ch. 519, Sec. 7. (SB 503) Effective January 1, 2018. Inoperative on or before January 1, 2025, as prescribed in Section 18894. Repealed on or before December 1, 2025, pursuant to Section 18894.)
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 19 - Keep Arts in Schools Voluntary Tax Contribution Fund › Section 18893.

18893. Notwithstanding Section 13340 of the Government Code, all money transferred to the Keep Arts in Schools Voluntary Tax Contribution Fund shall be continuously appropriated and allocated as follows:
(a) To the Franchise Tax Board and the Controller only for reimbursement of all costs incurred by the Franchise Tax Board and the Controller in connection with their duties under this article.
(b) (1) To the Arts Council, for allocation of grants to individuals or organizations administering arts programs for children in preschool through 12th grade pursuant to subdivision (o) of Section 8753 of the Government Code.
(2) Funds made available to the Arts Council shall not be used for any purpose other than to provide grants as prescribed by this subdivision. Funds made available pursuant to this subdivision shall not be used by the Arts Council for administrative purposes, to reimburse its costs associated with administering grants, to further its programs, or for any purpose relating to its own operations.
(3) The Arts Council shall comply with subdivision (b) of Section 18873.
(Amended by Stats. 2017, Ch. 519, Sec. 8. (SB 503) Effective January 1, 2018. Inoperative on or before January 1, 2025, as prescribed in Section 18894. Repealed on or before December 1, 2025, pursuant to Section 18894.)
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 19 - Keep Arts in Schools Voluntary Tax Contribution Fund › Section 18894.

18894. (a) Except as otherwise provided in subdivision (b), this article shall remain in effect only until January 1, 2025, and is repealed as of December 1 of that year.
(b) (1) By September 1 of the 2018 calendar year and each subsequent calendar year that the Keep Arts in Schools 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 as described in paragraph (3). The Franchise Tax Board shall estimate the amount of contributions to be received by using the actual amounts received and an estimate of the contributions that will be received by the end of that calendar year.
(2) If the Franchise Tax Board determines that the amount of the contributions estimated to be received during a calendar year will not at least equal the minimum contribution amount for the calendar year, this article shall be inoperative with respect to taxable years beginning on or after January 1 of that calendar year, and shall be repealed on December 1 of that year.
(3) For purposes of this section, the minimum contribution amount for a calendar year means two hundred fifty thousand dollars ($250,000).
(Amended by Stats. 2017, Ch. 519, Sec. 9. (SB 503) Effective January 1, 2018. Repealed on or before December 1, 2025, pursuant to its own provisions. Note: Termination provisions affect Article 19, commencing with Section 18891.)
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 20 - School Supplies for Homeless Children Voluntary Tax Contribution Fund › Section 18895.

18895. (a) An individual may designate on the tax return that a contribution in excess of the tax liability, if any, be made to the School Supplies for Homeless Children Voluntary Tax Contribution Fund established by Section 18896.
(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 a taxable year on the original return for that taxable year, and once made shall be irrevocable. If payments and credits reported on the return, together with any other credits associated with the individual’s account, do not exceed the individual’s tax liability, the return shall be treated as though no designation has been made.
(d) If an individual designates a contribution to more than one account or fund listed on the tax return, and the amount available 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 form of the return to include a space labeled “School Supplies for Homeless Children Voluntary Tax Contribution Fund” to allow for the designation permitted under subdivision (a). The form shall also include in the instructions information that the contribution may be in the amount of one dollar ($1) or more and that the contribution shall be used to provide school supplies for homeless children.
(f) Notwithstanding any other law, a voluntary contribution designation for the School Supplies for Homeless Children Voluntary Tax Contribution Fund shall not be added on the tax return until another voluntary contribution designation is removed.
(g) A deduction shall be allowed under Article 6 (commencing with Section 17201) of Chapter 3 of Part 10 for a contribution made pursuant to subdivision (a).
(Amended by Stats. 2021, Ch. 96, Sec. 2. (AB 742) Effective January 1, 2022. Inoperative on or before January 1, 2029, as provided in Section 18898. Repealed on or before December 1, 2029, pursuant to Section 18898.)
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 20 - School Supplies for Homeless Children Voluntary Tax Contribution Fund › Section 18896.

18896. There is hereby established in the State Treasury the School Supplies for Homeless Children Voluntary Tax Contribution Fund to receive contributions made pursuant to Section 18895. 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 18895 to be transferred to the School Supplies for Homeless Children Voluntary Tax Contribution Fund. The Controller shall transfer from the Personal Income Tax Fund to the School Supplies for Homeless Children Voluntary Tax Contribution Fund an amount not in excess of the sum of the amounts designated by individuals pursuant to Section 18895 for payment into that fund.
(Amended by Stats. 2021, Ch. 96, Sec. 3. (AB 742) Effective January 1, 2022. Inoperative on or before January 1, 2029, as provided in Section 18898. Repealed on or before December 1, 2029, pursuant to Section 18898.)