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Bill > SBX13


CA SBX13

CA SBX13
Personal and corporation taxes: voluntary contribution:


summary

Introduced
In Committee
Crossed Over
Passed
Dead

Introduced Session

2011-2012 Regular Session

Bill Summary

An act to add and repeal Article 20 (commencing with Section 18895) of Chapter 3 of Part 10.2 of Division 2 of the Revenue and Taxation Code, relating to taxation.

AI Summary

This bill establishes a voluntary contribution program called the "Help Our State Fund" that allows individuals to donate any amount in excess of their tax liability directly to the state's General Fund through their tax returns. These contributions, which must be in full dollar amounts and are irrevocable once designated on the original tax return, will be used to support general state operations, including education and public safety. The Franchise Tax Board is required to update tax forms to include a space for this designation, and the bill specifies that contributions will be allocated proportionally if an individual designates funds to multiple accounts. Importantly, this program is temporary, remaining in effect only until January 1, 2016, though any contributions made before its repeal will still be processed. The bill also clarifies that these voluntary contributions are tax-deductible and are intended to address the state's fiscal emergency declared in 2011.

Committee Categories

Budget and Finance

Sponsors (36)

Last Action

From Assembly without further action. (on 09/12/2011)

bill text


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