AB 149 — Personal income taxes: Habitat for Humanity Voluntary Tax Contribution Fund.

Summary

Existing law authorizes an individual to contribute amounts in excess of his or her personal income tax liability for the support of specified funds. Under existing law, there are general administrative provisions applicable to these voluntary contributions, which, among other things, provide for the disbursement of contributions following repeal of the fund provisions and require undesignated funds to be transferred to the General Fund. Existing law also provides that when establishing or extending these voluntary tax contribution funds the words "voluntary tax contribution" be included in the name of the fund, that the administering agency comply with specified Internet Web site reporting requirements, that the fund provisions remain in effect only until January 1 of the 7th calendar year following the first appearance of the voluntary tax contribution on the personal income tax return, that the required calendar year minimum contribution amount for the fund to continue appearing on the return is $250,000, and that the contributions be continuously appropriated from the fund to the administering entity. This bill would allow an individual to designate on his or her personal income tax return that a specified amount in excess of his or her tax liability be transferred to the Habitat for Humanity Voluntary Tax Contribution Fund, which would be created by this bill. The bill would require the fund to meet an annual minimum contribution amount of $250,000, as specified. The bill would conform to those aforementioned requirements by requiring the Department of Housing and Community Development to comply with those Internet Web site reporting requirements and continuously appropriating those funds to the Franchise Tax Board, the Controller, and the Department of Housing and Community Development for disbursement to Habitat for Humanity of California, Inc., which represents and supports California Habitat for Humanity affiliates. The bill would require Habitat for Humanity of California, Inc., to submit, within a specified period of receiving a disbursement, a plan to the Department of Housing and Community Development for the use and distribution of moneys to Habitat for Humanity affiliates in California, as provided. The bill would provide that these provisions would remain in effect only until January 1 of the 7th calendar year following the first appearance of the Habitat for Humanity Voluntary Tax Contribution Fund on the personal income tax return and would repeal the provisions as of December 1 of that year. The bill would provide for an earlier repeal if the Franchise Tax Board determines that the amount of contributions estimated to be received during the 2nd and later calendar years after its first appearance on a return will not at least equal the minimum contribution amount, in which case these provisions would be repealed on December 1 of that year. By continuously appropriating these funds, this bill would make an appropriation.

Bill Text

• Chaptered 10/02/17 - Chaptered Current pdf October 02, 2017
• Enrolled 09/07/17 - Enrolled pdf September 07, 2017
• Amended 07/17/17 - Amended Senate pdf July 17, 2017
• Amended 06/26/17 - Amended Senate pdf June 26, 2017
• Introduced 01/10/17 - Introduced pdf January 10, 2017
• AB149 View text html

Action History

1. October 02, 2017

   Chaptered by Secretary of State - Chapter 398, Statutes of 2017.

2. October 02, 2017

   Approved by the Governor.

3. September 12, 2017

   Enrolled and presented to the Governor at 2:30 p.m.

4. September 05, 2017

   Senate amendments concurred in. To Engrossing and Enrolling. (Ayes 77. Noes 0. Page 2912.).

5. August 31, 2017

   In Assembly. Concurrence in Senate amendments pending. May be considered on or after September 2 pursuant to Assembly Rule 77.

6. August 31, 2017

   Read third time. Passed. Ordered to the Assembly. (Ayes 37. Noes 0. Page 2349.).

7. August 23, 2017

   Ordered to special consent calendar.

8. August 22, 2017

   Read second time. Ordered to third reading.

9. August 21, 2017

   From committee: Do pass. (Ayes 7. Noes 0.) (August 21).

10. July 17, 2017

    Read second time and amended. Re-referred to Com. on APPR.

11. July 13, 2017

    From committee: Amend, and do pass as amended and re-refer to Com. on APPR. (Ayes 7. Noes 0.) (July 12).

12. July 06, 2017

    Re-referred to Com. on GOV. & F.

13. June 28, 2017

    Re-referred to Com. on RLS.

14. June 28, 2017

    Withdrawn from committee.

15. June 26, 2017

    From committee chair, with author's amendments: Amend, and re-refer to committee. Read second time, amended, and re-referred to Com. on PUB. S.

16. June 06, 2017

    In committee: Set, first hearing. Hearing canceled at the request of author.

17. May 10, 2017

    Referred to Com. on PUB. S.

18. March 23, 2017

    In Senate. Read first time. To Com. on RLS. for assignment.

19. March 23, 2017

    Read third time. Passed. Ordered to the Senate. (Ayes 62. Noes 1. Page 718.)

20. March 02, 2017

    Read second time. Ordered to third reading.

21. March 01, 2017

    From committee: Do pass. (Ayes 7. Noes 0.) (February 28).

22. February 13, 2017

    In committee: Hearing postponed by committee.

23. January 19, 2017

    Referred to Com. on PUB. S.

24. January 11, 2017

    From printer. May be heard in committee February 10.

25. January 10, 2017

    Read first time. To print.

Sponsors

• Jones-Sawyer · Primary

Votes

Subjects