California 2019-2020 Regular Session Status: In Committee

SB 241 — Personal Income Tax: California Voluntary Contribution Program.

Last action — Returned to Secretary of Senate pursuant to Joint Rule 56.

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  1. ✓
    Introduced
  2. 2
    In Committee
  3. 3
    Passed Senate
  4. 4
    Passed Assembly
  5. 5
    To Executive
  6. 6
    Enacted

This bill died with 2019-2020 Regular Session. It reached “In Committee” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.

This bill is no longer active — its legislative session has ended, so there is no live prognosis. It would have to be reintroduced in the current session to move again.

Summary

Existing law authorizes taxpayers to designate amounts in excess of their personal income tax liability for the support of specified voluntary contribution funds. Existing law also contains administrative provisions generally applicable to a new or extended voluntary contribution. Existing law provides for various voluntary contribution funds to be listed on the personal income tax return, including the California Firefighters' Memorial Fund and the California Peace Officer Memorial Foundation Fund, which are both repealed on January 1, 2021, except as otherwise provided. This bill would remove the repeal dates for the California Firefighters' Memorial Fund and the California Peace Officer Memorial Foundation Fund, thereby allowing those voluntary contribution funds to be listed on the personal income tax return indefinitely. This bill would modify the existing voluntary check-off system by establishing the California Voluntary Contribution Program, to be administered by the Franchise Tax Board, to promote charitable giving and provide individual taxpayers' voluntary contributions to qualified applicants. The bill would require the board to, among other things, develop the application for participation by specified charitable organizations, defined as qualified applicants, in the program and establish application and renewal fees. The bill would authorize the board to adopt specified policies and guidelines to develop the program and sustain the integrity of its operations. The bill would authorize the board to adopt regulations necessary to carry out these provisions and would make these regulations subject to the Administrative Procedure Act. The bill would require the board to revise the personal income tax form to allow an individual to make designations to qualified applicants. Beginning January 1, 2021, the bill would allow an individual taxpayer to designate charitable contributions to one or more qualified applicants. The bill would require a qualified applicant wishing to receive contributions to submit an application to the program, including an application fee. The bill would require the board to approve an application if specified requirements are met, thereby making a qualified applicant eligible to receive voluntary contributions. The bill would require these contributions to be transferred from the Personal Income Tax Fund to the California Voluntary Contribution Fund, which the bill would create. The bill would continuously appropriate moneys in the California Voluntary Contribution Fund to the board and the Controller for reimbursement of costs, as provided, and the balance from the California Voluntary Contribution Fund for distribution to each qualified applicant designated by a taxpayer, as specified. The bill, on or before September 1, 2026, and on and before September 1 of each year thereafter, would require the board to determine the top 7 grossing voluntary contribution designees based on the amount of voluntary contributions designated on the personal income tax return during the previous calendar year, and would require the board to revise the personal income tax form on or before January 1, 2027, and on and before January 1 of each year thereafter to allow for a designation by a taxpayer to any of the top 7 grossing voluntary contribution designees, in addition to any voluntary contribution funds established by law and designations made by a taxpayer allowed by this bill. This bill would annually require the board to provide the Legislature with a report containing specified information on the program. The bill would also require this report to be made available to the public. The bill would authorize the California State Auditor to conduct independent financial audits of the program to ensure that the proper charitable organizations receive the appropriate amounts designated for allocation pursuant to the program.

Bill Text

Action History

  1. Returned to Secretary of Senate pursuant to Joint Rule 56.

  2. May 16 hearing: Held in committee and under submission.

  3. Set for hearing May 16.

  4. May 13 hearing: Placed on APPR. suspense file.

  5. Set for hearing May 13.

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

  7. From committee: Do pass as amended and re-refer to Com. on APPR. (Ayes 7. Noes 0. Page 845.) (April 24).

  8. From committee with author's amendments. Read second time and amended. Re-referred to Com. on GOV. & F.

  9. Set for hearing April 24.

  10. April 10 set for first hearing canceled at the request of author.

  11. Set for hearing April 10.

  12. From committee with author's amendments. Read second time and amended. Re-referred to Com. on GOV. & F.

  13. Referred to Coms. on GOV. & F. and L., P.E. & R.

  14. From printer. May be acted upon on or after March 14.

  15. Introduced. Read first time. To Com. on RLS. for assignment. To print.

Sponsors

  • Moorlach · Primary

Sponsorship breakdown

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1 sponsors · 0 co-sponsors · 121 not signed on

Sponsors (1)

  • Moorlach

Co-sponsors (0)

None.

Not signed on (121)

121 members have not signed on to this bill.

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"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Votes

Placed on suspense file

Passed 6 Yea · 0 Nay
Party YeaNayPresentNot Voting
Republican 1000
Unaffiliated 5000
Total 6000
% of votes cast 100%0%0%0%
How each member voted (6)
Member Party Vote
Wieckowski — Yea
Portantino — Yea
Bates — Yea
Hill — Yea
Bradford — Yea
Jones, Brian W. Republican Yea

Official roll call →

Subjects

taxation
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Frequently asked questions

What does SB 241 do?
Existing law authorizes taxpayers to designate amounts in excess of their personal income tax liability for the support of specified voluntary contribution funds. Existing law also contains administrative provisions generally applicable to a new or extended voluntary contribution. Existing law provides for various voluntary contribution funds to be listed on the personal income tax return, including the California Firefighters' Memorial Fund and the California Peace Officer Memorial Foundation Fund, which are both repealed on January 1, 2021, except as otherwise provided. This bill would remove the repeal dates for the California Firefighters' Memorial Fund and the California Peace Officer Memorial Foundation Fund, thereby allowing those voluntary contribution funds to be listed on the personal income tax return indefinitely. This bill would modify the existing voluntary check-off system by establishing the California Voluntary Contribution Program, to be administered by the Franchise Tax Board, to promote charitable giving and provide individual taxpayers' voluntary contributions to qualified applicants. The bill would require the board to, among other things, develop the application for participation by specified charitable organizations, defined as qualified applicants, in the program and establish application and renewal fees. The bill would authorize the board to adopt specified policies and guidelines to develop the program and sustain the integrity of its operations. The bill would authorize the board to adopt regulations necessary to carry out these provisions and would make these regulations subject to the Administrative Procedure Act. The bill would require the board to revise the personal income tax form to allow an individual to make designations to qualified applicants. Beginning January 1, 2021, the bill would allow an individual taxpayer to designate charitable contributions to one or more qualified applicants. The bill would require a qualified applicant wishing to receive contributions to submit an application to the program, including an application fee. The bill would require the board to approve an application if specified requirements are met, thereby making a qualified applicant eligible to receive voluntary contributions. The bill would require these contributions to be transferred from the Personal Income Tax Fund to the California Voluntary Contribution Fund, which the bill would create. The bill would continuously appropriate moneys in the California Voluntary Contribution Fund to the board and the Controller for reimbursement of costs, as provided, and the balance from the California Voluntary Contribution Fund for distribution to each qualified applicant designated by a taxpayer, as specified. The bill, on or before September 1, 2026, and on and before September 1 of each year thereafter, would require the board to determine the top 7 grossing voluntary contribution designees based on the amount of voluntary contributions designated on the personal income tax return during the previous calendar year, and would require the board to revise the personal income tax form on or before January 1, 2027, and on and before January 1 of each year thereafter to allow for a designation by a taxpayer to any of the top 7 grossing voluntary contribution designees, in addition to any voluntary contribution funds established by law and designations made by a taxpayer allowed by this bill. This bill would annually require the board to provide the Legislature with a report containing specified information on the program. The bill would also require this report to be made available to the public. The bill would authorize the California State Auditor to conduct independent financial audits of the program to ensure that the proper charitable organizations receive the appropriate amounts designated for allocation pursuant to the program.
Who sponsors SB 241?
SB 241 is sponsored by Moorlach.
What is the current status of SB 241?
This bill died with 2019-2020 Regular Session. It reached “In Committee” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.
Where can I track SB 241?
Track SB 241 free on One Click Politics — get push/email alerts when it moves.

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