California 2017-2018 Regular Session

California Assembly Bill AB2217

Introduced
2/12/18  
Introduced
2/12/18  
Refer
3/19/18  
Refer
3/19/18  
Report Pass
3/20/18  
Report Pass
3/20/18  
Refer
3/21/18  
Report Pass
4/5/18  
Refer
4/9/18  
Report Pass
5/2/18  
Report Pass
5/2/18  
Refer
5/3/18  
Report Pass
5/15/18  
Report Pass
5/15/18  
Refer
5/15/18  
Refer
5/15/18  
Refer
5/23/18  
Refer
5/23/18  
Report Pass
5/25/18  
Engrossed
5/30/18  
Engrossed
5/30/18  
Refer
5/31/18  
Refer
5/31/18  
Refer
6/7/18  
Refer
6/7/18  
Report Pass
8/8/18  
Refer
8/8/18  
Refer
8/8/18  
Refer
8/13/18  
Refer
8/13/18  
Report Pass
8/17/18  

Caption

Income taxes: credits: Bridget “Biddy” Mason Golden State Credit Program.

Impact

If enacted, AB2217 would fundamentally alter the landscape of tax incentives related to philanthropic donations in California. It provides a structured mechanism for the transfer of funds from qualified entities to the Treasurer, enabling these entities to benefit from tax credits equivalent to 80% of contributions made during the taxable year. This facilitates a significant potential for increased donations to essential services and educational programs statewide, impacting the overall funding available for public goods and community welfare.

Summary

AB2217, introduced by Assembly Member Burke, aims to establish the Bridget Biddy Mason Golden State Credit Program within the California Revenue and Taxation Code. This program is designed to facilitate monetary contributions from individuals or entities to specified qualified organizations, including nonprofits and educational institutions. Under the program, the California Treasurer will oversee the transfer of 'Golden State Credits' (GSC) to these qualified entities, essentially offering tax credits to incentivize donations. The program is intended to promote civic engagement and raise additional revenue for essential services and educational opportunities throughout the state.

Sentiment

There exists a generally positive sentiment surrounding AB2217, particularly among proponents who view it as a proactive step toward increasing contributions to crucial nonprofits and educational institutions. Advocates argue that such a program nurtures civic responsibility and provides much-needed financial support to organizations that address social welfare and education. However, there may also be concerns from critics regarding the potential implications of the program on state finances, including how it might affect overall tax revenue and the allocation of public funds.

Contention

While supporters of AB2217 champion its potential to boost community engagement and funding for vital services, opponents may argue that relying on taxpayer contributions through incentivized credits could lead to instability in public funding. Additionally, there are provisions that indicate the program could be rendered inoperative should it conflict with federal income tax law. Such uncertainty could lead to debates about its long-term viability and effectiveness, further fueling discussions on how best to structure tax incentives for charitable contributions.

Companion Bills

No companion bills found.

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