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California Assembly Bill AB2400

California 2017-2018 Regular Session

California Assembly Bill AB2400 Compare Versions

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1-Assembly Bill No. 2400 CHAPTER 299 An act to amend Sections 18763, 18764, 18765, and 18766 of, and to amend the heading of Article 6 (commencing with Section 18761) of Chapter 3 of Part 10.2 of Division 2 of, the Revenue and Taxation Code, relating to taxation, and making an appropriation therefor. [ Approved by Governor September 07, 2018. Filed with Secretary of State September 07, 2018. ] LEGISLATIVE COUNSEL'S DIGESTAB 2400, Kalra. Personal income taxes: voluntary contribution fund: Alzheimers disease research.Existing law allows taxpayers, until January 1, 2020, to designate on his or her personal income tax return that a specified amount in excess of his or her personal income tax liability be contributed to the California Alzheimers Disease and Related Disorders Research Fund, which is subject to appropriation by the Legislature, to be allocated to the Franchise Tax Board, the Controller, and the appropriate state department as established by the Secretary of California Health and Human Services in consultation with the California Department of Aging, and any others that the secretary deems appropriate to be expended for Alzheimers disease research.Existing law requires that when establishing or extending the operation of 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 rename the fund as the California Alzheimers Disease and Related Dementia Research Voluntary Tax Contribution Fund and would instead require the funds to be allocated to the State Department of Public Health to support eligible programs awarded grants under selection criteria established by the State Department of Public Health Alzheimers Disease Program.The bill would also conform with the above-mentioned requirements by extending the operation of the provisions of the California Alzheimers Disease and Related Disorders Research Fund to January 1, 2025, renaming the fund, continuously appropriating the fund to the Franchise Tax Board, the Controller, and the State Department of Public Health for purposes of carrying out these provisions, and requiring the State Department of Public Health to comply with those Internet Web site reporting requirements. By continuously appropriating the funds described above, the bill would make an appropriation.Digest Key Vote: MAJORITY Appropriation: YES Fiscal Committee: YES Local Program: NO Bill TextThe people of the State of California do enact as follows:SECTION 1. The heading of Article 6 (commencing with Section 18761) of Chapter 3 of Part 10.2 of Division 2 of the Revenue and Taxation Code is amended to read: Article 6. California Alzheimers Disease and Related Dementia Research Voluntary Tax Contribution FundSEC. 2. Section 18763 of the Revenue and Taxation Code is amended to read:18763. (a) An individual may designate on the tax return that a contribution in excess of the tax liability, if any, be made to the California Alzheimers Disease and Related Dementia Research Voluntary Tax Contribution Fund, that is established by Section 18764.(b) The contributions shall be in full dollar amounts and may be made individually by each signatory on the joint return.(c) A designation under subdivision (a) shall be made for any taxable year on the individual 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 individuals account, do not exceed the individuals tax liability, the return shall be treated as though no designation has been made.(d) The Franchise Tax Board shall revise the forms of the return to include a space labeled the Alzheimers Disease and Related Dementia 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 cure and treatment of Alzheimers disease.(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).SEC. 3. Section 18764 of the Revenue and Taxation Code is amended to read:18764. There is in the State Treasury the California Alzheimers Disease and Related Dementia Research Voluntary Tax Contribution Fund to receive contributions made pursuant to Section 18763. The Franchise Tax Board shall notify the Controller of both the amount of money paid by individuals in excess of their tax liability and the amount of refund money that individuals have designated pursuant to Section 18763 to be transferred to the California Alzheimers Disease and Related Dementia Research Voluntary Tax Contribution Fund. The Controller shall transfer from the Personal Income Tax Fund to the California Alzheimers Disease and Related Dementia Research Voluntary Tax Contribution Fund an amount not in excess of the sum of the amounts designated by individuals pursuant to Section 18763 for payment into that fund.SEC. 4. Section 18765 of the Revenue and Taxation Code is amended to read:18765. (a) (1) Notwithstanding Section 13340 of the Government Code, all money transferred to the California Alzheimers Disease and Related Dementia Research Voluntary Tax Contribution Fund shall be continuously appropriated and allocated as follows:(A) To the Franchise Tax Board, the Controller, and the State Department of Public Health for reimbursement of all administrative costs incurred by the Franchise Tax Board, the Controller, and the State Department of Public Health in connection with their duties under this article.(B) To the State Department of Public Health to support eligible programs awarded grants under the selection criteria established by the State Department of Public Healths Alzheimers Disease Program (Article 4 (commencing with Section 125275) of Chapter 2 of Part 5 of Division 106 of the Health and Safety Code) and for direct program-related expenses.(2) All moneys allocated pursuant to paragraph (1) may be carried over from the year in which they were received.(3) Grant moneys shall not be used for any purpose outside this state.(b) The State Department of Public Health shall comply with the Internet Web site reporting requirements described in Section 18873.SEC. 5. Section 18766 of the Revenue and Taxation Code is amended to read:18766. (a) Except as otherwise provided in subdivision (b), this article shall remain in effect only for taxable years beginning before January 1, 2025, and as of December 1 of that year is repealed.(b) (1) By September 1, 2019, and by September 1 of each subsequent calendar year that the California Alzheimers Disease and Related Dementia Research 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 contributions 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. If the Franchise Tax Board determines that the fund is projected to fall below the minimum contribution amount, the Franchise Tax Board shall provide written notification 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).
1+Enrolled August 22, 2018 Passed IN Senate August 13, 2018 Passed IN Assembly August 20, 2018 Amended IN Senate June 14, 2018 CALIFORNIA LEGISLATURE 20172018 REGULAR SESSION Assembly Bill No. 2400Introduced by Assembly Member Kalra(Principal coauthor: Assembly Member Reyes)(Coauthor: Assembly Member Burke)February 14, 2018 An act to amend Sections 18763, 18764, 18765, and 18766 of, and to amend the heading of Article 6 (commencing with Section 18761) of Chapter 3 of Part 10.2 of Division 2 of, the Revenue and Taxation Code, relating to taxation, and making an appropriation therefor. LEGISLATIVE COUNSEL'S DIGESTAB 2400, Kalra. Personal income taxes: voluntary contribution fund: Alzheimers disease research.Existing law allows taxpayers, until January 1, 2020, to designate on his or her personal income tax return that a specified amount in excess of his or her personal income tax liability be contributed to the California Alzheimers Disease and Related Disorders Research Fund, which is subject to appropriation by the Legislature, to be allocated to the Franchise Tax Board, the Controller, and the appropriate state department as established by the Secretary of California Health and Human Services in consultation with the California Department of Aging, and any others that the secretary deems appropriate to be expended for Alzheimers disease research.Existing law requires that when establishing or extending the operation of 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 rename the fund as the California Alzheimers Disease and Related Dementia Research Voluntary Tax Contribution Fund and would instead require the funds to be allocated to the State Department of Public Health to support eligible programs awarded grants under selection criteria established by the State Department of Public Health Alzheimers Disease Program.The bill would also conform with the above-mentioned requirements by extending the operation of the provisions of the California Alzheimers Disease and Related Disorders Research Fund to January 1, 2025, renaming the fund, continuously appropriating the fund to the Franchise Tax Board, the Controller, and the State Department of Public Health for purposes of carrying out these provisions, and requiring the State Department of Public Health to comply with those Internet Web site reporting requirements. By continuously appropriating the funds described above, the bill would make an appropriation.Digest Key Vote: MAJORITY Appropriation: YES Fiscal Committee: YES Local Program: NO Bill TextThe people of the State of California do enact as follows:SECTION 1. The heading of Article 6 (commencing with Section 18761) of Chapter 3 of Part 10.2 of Division 2 of the Revenue and Taxation Code is amended to read: Article 6. California Alzheimers Disease and Related Dementia Research Voluntary Tax Contribution FundSEC. 2. Section 18763 of the Revenue and Taxation Code is amended to read:18763. (a) An individual may designate on the tax return that a contribution in excess of the tax liability, if any, be made to the California Alzheimers Disease and Related Dementia Research Voluntary Tax Contribution Fund, that is established by Section 18764.(b) The contributions shall be in full dollar amounts and may be made individually by each signatory on the joint return.(c) A designation under subdivision (a) shall be made for any taxable year on the individual 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 individuals account, do not exceed the individuals tax liability, the return shall be treated as though no designation has been made.(d) The Franchise Tax Board shall revise the forms of the return to include a space labeled the Alzheimers Disease and Related Dementia 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 cure and treatment of Alzheimers disease.(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).SEC. 3. Section 18764 of the Revenue and Taxation Code is amended to read:18764. There is in the State Treasury the California Alzheimers Disease and Related Dementia Research Voluntary Tax Contribution Fund to receive contributions made pursuant to Section 18763. The Franchise Tax Board shall notify the Controller of both the amount of money paid by individuals in excess of their tax liability and the amount of refund money that individuals have designated pursuant to Section 18763 to be transferred to the California Alzheimers Disease and Related Dementia Research Voluntary Tax Contribution Fund. The Controller shall transfer from the Personal Income Tax Fund to the California Alzheimers Disease and Related Dementia Research Voluntary Tax Contribution Fund an amount not in excess of the sum of the amounts designated by individuals pursuant to Section 18763 for payment into that fund.SEC. 4. Section 18765 of the Revenue and Taxation Code is amended to read:18765. (a) (1) Notwithstanding Section 13340 of the Government Code, all money transferred to the California Alzheimers Disease and Related Dementia Research Voluntary Tax Contribution Fund shall be continuously appropriated and allocated as follows:(A) To the Franchise Tax Board, the Controller, and the State Department of Public Health for reimbursement of all administrative costs incurred by the Franchise Tax Board, the Controller, and the State Department of Public Health in connection with their duties under this article.(B) To the State Department of Public Health to support eligible programs awarded grants under the selection criteria established by the State Department of Public Healths Alzheimers Disease Program (Article 4 (commencing with Section 125275) of Chapter 2 of Part 5 of Division 106 of the Health and Safety Code) and for direct program-related expenses.(2) All moneys allocated pursuant to paragraph (1) may be carried over from the year in which they were received.(3) Grant moneys shall not be used for any purpose outside this state.(b) The State Department of Public Health shall comply with the Internet Web site reporting requirements described in Section 18873.SEC. 5. Section 18766 of the Revenue and Taxation Code is amended to read:18766. (a) Except as otherwise provided in subdivision (b), this article shall remain in effect only for taxable years beginning before January 1, 2025, and as of December 1 of that year is repealed.(b) (1) By September 1, 2019, and by September 1 of each subsequent calendar year that the California Alzheimers Disease and Related Dementia Research 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 contributions 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. If the Franchise Tax Board determines that the fund is projected to fall below the minimum contribution amount, the Franchise Tax Board shall provide written notification 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).
22
3- Assembly Bill No. 2400 CHAPTER 299 An act to amend Sections 18763, 18764, 18765, and 18766 of, and to amend the heading of Article 6 (commencing with Section 18761) of Chapter 3 of Part 10.2 of Division 2 of, the Revenue and Taxation Code, relating to taxation, and making an appropriation therefor. [ Approved by Governor September 07, 2018. Filed with Secretary of State September 07, 2018. ] LEGISLATIVE COUNSEL'S DIGESTAB 2400, Kalra. Personal income taxes: voluntary contribution fund: Alzheimers disease research.Existing law allows taxpayers, until January 1, 2020, to designate on his or her personal income tax return that a specified amount in excess of his or her personal income tax liability be contributed to the California Alzheimers Disease and Related Disorders Research Fund, which is subject to appropriation by the Legislature, to be allocated to the Franchise Tax Board, the Controller, and the appropriate state department as established by the Secretary of California Health and Human Services in consultation with the California Department of Aging, and any others that the secretary deems appropriate to be expended for Alzheimers disease research.Existing law requires that when establishing or extending the operation of 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 rename the fund as the California Alzheimers Disease and Related Dementia Research Voluntary Tax Contribution Fund and would instead require the funds to be allocated to the State Department of Public Health to support eligible programs awarded grants under selection criteria established by the State Department of Public Health Alzheimers Disease Program.The bill would also conform with the above-mentioned requirements by extending the operation of the provisions of the California Alzheimers Disease and Related Disorders Research Fund to January 1, 2025, renaming the fund, continuously appropriating the fund to the Franchise Tax Board, the Controller, and the State Department of Public Health for purposes of carrying out these provisions, and requiring the State Department of Public Health to comply with those Internet Web site reporting requirements. By continuously appropriating the funds described above, the bill would make an appropriation.Digest Key Vote: MAJORITY Appropriation: YES Fiscal Committee: YES Local Program: NO
3+ Enrolled August 22, 2018 Passed IN Senate August 13, 2018 Passed IN Assembly August 20, 2018 Amended IN Senate June 14, 2018 CALIFORNIA LEGISLATURE 20172018 REGULAR SESSION Assembly Bill No. 2400Introduced by Assembly Member Kalra(Principal coauthor: Assembly Member Reyes)(Coauthor: Assembly Member Burke)February 14, 2018 An act to amend Sections 18763, 18764, 18765, and 18766 of, and to amend the heading of Article 6 (commencing with Section 18761) of Chapter 3 of Part 10.2 of Division 2 of, the Revenue and Taxation Code, relating to taxation, and making an appropriation therefor. LEGISLATIVE COUNSEL'S DIGESTAB 2400, Kalra. Personal income taxes: voluntary contribution fund: Alzheimers disease research.Existing law allows taxpayers, until January 1, 2020, to designate on his or her personal income tax return that a specified amount in excess of his or her personal income tax liability be contributed to the California Alzheimers Disease and Related Disorders Research Fund, which is subject to appropriation by the Legislature, to be allocated to the Franchise Tax Board, the Controller, and the appropriate state department as established by the Secretary of California Health and Human Services in consultation with the California Department of Aging, and any others that the secretary deems appropriate to be expended for Alzheimers disease research.Existing law requires that when establishing or extending the operation of 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 rename the fund as the California Alzheimers Disease and Related Dementia Research Voluntary Tax Contribution Fund and would instead require the funds to be allocated to the State Department of Public Health to support eligible programs awarded grants under selection criteria established by the State Department of Public Health Alzheimers Disease Program.The bill would also conform with the above-mentioned requirements by extending the operation of the provisions of the California Alzheimers Disease and Related Disorders Research Fund to January 1, 2025, renaming the fund, continuously appropriating the fund to the Franchise Tax Board, the Controller, and the State Department of Public Health for purposes of carrying out these provisions, and requiring the State Department of Public Health to comply with those Internet Web site reporting requirements. By continuously appropriating the funds described above, the bill would make an appropriation.Digest Key Vote: MAJORITY Appropriation: YES Fiscal Committee: YES Local Program: NO
4+
5+ Enrolled August 22, 2018 Passed IN Senate August 13, 2018 Passed IN Assembly August 20, 2018 Amended IN Senate June 14, 2018
6+
7+Enrolled August 22, 2018
8+Passed IN Senate August 13, 2018
9+Passed IN Assembly August 20, 2018
10+Amended IN Senate June 14, 2018
11+
12+ CALIFORNIA LEGISLATURE 20172018 REGULAR SESSION
413
514 Assembly Bill No. 2400
6-CHAPTER 299
15+
16+Introduced by Assembly Member Kalra(Principal coauthor: Assembly Member Reyes)(Coauthor: Assembly Member Burke)February 14, 2018
17+
18+Introduced by Assembly Member Kalra(Principal coauthor: Assembly Member Reyes)(Coauthor: Assembly Member Burke)
19+February 14, 2018
720
821 An act to amend Sections 18763, 18764, 18765, and 18766 of, and to amend the heading of Article 6 (commencing with Section 18761) of Chapter 3 of Part 10.2 of Division 2 of, the Revenue and Taxation Code, relating to taxation, and making an appropriation therefor.
9-
10- [ Approved by Governor September 07, 2018. Filed with Secretary of State September 07, 2018. ]
1122
1223 LEGISLATIVE COUNSEL'S DIGEST
1324
1425 ## LEGISLATIVE COUNSEL'S DIGEST
1526
1627 AB 2400, Kalra. Personal income taxes: voluntary contribution fund: Alzheimers disease research.
1728
1829 Existing law allows taxpayers, until January 1, 2020, to designate on his or her personal income tax return that a specified amount in excess of his or her personal income tax liability be contributed to the California Alzheimers Disease and Related Disorders Research Fund, which is subject to appropriation by the Legislature, to be allocated to the Franchise Tax Board, the Controller, and the appropriate state department as established by the Secretary of California Health and Human Services in consultation with the California Department of Aging, and any others that the secretary deems appropriate to be expended for Alzheimers disease research.Existing law requires that when establishing or extending the operation of 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 rename the fund as the California Alzheimers Disease and Related Dementia Research Voluntary Tax Contribution Fund and would instead require the funds to be allocated to the State Department of Public Health to support eligible programs awarded grants under selection criteria established by the State Department of Public Health Alzheimers Disease Program.The bill would also conform with the above-mentioned requirements by extending the operation of the provisions of the California Alzheimers Disease and Related Disorders Research Fund to January 1, 2025, renaming the fund, continuously appropriating the fund to the Franchise Tax Board, the Controller, and the State Department of Public Health for purposes of carrying out these provisions, and requiring the State Department of Public Health to comply with those Internet Web site reporting requirements. By continuously appropriating the funds described above, the bill would make an appropriation.
1930
2031 Existing law allows taxpayers, until January 1, 2020, to designate on his or her personal income tax return that a specified amount in excess of his or her personal income tax liability be contributed to the California Alzheimers Disease and Related Disorders Research Fund, which is subject to appropriation by the Legislature, to be allocated to the Franchise Tax Board, the Controller, and the appropriate state department as established by the Secretary of California Health and Human Services in consultation with the California Department of Aging, and any others that the secretary deems appropriate to be expended for Alzheimers disease research.
2132
2233 Existing law requires that when establishing or extending the operation of 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.
2334
2435 This bill would rename the fund as the California Alzheimers Disease and Related Dementia Research Voluntary Tax Contribution Fund and would instead require the funds to be allocated to the State Department of Public Health to support eligible programs awarded grants under selection criteria established by the State Department of Public Health Alzheimers Disease Program.
2536
2637 The bill would also conform with the above-mentioned requirements by extending the operation of the provisions of the California Alzheimers Disease and Related Disorders Research Fund to January 1, 2025, renaming the fund, continuously appropriating the fund to the Franchise Tax Board, the Controller, and the State Department of Public Health for purposes of carrying out these provisions, and requiring the State Department of Public Health to comply with those Internet Web site reporting requirements. By continuously appropriating the funds described above, the bill would make an appropriation.
2738
2839 ## Digest Key
2940
3041 ## Bill Text
3142
3243 The people of the State of California do enact as follows:SECTION 1. The heading of Article 6 (commencing with Section 18761) of Chapter 3 of Part 10.2 of Division 2 of the Revenue and Taxation Code is amended to read: Article 6. California Alzheimers Disease and Related Dementia Research Voluntary Tax Contribution FundSEC. 2. Section 18763 of the Revenue and Taxation Code is amended to read:18763. (a) An individual may designate on the tax return that a contribution in excess of the tax liability, if any, be made to the California Alzheimers Disease and Related Dementia Research Voluntary Tax Contribution Fund, that is established by Section 18764.(b) The contributions shall be in full dollar amounts and may be made individually by each signatory on the joint return.(c) A designation under subdivision (a) shall be made for any taxable year on the individual 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 individuals account, do not exceed the individuals tax liability, the return shall be treated as though no designation has been made.(d) The Franchise Tax Board shall revise the forms of the return to include a space labeled the Alzheimers Disease and Related Dementia 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 cure and treatment of Alzheimers disease.(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).SEC. 3. Section 18764 of the Revenue and Taxation Code is amended to read:18764. There is in the State Treasury the California Alzheimers Disease and Related Dementia Research Voluntary Tax Contribution Fund to receive contributions made pursuant to Section 18763. The Franchise Tax Board shall notify the Controller of both the amount of money paid by individuals in excess of their tax liability and the amount of refund money that individuals have designated pursuant to Section 18763 to be transferred to the California Alzheimers Disease and Related Dementia Research Voluntary Tax Contribution Fund. The Controller shall transfer from the Personal Income Tax Fund to the California Alzheimers Disease and Related Dementia Research Voluntary Tax Contribution Fund an amount not in excess of the sum of the amounts designated by individuals pursuant to Section 18763 for payment into that fund.SEC. 4. Section 18765 of the Revenue and Taxation Code is amended to read:18765. (a) (1) Notwithstanding Section 13340 of the Government Code, all money transferred to the California Alzheimers Disease and Related Dementia Research Voluntary Tax Contribution Fund shall be continuously appropriated and allocated as follows:(A) To the Franchise Tax Board, the Controller, and the State Department of Public Health for reimbursement of all administrative costs incurred by the Franchise Tax Board, the Controller, and the State Department of Public Health in connection with their duties under this article.(B) To the State Department of Public Health to support eligible programs awarded grants under the selection criteria established by the State Department of Public Healths Alzheimers Disease Program (Article 4 (commencing with Section 125275) of Chapter 2 of Part 5 of Division 106 of the Health and Safety Code) and for direct program-related expenses.(2) All moneys allocated pursuant to paragraph (1) may be carried over from the year in which they were received.(3) Grant moneys shall not be used for any purpose outside this state.(b) The State Department of Public Health shall comply with the Internet Web site reporting requirements described in Section 18873.SEC. 5. Section 18766 of the Revenue and Taxation Code is amended to read:18766. (a) Except as otherwise provided in subdivision (b), this article shall remain in effect only for taxable years beginning before January 1, 2025, and as of December 1 of that year is repealed.(b) (1) By September 1, 2019, and by September 1 of each subsequent calendar year that the California Alzheimers Disease and Related Dementia Research 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 contributions 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. If the Franchise Tax Board determines that the fund is projected to fall below the minimum contribution amount, the Franchise Tax Board shall provide written notification 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).
3344
3445 The people of the State of California do enact as follows:
3546
3647 ## The people of the State of California do enact as follows:
3748
3849 SECTION 1. The heading of Article 6 (commencing with Section 18761) of Chapter 3 of Part 10.2 of Division 2 of the Revenue and Taxation Code is amended to read: Article 6. California Alzheimers Disease and Related Dementia Research Voluntary Tax Contribution Fund
3950
4051 SECTION 1. The heading of Article 6 (commencing with Section 18761) of Chapter 3 of Part 10.2 of Division 2 of the Revenue and Taxation Code is amended to read:
4152
4253 ### SECTION 1.
4354
4455 Article 6. California Alzheimers Disease and Related Dementia Research Voluntary Tax Contribution Fund
4556
4657 Article 6. California Alzheimers Disease and Related Dementia Research Voluntary Tax Contribution Fund
4758
4859 Article 6. California Alzheimers Disease and Related Dementia Research Voluntary Tax Contribution Fund
4960
5061 Article 6. California Alzheimers Disease and Related Dementia Research Voluntary Tax Contribution Fund
5162
5263 SEC. 2. Section 18763 of the Revenue and Taxation Code is amended to read:18763. (a) An individual may designate on the tax return that a contribution in excess of the tax liability, if any, be made to the California Alzheimers Disease and Related Dementia Research Voluntary Tax Contribution Fund, that is established by Section 18764.(b) The contributions shall be in full dollar amounts and may be made individually by each signatory on the joint return.(c) A designation under subdivision (a) shall be made for any taxable year on the individual 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 individuals account, do not exceed the individuals tax liability, the return shall be treated as though no designation has been made.(d) The Franchise Tax Board shall revise the forms of the return to include a space labeled the Alzheimers Disease and Related Dementia 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 cure and treatment of Alzheimers disease.(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).
5364
5465 SEC. 2. Section 18763 of the Revenue and Taxation Code is amended to read:
5566
5667 ### SEC. 2.
5768
5869 18763. (a) An individual may designate on the tax return that a contribution in excess of the tax liability, if any, be made to the California Alzheimers Disease and Related Dementia Research Voluntary Tax Contribution Fund, that is established by Section 18764.(b) The contributions shall be in full dollar amounts and may be made individually by each signatory on the joint return.(c) A designation under subdivision (a) shall be made for any taxable year on the individual 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 individuals account, do not exceed the individuals tax liability, the return shall be treated as though no designation has been made.(d) The Franchise Tax Board shall revise the forms of the return to include a space labeled the Alzheimers Disease and Related Dementia 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 cure and treatment of Alzheimers disease.(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).
5970
6071 18763. (a) An individual may designate on the tax return that a contribution in excess of the tax liability, if any, be made to the California Alzheimers Disease and Related Dementia Research Voluntary Tax Contribution Fund, that is established by Section 18764.(b) The contributions shall be in full dollar amounts and may be made individually by each signatory on the joint return.(c) A designation under subdivision (a) shall be made for any taxable year on the individual 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 individuals account, do not exceed the individuals tax liability, the return shall be treated as though no designation has been made.(d) The Franchise Tax Board shall revise the forms of the return to include a space labeled the Alzheimers Disease and Related Dementia 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 cure and treatment of Alzheimers disease.(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).
6172
6273 18763. (a) An individual may designate on the tax return that a contribution in excess of the tax liability, if any, be made to the California Alzheimers Disease and Related Dementia Research Voluntary Tax Contribution Fund, that is established by Section 18764.(b) The contributions shall be in full dollar amounts and may be made individually by each signatory on the joint return.(c) A designation under subdivision (a) shall be made for any taxable year on the individual 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 individuals account, do not exceed the individuals tax liability, the return shall be treated as though no designation has been made.(d) The Franchise Tax Board shall revise the forms of the return to include a space labeled the Alzheimers Disease and Related Dementia 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 cure and treatment of Alzheimers disease.(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).
6374
6475
6576
6677 18763. (a) An individual may designate on the tax return that a contribution in excess of the tax liability, if any, be made to the California Alzheimers Disease and Related Dementia Research Voluntary Tax Contribution Fund, that is established by Section 18764.
6778
6879 (b) The contributions shall be in full dollar amounts and may be made individually by each signatory on the joint return.
6980
7081 (c) A designation under subdivision (a) shall be made for any taxable year on the individual 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 individuals account, do not exceed the individuals tax liability, the return shall be treated as though no designation has been made.
7182
7283 (d) The Franchise Tax Board shall revise the forms of the return to include a space labeled the Alzheimers Disease and Related Dementia 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 cure and treatment of Alzheimers disease.
7384
7485 (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).
7586
7687 SEC. 3. Section 18764 of the Revenue and Taxation Code is amended to read:18764. There is in the State Treasury the California Alzheimers Disease and Related Dementia Research Voluntary Tax Contribution Fund to receive contributions made pursuant to Section 18763. The Franchise Tax Board shall notify the Controller of both the amount of money paid by individuals in excess of their tax liability and the amount of refund money that individuals have designated pursuant to Section 18763 to be transferred to the California Alzheimers Disease and Related Dementia Research Voluntary Tax Contribution Fund. The Controller shall transfer from the Personal Income Tax Fund to the California Alzheimers Disease and Related Dementia Research Voluntary Tax Contribution Fund an amount not in excess of the sum of the amounts designated by individuals pursuant to Section 18763 for payment into that fund.
7788
7889 SEC. 3. Section 18764 of the Revenue and Taxation Code is amended to read:
7990
8091 ### SEC. 3.
8192
8293 18764. There is in the State Treasury the California Alzheimers Disease and Related Dementia Research Voluntary Tax Contribution Fund to receive contributions made pursuant to Section 18763. The Franchise Tax Board shall notify the Controller of both the amount of money paid by individuals in excess of their tax liability and the amount of refund money that individuals have designated pursuant to Section 18763 to be transferred to the California Alzheimers Disease and Related Dementia Research Voluntary Tax Contribution Fund. The Controller shall transfer from the Personal Income Tax Fund to the California Alzheimers Disease and Related Dementia Research Voluntary Tax Contribution Fund an amount not in excess of the sum of the amounts designated by individuals pursuant to Section 18763 for payment into that fund.
8394
8495 18764. There is in the State Treasury the California Alzheimers Disease and Related Dementia Research Voluntary Tax Contribution Fund to receive contributions made pursuant to Section 18763. The Franchise Tax Board shall notify the Controller of both the amount of money paid by individuals in excess of their tax liability and the amount of refund money that individuals have designated pursuant to Section 18763 to be transferred to the California Alzheimers Disease and Related Dementia Research Voluntary Tax Contribution Fund. The Controller shall transfer from the Personal Income Tax Fund to the California Alzheimers Disease and Related Dementia Research Voluntary Tax Contribution Fund an amount not in excess of the sum of the amounts designated by individuals pursuant to Section 18763 for payment into that fund.
8596
8697 18764. There is in the State Treasury the California Alzheimers Disease and Related Dementia Research Voluntary Tax Contribution Fund to receive contributions made pursuant to Section 18763. The Franchise Tax Board shall notify the Controller of both the amount of money paid by individuals in excess of their tax liability and the amount of refund money that individuals have designated pursuant to Section 18763 to be transferred to the California Alzheimers Disease and Related Dementia Research Voluntary Tax Contribution Fund. The Controller shall transfer from the Personal Income Tax Fund to the California Alzheimers Disease and Related Dementia Research Voluntary Tax Contribution Fund an amount not in excess of the sum of the amounts designated by individuals pursuant to Section 18763 for payment into that fund.
8798
8899
89100
90101 18764. There is in the State Treasury the California Alzheimers Disease and Related Dementia Research Voluntary Tax Contribution Fund to receive contributions made pursuant to Section 18763. The Franchise Tax Board shall notify the Controller of both the amount of money paid by individuals in excess of their tax liability and the amount of refund money that individuals have designated pursuant to Section 18763 to be transferred to the California Alzheimers Disease and Related Dementia Research Voluntary Tax Contribution Fund. The Controller shall transfer from the Personal Income Tax Fund to the California Alzheimers Disease and Related Dementia Research Voluntary Tax Contribution Fund an amount not in excess of the sum of the amounts designated by individuals pursuant to Section 18763 for payment into that fund.
91102
92103 SEC. 4. Section 18765 of the Revenue and Taxation Code is amended to read:18765. (a) (1) Notwithstanding Section 13340 of the Government Code, all money transferred to the California Alzheimers Disease and Related Dementia Research Voluntary Tax Contribution Fund shall be continuously appropriated and allocated as follows:(A) To the Franchise Tax Board, the Controller, and the State Department of Public Health for reimbursement of all administrative costs incurred by the Franchise Tax Board, the Controller, and the State Department of Public Health in connection with their duties under this article.(B) To the State Department of Public Health to support eligible programs awarded grants under the selection criteria established by the State Department of Public Healths Alzheimers Disease Program (Article 4 (commencing with Section 125275) of Chapter 2 of Part 5 of Division 106 of the Health and Safety Code) and for direct program-related expenses.(2) All moneys allocated pursuant to paragraph (1) may be carried over from the year in which they were received.(3) Grant moneys shall not be used for any purpose outside this state.(b) The State Department of Public Health shall comply with the Internet Web site reporting requirements described in Section 18873.
93104
94105 SEC. 4. Section 18765 of the Revenue and Taxation Code is amended to read:
95106
96107 ### SEC. 4.
97108
98109 18765. (a) (1) Notwithstanding Section 13340 of the Government Code, all money transferred to the California Alzheimers Disease and Related Dementia Research Voluntary Tax Contribution Fund shall be continuously appropriated and allocated as follows:(A) To the Franchise Tax Board, the Controller, and the State Department of Public Health for reimbursement of all administrative costs incurred by the Franchise Tax Board, the Controller, and the State Department of Public Health in connection with their duties under this article.(B) To the State Department of Public Health to support eligible programs awarded grants under the selection criteria established by the State Department of Public Healths Alzheimers Disease Program (Article 4 (commencing with Section 125275) of Chapter 2 of Part 5 of Division 106 of the Health and Safety Code) and for direct program-related expenses.(2) All moneys allocated pursuant to paragraph (1) may be carried over from the year in which they were received.(3) Grant moneys shall not be used for any purpose outside this state.(b) The State Department of Public Health shall comply with the Internet Web site reporting requirements described in Section 18873.
99110
100111 18765. (a) (1) Notwithstanding Section 13340 of the Government Code, all money transferred to the California Alzheimers Disease and Related Dementia Research Voluntary Tax Contribution Fund shall be continuously appropriated and allocated as follows:(A) To the Franchise Tax Board, the Controller, and the State Department of Public Health for reimbursement of all administrative costs incurred by the Franchise Tax Board, the Controller, and the State Department of Public Health in connection with their duties under this article.(B) To the State Department of Public Health to support eligible programs awarded grants under the selection criteria established by the State Department of Public Healths Alzheimers Disease Program (Article 4 (commencing with Section 125275) of Chapter 2 of Part 5 of Division 106 of the Health and Safety Code) and for direct program-related expenses.(2) All moneys allocated pursuant to paragraph (1) may be carried over from the year in which they were received.(3) Grant moneys shall not be used for any purpose outside this state.(b) The State Department of Public Health shall comply with the Internet Web site reporting requirements described in Section 18873.
101112
102113 18765. (a) (1) Notwithstanding Section 13340 of the Government Code, all money transferred to the California Alzheimers Disease and Related Dementia Research Voluntary Tax Contribution Fund shall be continuously appropriated and allocated as follows:(A) To the Franchise Tax Board, the Controller, and the State Department of Public Health for reimbursement of all administrative costs incurred by the Franchise Tax Board, the Controller, and the State Department of Public Health in connection with their duties under this article.(B) To the State Department of Public Health to support eligible programs awarded grants under the selection criteria established by the State Department of Public Healths Alzheimers Disease Program (Article 4 (commencing with Section 125275) of Chapter 2 of Part 5 of Division 106 of the Health and Safety Code) and for direct program-related expenses.(2) All moneys allocated pursuant to paragraph (1) may be carried over from the year in which they were received.(3) Grant moneys shall not be used for any purpose outside this state.(b) The State Department of Public Health shall comply with the Internet Web site reporting requirements described in Section 18873.
103114
104115
105116
106117 18765. (a) (1) Notwithstanding Section 13340 of the Government Code, all money transferred to the California Alzheimers Disease and Related Dementia Research Voluntary Tax Contribution Fund shall be continuously appropriated and allocated as follows:
107118
108119 (A) To the Franchise Tax Board, the Controller, and the State Department of Public Health for reimbursement of all administrative costs incurred by the Franchise Tax Board, the Controller, and the State Department of Public Health in connection with their duties under this article.
109120
110121 (B) To the State Department of Public Health to support eligible programs awarded grants under the selection criteria established by the State Department of Public Healths Alzheimers Disease Program (Article 4 (commencing with Section 125275) of Chapter 2 of Part 5 of Division 106 of the Health and Safety Code) and for direct program-related expenses.
111122
112123 (2) All moneys allocated pursuant to paragraph (1) may be carried over from the year in which they were received.
113124
114125 (3) Grant moneys shall not be used for any purpose outside this state.
115126
116127 (b) The State Department of Public Health shall comply with the Internet Web site reporting requirements described in Section 18873.
117128
118129 SEC. 5. Section 18766 of the Revenue and Taxation Code is amended to read:18766. (a) Except as otherwise provided in subdivision (b), this article shall remain in effect only for taxable years beginning before January 1, 2025, and as of December 1 of that year is repealed.(b) (1) By September 1, 2019, and by September 1 of each subsequent calendar year that the California Alzheimers Disease and Related Dementia Research 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 contributions 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. If the Franchise Tax Board determines that the fund is projected to fall below the minimum contribution amount, the Franchise Tax Board shall provide written notification 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).
119130
120131 SEC. 5. Section 18766 of the Revenue and Taxation Code is amended to read:
121132
122133 ### SEC. 5.
123134
124135 18766. (a) Except as otherwise provided in subdivision (b), this article shall remain in effect only for taxable years beginning before January 1, 2025, and as of December 1 of that year is repealed.(b) (1) By September 1, 2019, and by September 1 of each subsequent calendar year that the California Alzheimers Disease and Related Dementia Research 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 contributions 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. If the Franchise Tax Board determines that the fund is projected to fall below the minimum contribution amount, the Franchise Tax Board shall provide written notification 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).
125136
126137 18766. (a) Except as otherwise provided in subdivision (b), this article shall remain in effect only for taxable years beginning before January 1, 2025, and as of December 1 of that year is repealed.(b) (1) By September 1, 2019, and by September 1 of each subsequent calendar year that the California Alzheimers Disease and Related Dementia Research 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 contributions 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. If the Franchise Tax Board determines that the fund is projected to fall below the minimum contribution amount, the Franchise Tax Board shall provide written notification 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).
127138
128139 18766. (a) Except as otherwise provided in subdivision (b), this article shall remain in effect only for taxable years beginning before January 1, 2025, and as of December 1 of that year is repealed.(b) (1) By September 1, 2019, and by September 1 of each subsequent calendar year that the California Alzheimers Disease and Related Dementia Research 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 contributions 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. If the Franchise Tax Board determines that the fund is projected to fall below the minimum contribution amount, the Franchise Tax Board shall provide written notification 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).
129140
130141
131142
132143 18766. (a) Except as otherwise provided in subdivision (b), this article shall remain in effect only for taxable years beginning before January 1, 2025, and as of December 1 of that year is repealed.
133144
134145 (b) (1) By September 1, 2019, and by September 1 of each subsequent calendar year that the California Alzheimers Disease and Related Dementia Research 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 contributions 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. If the Franchise Tax Board determines that the fund is projected to fall below the minimum contribution amount, the Franchise Tax Board shall provide written notification to the State Department of Public Health.
135146
136147 (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.
137148
138149 (3) For purposes of this section, the minimum contribution amount for a calendar year means two hundred fifty thousand dollars ($250,000).