California 2019-2020 Regular Session

California Senate Bill SB309 Compare Versions

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1		-	Senate Bill No. ~~309 CHAPTER 325~~ An act to amend Section 18733 of the Revenue and Taxation Code, relating to taxation, and declaring the urgency thereof, to take effect immediately. ~~[ Approved by Governor September 20, 2019. Filed with Secretary of State September 20, 2019. ]~~ LEGISLATIVE COUNSEL'S DIGESTSB 309, Rubio. Personal income tax: California Senior Citizen Advocacy Voluntary Tax Contribution Fund.Existing law authorizes an individual to contribute amounts in excess of the individuals personal income tax liability for the support of specified funds. Existing law sets forth general administrative provisions applicable to voluntary contributions, which, among other things, provide that a voluntary tax contribution remains in effect only until January 1 of the 7th calendar year following the first appearance of the contribution on the personal income tax return, and requires that a minimum contribution of $250,000 must be received for the fund to continue appearing on the tax return, as specified.Existing law allows a taxpayer to designate an amount in excess of personal income tax liability to be deposited into the California Senior Citizen Advocacy Voluntary Tax Contribution Fund, which is continuously appropriated to the California Senior Legislature for the purpose of funding the activities of the California Senior Legislature. Existing law requires specified minimum contributions to be made in order for the fund to appear on the return for the following year, and repeals these voluntary contribution provisions on January 1, 2025, or, if contributions made on returns are less than a specified minimum amount, by an earlier date as provided.This bill would eliminate the requirement that the California Senior Citizen Advocacy Voluntary Tax Contribution Fund meet a minimum contribution amount in order for the fund to appear on the return for the following year, thereby allowing the fund to remain on the personal income tax form until the provisions repeal, pursuant to existing law, on January 1, 2025.This bill would declare that it is to take effect immediately as an urgency statute.Digest Key Vote: 2/3 Appropriation: NO Fiscal Committee: YES Local Program: NO Bill TextThe people of the State of California do enact as follows:SECTION 1. Section 18733 of the Revenue and Taxation Code is amended to read:18733. Notwithstanding subdivision (c) of Section 18873 and Section 18874, this article shall remain in effect only until January 1, 2025, and is repealed as of December 1 of that year.SEC. 2. This act is an urgency statute necessary for the immediate preservation of the public peace, health, or safety within the meaning of Article IV of the California Constitution and shall go into immediate effect. The facts constituting the necessity are:In order to ensure the California Senior Legislature, which advocates for and protects Californias senior citizens, continues to receive funding through voluntary tax contributions without being subject to a minimum contribution requirement as soon as possible, it is necessary that this act take effect immediately.
	1	+	Enrolled August 21, 2019 Passed IN Senate May 09, 2019 Passed IN Assembly August 19, 2019 Amended IN Senate April 22, 2019 Amended IN Senate April 11, 2019 CALIFORNIA LEGISLATURE 20192020 REGULAR SESSION Senate Bill No. 309Introduced by Senator Rubio(Coauthors: Assembly Members Levine, Nazarian, and Blanca Rubio)February 15, 2019 An act to amend Section 18733 of the Revenue and Taxation Code, relating to taxation, and declaring the urgency thereof, to take effect immediately.LEGISLATIVE COUNSEL'S DIGESTSB 309, Rubio. Personal income tax: California Senior Citizen Advocacy Voluntary Tax Contribution Fund.Existing law authorizes an individual to contribute amounts in excess of the individuals personal income tax liability for the support of specified funds. Existing law sets forth general administrative provisions applicable to voluntary contributions, which, among other things, provide that a voluntary tax contribution remains in effect only until January 1 of the 7th calendar year following the first appearance of the contribution on the personal income tax return, and requires that a minimum contribution of $250,000 must be received for the fund to continue appearing on the tax return, as specified.Existing law allows a taxpayer to designate an amount in excess of personal income tax liability to be deposited into the California Senior Citizen Advocacy Voluntary Tax Contribution Fund, which is continuously appropriated to the California Senior Legislature for the purpose of funding the activities of the California Senior Legislature. Existing law requires specified minimum contributions to be made in order for the fund to appear on the return for the following year, and repeals these voluntary contribution provisions on January 1, 2025, or, if contributions made on returns are less than a specified minimum amount, by an earlier date as provided.This bill would eliminate the requirement that the California Senior Citizen Advocacy Voluntary Tax Contribution Fund meet a minimum contribution amount in order for the fund to appear on the return for the following year, thereby allowing the fund to remain on the personal income tax form until the provisions repeal, pursuant to existing law, on January 1, 2025.This bill would declare that it is to take effect immediately as an urgency statute.Digest Key Vote: 2/3 Appropriation: NO Fiscal Committee: YES Local Program: NO Bill TextThe people of the State of California do enact as follows:SECTION 1. Section 18733 of the Revenue and Taxation Code is amended to read:18733. Notwithstanding subdivision (c) of Section 18873 and Section 18874, this article shall remain in effect only until January 1, 2025, and is repealed as of December 1 of that year.SEC. 2. This act is an urgency statute necessary for the immediate preservation of the public peace, health, or safety within the meaning of Article IV of the California Constitution and shall go into immediate effect. The facts constituting the necessity are:In order to ensure the California Senior Legislature, which advocates for and protects Californias senior citizens, continues to receive funding through voluntary tax contributions without being subject to a minimum contribution requirement as soon as possible, it is necessary that this act take effect immediately.
2	2
3		-	Senate Bill No. ~~309 CHAPTER 325~~ An act to amend Section 18733 of the Revenue and Taxation Code, relating to taxation, and declaring the urgency thereof, to take effect immediately. ~~[ Approved by Governor September 20, 2019. Filed with Secretary of State September 20, 2019. ]~~ LEGISLATIVE COUNSEL'S DIGESTSB 309, Rubio. Personal income tax: California Senior Citizen Advocacy Voluntary Tax Contribution Fund.Existing law authorizes an individual to contribute amounts in excess of the individuals personal income tax liability for the support of specified funds. Existing law sets forth general administrative provisions applicable to voluntary contributions, which, among other things, provide that a voluntary tax contribution remains in effect only until January 1 of the 7th calendar year following the first appearance of the contribution on the personal income tax return, and requires that a minimum contribution of $250,000 must be received for the fund to continue appearing on the tax return, as specified.Existing law allows a taxpayer to designate an amount in excess of personal income tax liability to be deposited into the California Senior Citizen Advocacy Voluntary Tax Contribution Fund, which is continuously appropriated to the California Senior Legislature for the purpose of funding the activities of the California Senior Legislature. Existing law requires specified minimum contributions to be made in order for the fund to appear on the return for the following year, and repeals these voluntary contribution provisions on January 1, 2025, or, if contributions made on returns are less than a specified minimum amount, by an earlier date as provided.This bill would eliminate the requirement that the California Senior Citizen Advocacy Voluntary Tax Contribution Fund meet a minimum contribution amount in order for the fund to appear on the return for the following year, thereby allowing the fund to remain on the personal income tax form until the provisions repeal, pursuant to existing law, on January 1, 2025.This bill would declare that it is to take effect immediately as an urgency statute.Digest Key Vote: 2/3 Appropriation: NO Fiscal Committee: YES Local Program: NO
	3	+	Enrolled August 21, 2019 Passed IN Senate May 09, 2019 Passed IN Assembly August 19, 2019 Amended IN Senate April 22, 2019 Amended IN Senate April 11, 2019 CALIFORNIA LEGISLATURE 20192020 REGULAR SESSION Senate Bill No. 309Introduced by Senator Rubio(Coauthors: Assembly Members Levine, Nazarian, and Blanca Rubio)February 15, 2019 An act to amend Section 18733 of the Revenue and Taxation Code, relating to taxation, and declaring the urgency thereof, to take effect immediately.LEGISLATIVE COUNSEL'S DIGESTSB 309, Rubio. Personal income tax: California Senior Citizen Advocacy Voluntary Tax Contribution Fund.Existing law authorizes an individual to contribute amounts in excess of the individuals personal income tax liability for the support of specified funds. Existing law sets forth general administrative provisions applicable to voluntary contributions, which, among other things, provide that a voluntary tax contribution remains in effect only until January 1 of the 7th calendar year following the first appearance of the contribution on the personal income tax return, and requires that a minimum contribution of $250,000 must be received for the fund to continue appearing on the tax return, as specified.Existing law allows a taxpayer to designate an amount in excess of personal income tax liability to be deposited into the California Senior Citizen Advocacy Voluntary Tax Contribution Fund, which is continuously appropriated to the California Senior Legislature for the purpose of funding the activities of the California Senior Legislature. Existing law requires specified minimum contributions to be made in order for the fund to appear on the return for the following year, and repeals these voluntary contribution provisions on January 1, 2025, or, if contributions made on returns are less than a specified minimum amount, by an earlier date as provided.This bill would eliminate the requirement that the California Senior Citizen Advocacy Voluntary Tax Contribution Fund meet a minimum contribution amount in order for the fund to appear on the return for the following year, thereby allowing the fund to remain on the personal income tax form until the provisions repeal, pursuant to existing law, on January 1, 2025.This bill would declare that it is to take effect immediately as an urgency statute.Digest Key Vote: 2/3 Appropriation: NO Fiscal Committee: YES Local Program: NO
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5		-	Senate ~~Bill No.~~ ~~309 CHAPTER 325~~
	5	+	Enrolled August 21, 2019 Passed IN Senate May 09, 2019 Passed IN Assembly August 19, 2019 Amended IN Senate April 22, 2019 Amended IN Senate April 11, 2019
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7		-	Senate Bill No. 309
	7	+	Enrolled August 21, 2019
	8	+	Passed IN Senate May 09, 2019
	9	+	Passed IN Assembly August 19, 2019
	10	+	Amended IN Senate April 22, 2019
	11	+	Amended IN Senate April 11, 2019
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9		-	CHAPTER 325
	13	+	CALIFORNIA LEGISLATURE 20192020 REGULAR SESSION
	14	+
	15	+	Senate Bill
	16	+
	17	+	No. 309
	18	+
	19	+	Introduced by Senator Rubio(Coauthors: Assembly Members Levine, Nazarian, and Blanca Rubio)February 15, 2019
	20	+
	21	+	Introduced by Senator Rubio(Coauthors: Assembly Members Levine, Nazarian, and Blanca Rubio)
	22	+	February 15, 2019
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11	24		An act to amend Section 18733 of the Revenue and Taxation Code, relating to taxation, and declaring the urgency thereof, to take effect immediately.
12		-
13		-	[ Approved by Governor September 20, 2019. Filed with Secretary of State September 20, 2019. ]
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15	26		LEGISLATIVE COUNSEL'S DIGEST
16	27
17	28		## LEGISLATIVE COUNSEL'S DIGEST
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19	30		SB 309, Rubio. Personal income tax: California Senior Citizen Advocacy Voluntary Tax Contribution Fund.
20	31
21	32		Existing law authorizes an individual to contribute amounts in excess of the individuals personal income tax liability for the support of specified funds. Existing law sets forth general administrative provisions applicable to voluntary contributions, which, among other things, provide that a voluntary tax contribution remains in effect only until January 1 of the 7th calendar year following the first appearance of the contribution on the personal income tax return, and requires that a minimum contribution of $250,000 must be received for the fund to continue appearing on the tax return, as specified.Existing law allows a taxpayer to designate an amount in excess of personal income tax liability to be deposited into the California Senior Citizen Advocacy Voluntary Tax Contribution Fund, which is continuously appropriated to the California Senior Legislature for the purpose of funding the activities of the California Senior Legislature. Existing law requires specified minimum contributions to be made in order for the fund to appear on the return for the following year, and repeals these voluntary contribution provisions on January 1, 2025, or, if contributions made on returns are less than a specified minimum amount, by an earlier date as provided.This bill would eliminate the requirement that the California Senior Citizen Advocacy Voluntary Tax Contribution Fund meet a minimum contribution amount in order for the fund to appear on the return for the following year, thereby allowing the fund to remain on the personal income tax form until the provisions repeal, pursuant to existing law, on January 1, 2025.This bill would declare that it is to take effect immediately as an urgency statute.
22	33
23	34		Existing law authorizes an individual to contribute amounts in excess of the individuals personal income tax liability for the support of specified funds. Existing law sets forth general administrative provisions applicable to voluntary contributions, which, among other things, provide that a voluntary tax contribution remains in effect only until January 1 of the 7th calendar year following the first appearance of the contribution on the personal income tax return, and requires that a minimum contribution of $250,000 must be received for the fund to continue appearing on the tax return, as specified.
24	35
25	36		Existing law allows a taxpayer to designate an amount in excess of personal income tax liability to be deposited into the California Senior Citizen Advocacy Voluntary Tax Contribution Fund, which is continuously appropriated to the California Senior Legislature for the purpose of funding the activities of the California Senior Legislature. Existing law requires specified minimum contributions to be made in order for the fund to appear on the return for the following year, and repeals these voluntary contribution provisions on January 1, 2025, or, if contributions made on returns are less than a specified minimum amount, by an earlier date as provided.
26	37
27	38		This bill would eliminate the requirement that the California Senior Citizen Advocacy Voluntary Tax Contribution Fund meet a minimum contribution amount in order for the fund to appear on the return for the following year, thereby allowing the fund to remain on the personal income tax form until the provisions repeal, pursuant to existing law, on January 1, 2025.
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29	40		This bill would declare that it is to take effect immediately as an urgency statute.
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31	42		## Digest Key
32	43
33	44		## Bill Text
34	45
35	46		The people of the State of California do enact as follows:SECTION 1. Section 18733 of the Revenue and Taxation Code is amended to read:18733. Notwithstanding subdivision (c) of Section 18873 and Section 18874, this article shall remain in effect only until January 1, 2025, and is repealed as of December 1 of that year.SEC. 2. This act is an urgency statute necessary for the immediate preservation of the public peace, health, or safety within the meaning of Article IV of the California Constitution and shall go into immediate effect. The facts constituting the necessity are:In order to ensure the California Senior Legislature, which advocates for and protects Californias senior citizens, continues to receive funding through voluntary tax contributions without being subject to a minimum contribution requirement as soon as possible, it is necessary that this act take effect immediately.
36	47
37	48		The people of the State of California do enact as follows:
38	49
39	50		## The people of the State of California do enact as follows:
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41	52		SECTION 1. Section 18733 of the Revenue and Taxation Code is amended to read:18733. Notwithstanding subdivision (c) of Section 18873 and Section 18874, this article shall remain in effect only until January 1, 2025, and is repealed as of December 1 of that year.
42	53
43	54		SECTION 1. Section 18733 of the Revenue and Taxation Code is amended to read:
44	55
45	56		### SECTION 1.
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47	58		18733. Notwithstanding subdivision (c) of Section 18873 and Section 18874, this article shall remain in effect only until January 1, 2025, and is repealed as of December 1 of that year.
48	59
49	60		18733. Notwithstanding subdivision (c) of Section 18873 and Section 18874, this article shall remain in effect only until January 1, 2025, and is repealed as of December 1 of that year.
50	61
51	62		18733. Notwithstanding subdivision (c) of Section 18873 and Section 18874, this article shall remain in effect only until January 1, 2025, and is repealed as of December 1 of that year.
52	63
53	64
54	65
55	66		18733. Notwithstanding subdivision (c) of Section 18873 and Section 18874, this article shall remain in effect only until January 1, 2025, and is repealed as of December 1 of that year.
56	67
57	68		SEC. 2. This act is an urgency statute necessary for the immediate preservation of the public peace, health, or safety within the meaning of Article IV of the California Constitution and shall go into immediate effect. The facts constituting the necessity are:In order to ensure the California Senior Legislature, which advocates for and protects Californias senior citizens, continues to receive funding through voluntary tax contributions without being subject to a minimum contribution requirement as soon as possible, it is necessary that this act take effect immediately.
58	69
59	70		SEC. 2. This act is an urgency statute necessary for the immediate preservation of the public peace, health, or safety within the meaning of Article IV of the California Constitution and shall go into immediate effect. The facts constituting the necessity are:In order to ensure the California Senior Legislature, which advocates for and protects Californias senior citizens, continues to receive funding through voluntary tax contributions without being subject to a minimum contribution requirement as soon as possible, it is necessary that this act take effect immediately.
60	71
61	72		SEC. 2. This act is an urgency statute necessary for the immediate preservation of the public peace, health, or safety within the meaning of Article IV of the California Constitution and shall go into immediate effect. The facts constituting the necessity are:
62	73
63	74		### SEC. 2.
64	75
65	76		In order to ensure the California Senior Legislature, which advocates for and protects Californias senior citizens, continues to receive funding through voluntary tax contributions without being subject to a minimum contribution requirement as soon as possible, it is necessary that this act take effect immediately.