| 1 | 1 | | CALIFORNIA LEGISLATURE 20212022 REGULAR SESSION Assembly Bill No. 1709Introduced by Assembly Member RodriguezJanuary 26, 2022 An act to add Section 8588.16 to the Government Code, and to add Section 17053.20 to the Revenue and Taxation Code, relating to taxation.LEGISLATIVE COUNSEL'S DIGESTAB 1709, as introduced, Rodriguez. Income taxation: credits: blood donations.Existing law, the Personal Income Tax Law, imposes taxes on taxable income, as provided, and allows for various credits against the net tax, as defined. Existing law also establishes the Office of Emergency Services within the office of the Governor, which is responsible for, among other things, the states emergency and disaster response services for specified disasters and emergencies.This bill would, for taxable years beginning on or after January 1, 2023, allow a credit against the net tax in the amount of $500 if the taxpayer made at least 4 donations of human whole blood or human blood components, as defined, to a specified entity. This bill would also authorize the Office of Emergency Services to enter into partnerships with private sector entities to encourage the private sector to provide meaningful incentives for individuals to make these donations.Existing law requires any bill authorizing a new tax expenditure to contain, among other things, specific goals, purposes, and objectives that the tax expenditure will achieve, detailed performance indicators, and data collection requirements.The bill also would include additional information required for any bill authorizing a new tax expenditure.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: YES Local Program: NO Bill TextThe people of the State of California do enact as follows:SECTION 1. Section 8588.16 is added to the Government Code, to read:8588.16. The office may enter into partnerships with one or more private sector entities to encourage the private sector to provide meaningful incentives for individuals to donate human whole blood or human blood components, as defined in Section 1600.35 of the Health and Safety Code, four or more times a year to entities that are licensed under Chapter 4 (commencing with section 1600) of Division 2 of the Health and Safety Code and that qualify as exempt organizations under Section 501(c)(3) of the Internal Revenue Code.SEC. 2. Section 17053.20 is added to the Revenue and Taxation Code, to read:17053.20. (a) For taxable years beginning on or after January 1, 2023, there shall be allowed a credit against the net tax, as defined by Section 17039, in the amount of five hundred dollars ($500) if all of the following conditions are met:(1) The taxpayer made at least four donations of human whole blood or human blood components, as defined in Section 1600.35 of the Health and Safety Code, during the taxable year in which the credit is claimed.(2) Each donation was made to an entity that is licensed under Chapter 4 (commencing with section 1600) of Division 2 of the Health and Safety Code during the taxable year in which the donation was made.(3) Each donation was made to an entity that qualified as an exempt organization under Section 501(c)(3) of the Internal Revenue Code during the taxable year in which the donation was made.(b) For the purpose of complying with Section 41, the Legislature finds and declares all of the following:(1) California and the nation face a shortage of whole blood and blood components used for vital medical procedures. Doctors are forced to choose which patients will receive care from available stock and which patients will have to wait until donation levels increase, thus posing a concerning risk to overall care.(2) In the event of a disaster or large scale emergency, a shortage of available blood may result in otherwise preventable loss of life.(3) The objective of the credit allowed by this section is to provide an incentive for individuals to make lifesaving donations of whole blood and blood components.(4) The performance indicators used to determine if the credit is achieving the stated objective shall be the number of taxpayers claiming the credit and the total value of credits allowed.(5) (A) Notwithstanding Section 19542, the Franchise Tax Board shall submit to the Legislature, no later than June 1, 2028, a report on the number of taxpayers claiming a credit under this section and the aggregated dollar amounts of credits allowed. Any individually identifiable information collected pursuant to this subdivision that is used in the report shall be compiled in an aggregate or anonymized manner to preserve confidentiality.(B) The report to be submitted pursuant to subparagraph (A) shall be submitted in compliance with Section 9795 of the Government Code. |
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| 3 | 3 | | CALIFORNIA LEGISLATURE 20212022 REGULAR SESSION Assembly Bill No. 1709Introduced by Assembly Member RodriguezJanuary 26, 2022 An act to add Section 8588.16 to the Government Code, and to add Section 17053.20 to the Revenue and Taxation Code, relating to taxation.LEGISLATIVE COUNSEL'S DIGESTAB 1709, as introduced, Rodriguez. Income taxation: credits: blood donations.Existing law, the Personal Income Tax Law, imposes taxes on taxable income, as provided, and allows for various credits against the net tax, as defined. Existing law also establishes the Office of Emergency Services within the office of the Governor, which is responsible for, among other things, the states emergency and disaster response services for specified disasters and emergencies.This bill would, for taxable years beginning on or after January 1, 2023, allow a credit against the net tax in the amount of $500 if the taxpayer made at least 4 donations of human whole blood or human blood components, as defined, to a specified entity. This bill would also authorize the Office of Emergency Services to enter into partnerships with private sector entities to encourage the private sector to provide meaningful incentives for individuals to make these donations.Existing law requires any bill authorizing a new tax expenditure to contain, among other things, specific goals, purposes, and objectives that the tax expenditure will achieve, detailed performance indicators, and data collection requirements.The bill also would include additional information required for any bill authorizing a new tax expenditure.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: YES Local Program: NO |
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| 9 | 9 | | CALIFORNIA LEGISLATURE 20212022 REGULAR SESSION |
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| 10 | 10 | | |
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| 11 | 11 | | Assembly Bill |
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| 12 | 12 | | |
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| 13 | 13 | | No. 1709 |
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| 15 | 15 | | Introduced by Assembly Member RodriguezJanuary 26, 2022 |
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| 17 | 17 | | Introduced by Assembly Member Rodriguez |
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| 18 | 18 | | January 26, 2022 |
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| 20 | 20 | | An act to add Section 8588.16 to the Government Code, and to add Section 17053.20 to the Revenue and Taxation Code, relating to taxation. |
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| 21 | 21 | | |
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| 22 | 22 | | LEGISLATIVE COUNSEL'S DIGEST |
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| 23 | 23 | | |
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| 24 | 24 | | ## LEGISLATIVE COUNSEL'S DIGEST |
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| 25 | 25 | | |
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| 26 | 26 | | AB 1709, as introduced, Rodriguez. Income taxation: credits: blood donations. |
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| 27 | 27 | | |
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| 28 | 28 | | Existing law, the Personal Income Tax Law, imposes taxes on taxable income, as provided, and allows for various credits against the net tax, as defined. Existing law also establishes the Office of Emergency Services within the office of the Governor, which is responsible for, among other things, the states emergency and disaster response services for specified disasters and emergencies.This bill would, for taxable years beginning on or after January 1, 2023, allow a credit against the net tax in the amount of $500 if the taxpayer made at least 4 donations of human whole blood or human blood components, as defined, to a specified entity. This bill would also authorize the Office of Emergency Services to enter into partnerships with private sector entities to encourage the private sector to provide meaningful incentives for individuals to make these donations.Existing law requires any bill authorizing a new tax expenditure to contain, among other things, specific goals, purposes, and objectives that the tax expenditure will achieve, detailed performance indicators, and data collection requirements.The bill also would include additional information required for any bill authorizing a new tax expenditure. |
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| 30 | 30 | | Existing law, the Personal Income Tax Law, imposes taxes on taxable income, as provided, and allows for various credits against the net tax, as defined. Existing law also establishes the Office of Emergency Services within the office of the Governor, which is responsible for, among other things, the states emergency and disaster response services for specified disasters and emergencies. |
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| 31 | 31 | | |
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| 32 | 32 | | This bill would, for taxable years beginning on or after January 1, 2023, allow a credit against the net tax in the amount of $500 if the taxpayer made at least 4 donations of human whole blood or human blood components, as defined, to a specified entity. This bill would also authorize the Office of Emergency Services to enter into partnerships with private sector entities to encourage the private sector to provide meaningful incentives for individuals to make these donations. |
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| 33 | 33 | | |
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| 34 | 34 | | Existing law requires any bill authorizing a new tax expenditure to contain, among other things, specific goals, purposes, and objectives that the tax expenditure will achieve, detailed performance indicators, and data collection requirements. |
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| 35 | 35 | | |
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| 36 | 36 | | The bill also would include additional information required for any bill authorizing a new tax expenditure. |
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| 37 | 37 | | |
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| 38 | 38 | | ## Digest Key |
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| 39 | 39 | | |
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| 40 | 40 | | ## Bill Text |
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| 41 | 41 | | |
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| 42 | 42 | | The people of the State of California do enact as follows:SECTION 1. Section 8588.16 is added to the Government Code, to read:8588.16. The office may enter into partnerships with one or more private sector entities to encourage the private sector to provide meaningful incentives for individuals to donate human whole blood or human blood components, as defined in Section 1600.35 of the Health and Safety Code, four or more times a year to entities that are licensed under Chapter 4 (commencing with section 1600) of Division 2 of the Health and Safety Code and that qualify as exempt organizations under Section 501(c)(3) of the Internal Revenue Code.SEC. 2. Section 17053.20 is added to the Revenue and Taxation Code, to read:17053.20. (a) For taxable years beginning on or after January 1, 2023, there shall be allowed a credit against the net tax, as defined by Section 17039, in the amount of five hundred dollars ($500) if all of the following conditions are met:(1) The taxpayer made at least four donations of human whole blood or human blood components, as defined in Section 1600.35 of the Health and Safety Code, during the taxable year in which the credit is claimed.(2) Each donation was made to an entity that is licensed under Chapter 4 (commencing with section 1600) of Division 2 of the Health and Safety Code during the taxable year in which the donation was made.(3) Each donation was made to an entity that qualified as an exempt organization under Section 501(c)(3) of the Internal Revenue Code during the taxable year in which the donation was made.(b) For the purpose of complying with Section 41, the Legislature finds and declares all of the following:(1) California and the nation face a shortage of whole blood and blood components used for vital medical procedures. Doctors are forced to choose which patients will receive care from available stock and which patients will have to wait until donation levels increase, thus posing a concerning risk to overall care.(2) In the event of a disaster or large scale emergency, a shortage of available blood may result in otherwise preventable loss of life.(3) The objective of the credit allowed by this section is to provide an incentive for individuals to make lifesaving donations of whole blood and blood components.(4) The performance indicators used to determine if the credit is achieving the stated objective shall be the number of taxpayers claiming the credit and the total value of credits allowed.(5) (A) Notwithstanding Section 19542, the Franchise Tax Board shall submit to the Legislature, no later than June 1, 2028, a report on the number of taxpayers claiming a credit under this section and the aggregated dollar amounts of credits allowed. Any individually identifiable information collected pursuant to this subdivision that is used in the report shall be compiled in an aggregate or anonymized manner to preserve confidentiality.(B) The report to be submitted pursuant to subparagraph (A) shall be submitted in compliance with Section 9795 of the Government Code. |
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| 44 | 44 | | The people of the State of California do enact as follows: |
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| 46 | 46 | | ## The people of the State of California do enact as follows: |
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| 48 | 48 | | SECTION 1. Section 8588.16 is added to the Government Code, to read:8588.16. The office may enter into partnerships with one or more private sector entities to encourage the private sector to provide meaningful incentives for individuals to donate human whole blood or human blood components, as defined in Section 1600.35 of the Health and Safety Code, four or more times a year to entities that are licensed under Chapter 4 (commencing with section 1600) of Division 2 of the Health and Safety Code and that qualify as exempt organizations under Section 501(c)(3) of the Internal Revenue Code. |
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| 49 | 49 | | |
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| 50 | 50 | | SECTION 1. Section 8588.16 is added to the Government Code, to read: |
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| 51 | 51 | | |
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| 52 | 52 | | ### SECTION 1. |
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| 53 | 53 | | |
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| 54 | 54 | | 8588.16. The office may enter into partnerships with one or more private sector entities to encourage the private sector to provide meaningful incentives for individuals to donate human whole blood or human blood components, as defined in Section 1600.35 of the Health and Safety Code, four or more times a year to entities that are licensed under Chapter 4 (commencing with section 1600) of Division 2 of the Health and Safety Code and that qualify as exempt organizations under Section 501(c)(3) of the Internal Revenue Code. |
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| 56 | 56 | | 8588.16. The office may enter into partnerships with one or more private sector entities to encourage the private sector to provide meaningful incentives for individuals to donate human whole blood or human blood components, as defined in Section 1600.35 of the Health and Safety Code, four or more times a year to entities that are licensed under Chapter 4 (commencing with section 1600) of Division 2 of the Health and Safety Code and that qualify as exempt organizations under Section 501(c)(3) of the Internal Revenue Code. |
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| 57 | 57 | | |
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| 58 | 58 | | 8588.16. The office may enter into partnerships with one or more private sector entities to encourage the private sector to provide meaningful incentives for individuals to donate human whole blood or human blood components, as defined in Section 1600.35 of the Health and Safety Code, four or more times a year to entities that are licensed under Chapter 4 (commencing with section 1600) of Division 2 of the Health and Safety Code and that qualify as exempt organizations under Section 501(c)(3) of the Internal Revenue Code. |
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| 62 | 62 | | 8588.16. The office may enter into partnerships with one or more private sector entities to encourage the private sector to provide meaningful incentives for individuals to donate human whole blood or human blood components, as defined in Section 1600.35 of the Health and Safety Code, four or more times a year to entities that are licensed under Chapter 4 (commencing with section 1600) of Division 2 of the Health and Safety Code and that qualify as exempt organizations under Section 501(c)(3) of the Internal Revenue Code. |
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| 64 | 64 | | SEC. 2. Section 17053.20 is added to the Revenue and Taxation Code, to read:17053.20. (a) For taxable years beginning on or after January 1, 2023, there shall be allowed a credit against the net tax, as defined by Section 17039, in the amount of five hundred dollars ($500) if all of the following conditions are met:(1) The taxpayer made at least four donations of human whole blood or human blood components, as defined in Section 1600.35 of the Health and Safety Code, during the taxable year in which the credit is claimed.(2) Each donation was made to an entity that is licensed under Chapter 4 (commencing with section 1600) of Division 2 of the Health and Safety Code during the taxable year in which the donation was made.(3) Each donation was made to an entity that qualified as an exempt organization under Section 501(c)(3) of the Internal Revenue Code during the taxable year in which the donation was made.(b) For the purpose of complying with Section 41, the Legislature finds and declares all of the following:(1) California and the nation face a shortage of whole blood and blood components used for vital medical procedures. Doctors are forced to choose which patients will receive care from available stock and which patients will have to wait until donation levels increase, thus posing a concerning risk to overall care.(2) In the event of a disaster or large scale emergency, a shortage of available blood may result in otherwise preventable loss of life.(3) The objective of the credit allowed by this section is to provide an incentive for individuals to make lifesaving donations of whole blood and blood components.(4) The performance indicators used to determine if the credit is achieving the stated objective shall be the number of taxpayers claiming the credit and the total value of credits allowed.(5) (A) Notwithstanding Section 19542, the Franchise Tax Board shall submit to the Legislature, no later than June 1, 2028, a report on the number of taxpayers claiming a credit under this section and the aggregated dollar amounts of credits allowed. Any individually identifiable information collected pursuant to this subdivision that is used in the report shall be compiled in an aggregate or anonymized manner to preserve confidentiality.(B) The report to be submitted pursuant to subparagraph (A) shall be submitted in compliance with Section 9795 of the Government Code. |
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| 66 | 66 | | SEC. 2. Section 17053.20 is added to the Revenue and Taxation Code, to read: |
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| 68 | 68 | | ### SEC. 2. |
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| 70 | 70 | | 17053.20. (a) For taxable years beginning on or after January 1, 2023, there shall be allowed a credit against the net tax, as defined by Section 17039, in the amount of five hundred dollars ($500) if all of the following conditions are met:(1) The taxpayer made at least four donations of human whole blood or human blood components, as defined in Section 1600.35 of the Health and Safety Code, during the taxable year in which the credit is claimed.(2) Each donation was made to an entity that is licensed under Chapter 4 (commencing with section 1600) of Division 2 of the Health and Safety Code during the taxable year in which the donation was made.(3) Each donation was made to an entity that qualified as an exempt organization under Section 501(c)(3) of the Internal Revenue Code during the taxable year in which the donation was made.(b) For the purpose of complying with Section 41, the Legislature finds and declares all of the following:(1) California and the nation face a shortage of whole blood and blood components used for vital medical procedures. Doctors are forced to choose which patients will receive care from available stock and which patients will have to wait until donation levels increase, thus posing a concerning risk to overall care.(2) In the event of a disaster or large scale emergency, a shortage of available blood may result in otherwise preventable loss of life.(3) The objective of the credit allowed by this section is to provide an incentive for individuals to make lifesaving donations of whole blood and blood components.(4) The performance indicators used to determine if the credit is achieving the stated objective shall be the number of taxpayers claiming the credit and the total value of credits allowed.(5) (A) Notwithstanding Section 19542, the Franchise Tax Board shall submit to the Legislature, no later than June 1, 2028, a report on the number of taxpayers claiming a credit under this section and the aggregated dollar amounts of credits allowed. Any individually identifiable information collected pursuant to this subdivision that is used in the report shall be compiled in an aggregate or anonymized manner to preserve confidentiality.(B) The report to be submitted pursuant to subparagraph (A) shall be submitted in compliance with Section 9795 of the Government Code. |
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| 72 | 72 | | 17053.20. (a) For taxable years beginning on or after January 1, 2023, there shall be allowed a credit against the net tax, as defined by Section 17039, in the amount of five hundred dollars ($500) if all of the following conditions are met:(1) The taxpayer made at least four donations of human whole blood or human blood components, as defined in Section 1600.35 of the Health and Safety Code, during the taxable year in which the credit is claimed.(2) Each donation was made to an entity that is licensed under Chapter 4 (commencing with section 1600) of Division 2 of the Health and Safety Code during the taxable year in which the donation was made.(3) Each donation was made to an entity that qualified as an exempt organization under Section 501(c)(3) of the Internal Revenue Code during the taxable year in which the donation was made.(b) For the purpose of complying with Section 41, the Legislature finds and declares all of the following:(1) California and the nation face a shortage of whole blood and blood components used for vital medical procedures. Doctors are forced to choose which patients will receive care from available stock and which patients will have to wait until donation levels increase, thus posing a concerning risk to overall care.(2) In the event of a disaster or large scale emergency, a shortage of available blood may result in otherwise preventable loss of life.(3) The objective of the credit allowed by this section is to provide an incentive for individuals to make lifesaving donations of whole blood and blood components.(4) The performance indicators used to determine if the credit is achieving the stated objective shall be the number of taxpayers claiming the credit and the total value of credits allowed.(5) (A) Notwithstanding Section 19542, the Franchise Tax Board shall submit to the Legislature, no later than June 1, 2028, a report on the number of taxpayers claiming a credit under this section and the aggregated dollar amounts of credits allowed. Any individually identifiable information collected pursuant to this subdivision that is used in the report shall be compiled in an aggregate or anonymized manner to preserve confidentiality.(B) The report to be submitted pursuant to subparagraph (A) shall be submitted in compliance with Section 9795 of the Government Code. |
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| 74 | 74 | | 17053.20. (a) For taxable years beginning on or after January 1, 2023, there shall be allowed a credit against the net tax, as defined by Section 17039, in the amount of five hundred dollars ($500) if all of the following conditions are met:(1) The taxpayer made at least four donations of human whole blood or human blood components, as defined in Section 1600.35 of the Health and Safety Code, during the taxable year in which the credit is claimed.(2) Each donation was made to an entity that is licensed under Chapter 4 (commencing with section 1600) of Division 2 of the Health and Safety Code during the taxable year in which the donation was made.(3) Each donation was made to an entity that qualified as an exempt organization under Section 501(c)(3) of the Internal Revenue Code during the taxable year in which the donation was made.(b) For the purpose of complying with Section 41, the Legislature finds and declares all of the following:(1) California and the nation face a shortage of whole blood and blood components used for vital medical procedures. Doctors are forced to choose which patients will receive care from available stock and which patients will have to wait until donation levels increase, thus posing a concerning risk to overall care.(2) In the event of a disaster or large scale emergency, a shortage of available blood may result in otherwise preventable loss of life.(3) The objective of the credit allowed by this section is to provide an incentive for individuals to make lifesaving donations of whole blood and blood components.(4) The performance indicators used to determine if the credit is achieving the stated objective shall be the number of taxpayers claiming the credit and the total value of credits allowed.(5) (A) Notwithstanding Section 19542, the Franchise Tax Board shall submit to the Legislature, no later than June 1, 2028, a report on the number of taxpayers claiming a credit under this section and the aggregated dollar amounts of credits allowed. Any individually identifiable information collected pursuant to this subdivision that is used in the report shall be compiled in an aggregate or anonymized manner to preserve confidentiality.(B) The report to be submitted pursuant to subparagraph (A) shall be submitted in compliance with Section 9795 of the Government Code. |
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| 78 | 78 | | 17053.20. (a) For taxable years beginning on or after January 1, 2023, there shall be allowed a credit against the net tax, as defined by Section 17039, in the amount of five hundred dollars ($500) if all of the following conditions are met: |
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| 80 | 80 | | (1) The taxpayer made at least four donations of human whole blood or human blood components, as defined in Section 1600.35 of the Health and Safety Code, during the taxable year in which the credit is claimed. |
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| 81 | 81 | | |
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| 82 | 82 | | (2) Each donation was made to an entity that is licensed under Chapter 4 (commencing with section 1600) of Division 2 of the Health and Safety Code during the taxable year in which the donation was made. |
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| 84 | 84 | | (3) Each donation was made to an entity that qualified as an exempt organization under Section 501(c)(3) of the Internal Revenue Code during the taxable year in which the donation was made. |
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| 85 | 85 | | |
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| 86 | 86 | | (b) For the purpose of complying with Section 41, the Legislature finds and declares all of the following: |
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| 88 | 88 | | (1) California and the nation face a shortage of whole blood and blood components used for vital medical procedures. Doctors are forced to choose which patients will receive care from available stock and which patients will have to wait until donation levels increase, thus posing a concerning risk to overall care. |
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| 90 | 90 | | (2) In the event of a disaster or large scale emergency, a shortage of available blood may result in otherwise preventable loss of life. |
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| 92 | 92 | | (3) The objective of the credit allowed by this section is to provide an incentive for individuals to make lifesaving donations of whole blood and blood components. |
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| 93 | 93 | | |
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| 94 | 94 | | (4) The performance indicators used to determine if the credit is achieving the stated objective shall be the number of taxpayers claiming the credit and the total value of credits allowed. |
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| 96 | 96 | | (5) (A) Notwithstanding Section 19542, the Franchise Tax Board shall submit to the Legislature, no later than June 1, 2028, a report on the number of taxpayers claiming a credit under this section and the aggregated dollar amounts of credits allowed. Any individually identifiable information collected pursuant to this subdivision that is used in the report shall be compiled in an aggregate or anonymized manner to preserve confidentiality. |
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| 98 | 98 | | (B) The report to be submitted pursuant to subparagraph (A) shall be submitted in compliance with Section 9795 of the Government Code. |
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