Amended IN Assembly March 11, 2024 CALIFORNIA LEGISLATURE 20232024 REGULAR SESSION Assembly Bill No. 1983Introduced by Assembly Member MaienscheinJanuary 30, 2024An act to add and repeal Article 23 (commencing with Section 18901) to 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 1983, as amended, Maienschein. Income taxes: voluntary contributions: Dog and Cat Euthanasia Prevention of Animal Homelessness and Cruelty Voluntary Tax Contribution Fund.Existing law authorizes an individual to contribute amounts in excess of their tax liability for the support of specified funds. Existing law also sets forth administrative provisions applicable to voluntary contributions.This bill would additionally allow an individual to designate on their tax return that a specified amount in excess of their tax liability be transferred to the Dog and Cat Euthanasia Prevention of Animal Homelessness and Cruelty Voluntary Tax Contribution Fund, which would be created by this bill. The bill would prohibit a voluntary contribution designation for the Dog and Cat Euthanasia Prevention of Animal Homelessness and Cruelty Voluntary Tax Contribution Fund from being added on the tax return until another voluntary contribution designation is removed or a space is available.The bill would require moneys in the Dog and Cat Euthanasia Prevention of Animal Homelessness and Cruelty Voluntary Tax Contribution Fund to be continuously appropriated and to be allocated to the Franchise Tax Board and the Controller for reimbursement of costs and the balance to the Department of Food and Agriculture for public awareness activities, as described, and the distribution of funds for spay and neuter activities, as described. By continuously appropriating these funds, the bill would make an appropriation.The bill would provide that these provisions would remain in effect only until January 1, 2035, operative only until January 1 of the 7th taxable year following the first appearance of the Prevention of Animal Homelessness and Cruelty Voluntary Tax Contribution Fund on the tax return, but would further provide for an earlier repeal if the Franchise Tax Board determines that the amount of contributions estimated to be received during the 2nd and later calendar years after its first appearance on a return will not at least equal the minimum contribution amount, in which case these provisions would be repealed on December 1 of that year.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. Article 23 (commencing with Section 18901) is added to Chapter 3 of Part 10.2 of Division 2 of the Revenue and Taxation Code, to read: Article 23. Dog and Cat Euthanasia Prevention of Animal Homelessness and Cruelty Voluntary Tax Contribution Fund18901. (a) An individual may designate on the tax return that a contribution in excess of the tax liability, if any, be made to the Dog and Cat Euthanasia Prevention of Animal Homelessness and Cruelty Voluntary Tax Contribution Fund established by Section 18901.1. That designation is to be used as a voluntary contribution on the tax return.(b) The contributions shall be in full dollar amounts and may be made individually by each signatory on a joint return.(c) A designation under subdivision (a) shall be made for a taxable year on the original return for that taxable year and once made is irrevocable. If payments and credits reported on the return, together with any other credits associated with the taxpayers account, do not exceed the taxpayers liability, the return shall be treated as though no designation has been made.(d) When another voluntary contribution designation is removed from the tax return, or as soon as space is available, whichever occurs first, the Franchise Tax Board shall revise the form of the return to include a space labeled the Dog and Cat Euthanasia Prevention Prevention of Animal Homelessness and Cruelty Voluntary Tax Contribution Fund to allow for the designation permitted. The form 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 fund programs designed to prevent and eliminate cat and dog homelessness, including spay and neuter programs.(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).18901.1. There is hereby established in the State Treasury the Dog and Cat Euthanasia Prevention of Animal Homelessness and Cruelty Voluntary Tax Contribution Fund to receive contributions made pursuant to Section 18901. The Franchise Tax Board shall notify the Controller of both the amount of money paid by taxpayers in excess of their tax liability and the amount of refund money that taxpayers have designated pursuant to Section 18901 to be transferred to the Dog and Cat Euthanasia Prevention of Animal Homelessness and Cruelty Voluntary Tax Contribution Fund. The Controller shall transfer from the Personal Income Tax Fund to the Dog and Cat Euthanasia Prevention of Animal Homelessness and Cruelty Voluntary Tax Contribution Fund an amount not in excess of the sum of amounts designated by individuals pursuant to Section 18901 for payment into that fund.18901.2. (a) Notwithstanding Section 13340 of the Government Code, all moneys transferred to the Dog and Cat Euthanasia Prevention of Animal Homelessness and Cruelty Voluntary Tax Contribution Fund shall be continuously appropriated and allocated as follows:(1) To the Franchise Tax Board and the Controller for reimbursement of all costs incurred by the Franchise Tax Board and the Controller in connection with their duties under this article.(2) To the Department of Food and Agriculture for allocation as follows:(A) Up to 5 percent of the funds allocated to the department shall be used by the department for the development of a mechanism to provide ongoing public awareness through activities that will promote the charitable tax deduction for the fund and seek continued contributions. These activities may include convening a philanthropic roundtable, developing literature for use by the city, county, or city and county animal control agency or shelter that is current on its reporting requirements to the State Department of Public Health, Veterinary Public Health Section, a society for the prevention of cruelty to animals affiliate, or a human humane society affiliate for dissemination, and whatever other activities are deemed necessary and appropriate to promote the fund.(B) The remaining funds shall be distributed to, and used by, a city, county, or city and county animal control agency or shelter that is current on its reporting requirements to the State Department of Public Health, Veterinary Public Health Section, for the sole purpose of supporting spay and neuter activities by that entity to prevent and eliminate cat and dog homelessness. A society for the prevention of cruelty to animals affiliate or a humane society affiliate is eligible for these funds if the society affiliate is under contract to provide all animal control services for a local public agency.(b) For purposes of subdivision (a), a society for the prevention of cruelty to animals affiliate or a humane society affiliate shall be a California corporation, duly incorporated in the State of California, in active status, as described on the business search page of the Secretary of States internet website, and exempt from federal income taxation as an organization described in Section 501(c)(3) of the Internal Revenue Code.(c) The Department of Food and Agriculture shall award grants through the grant process funded by the Pet Lovers Fund, as described in Section 5168 of the Vehicle Code, and shall be responsible for overseeing that grant program. A grantee shall not use a grant award for administrative expenses or for any purposes outside of California.(d) The Department of Food and Agriculture may consult with the State Department of Public Health to develop the grant process and the oversight of the grant program.(e) The Dog and Cat Euthanasia Prevention of Animal Homelessness and Cruelty Voluntary Tax Contribution Fund moneys shall not be used to supplant state General Fund moneys for any purpose.(f) The Department of Food and Agriculture shall report on its internet website information provided by local public agencies regarding the process for awarding money, the amount of money spent on administration, and an itemization of how program funds were awarded.18901.3. (a) Except as otherwise provided in subdivision (b), this article shall remain in effect only until January 1, 2035, operative only until January 1 of the seventh taxable year following the first appearance of the Prevention of Animal Homelessness and Cruelty Voluntary Tax Contribution Fund on the tax return, and is repealed as of December 1 of that year.(b) (1) By September 1 of the second calendar year and by September 1 of each subsequent calendar year that the Dog and Cat Euthanasia Prevention of Animal Homelessness and Cruelty Voluntary Tax Contribution Fund appears on the 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 contribution amount for the calendar year. 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.(2) If the Franchise Tax Board determines that the amount of the 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, notwithstanding Section 18873, the minimum contribution amount for a calendar year means one hundred thousand dollars ($100,000). two hundred fifty thousand dollars ($250,000).
Amended IN Assembly March 11, 2024 CALIFORNIA LEGISLATURE 20232024 REGULAR SESSION Assembly Bill No. 1983Introduced by Assembly Member MaienscheinJanuary 30, 2024An act to add and repeal Article 23 (commencing with Section 18901) to 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 1983, as amended, Maienschein. Income taxes: voluntary contributions: Dog and Cat Euthanasia Prevention of Animal Homelessness and Cruelty Voluntary Tax Contribution Fund.Existing law authorizes an individual to contribute amounts in excess of their tax liability for the support of specified funds. Existing law also sets forth administrative provisions applicable to voluntary contributions.This bill would additionally allow an individual to designate on their tax return that a specified amount in excess of their tax liability be transferred to the Dog and Cat Euthanasia Prevention of Animal Homelessness and Cruelty Voluntary Tax Contribution Fund, which would be created by this bill. The bill would prohibit a voluntary contribution designation for the Dog and Cat Euthanasia Prevention of Animal Homelessness and Cruelty Voluntary Tax Contribution Fund from being added on the tax return until another voluntary contribution designation is removed or a space is available.The bill would require moneys in the Dog and Cat Euthanasia Prevention of Animal Homelessness and Cruelty Voluntary Tax Contribution Fund to be continuously appropriated and to be allocated to the Franchise Tax Board and the Controller for reimbursement of costs and the balance to the Department of Food and Agriculture for public awareness activities, as described, and the distribution of funds for spay and neuter activities, as described. By continuously appropriating these funds, the bill would make an appropriation.The bill would provide that these provisions would remain in effect only until January 1, 2035, operative only until January 1 of the 7th taxable year following the first appearance of the Prevention of Animal Homelessness and Cruelty Voluntary Tax Contribution Fund on the tax return, but would further provide for an earlier repeal if the Franchise Tax Board determines that the amount of contributions estimated to be received during the 2nd and later calendar years after its first appearance on a return will not at least equal the minimum contribution amount, in which case these provisions would be repealed on December 1 of that year.Digest Key Vote: MAJORITY Appropriation: YES Fiscal Committee: YES Local Program: NO
Amended IN Assembly March 11, 2024
Amended IN Assembly March 11, 2024
CALIFORNIA LEGISLATURE 20232024 REGULAR SESSION
Assembly Bill
No. 1983
Introduced by Assembly Member MaienscheinJanuary 30, 2024
Introduced by Assembly Member Maienschein
January 30, 2024
An act to add and repeal Article 23 (commencing with Section 18901) to 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 DIGEST
## LEGISLATIVE COUNSEL'S DIGEST
AB 1983, as amended, Maienschein. Income taxes: voluntary contributions: Dog and Cat Euthanasia Prevention of Animal Homelessness and Cruelty Voluntary Tax Contribution Fund.
Existing law authorizes an individual to contribute amounts in excess of their tax liability for the support of specified funds. Existing law also sets forth administrative provisions applicable to voluntary contributions.This bill would additionally allow an individual to designate on their tax return that a specified amount in excess of their tax liability be transferred to the Dog and Cat Euthanasia Prevention of Animal Homelessness and Cruelty Voluntary Tax Contribution Fund, which would be created by this bill. The bill would prohibit a voluntary contribution designation for the Dog and Cat Euthanasia Prevention of Animal Homelessness and Cruelty Voluntary Tax Contribution Fund from being added on the tax return until another voluntary contribution designation is removed or a space is available.The bill would require moneys in the Dog and Cat Euthanasia Prevention of Animal Homelessness and Cruelty Voluntary Tax Contribution Fund to be continuously appropriated and to be allocated to the Franchise Tax Board and the Controller for reimbursement of costs and the balance to the Department of Food and Agriculture for public awareness activities, as described, and the distribution of funds for spay and neuter activities, as described. By continuously appropriating these funds, the bill would make an appropriation.The bill would provide that these provisions would remain in effect only until January 1, 2035, operative only until January 1 of the 7th taxable year following the first appearance of the Prevention of Animal Homelessness and Cruelty Voluntary Tax Contribution Fund on the tax return, but would further provide for an earlier repeal if the Franchise Tax Board determines that the amount of contributions estimated to be received during the 2nd and later calendar years after its first appearance on a return will not at least equal the minimum contribution amount, in which case these provisions would be repealed on December 1 of that year.
Existing law authorizes an individual to contribute amounts in excess of their tax liability for the support of specified funds. Existing law also sets forth administrative provisions applicable to voluntary contributions.
This bill would additionally allow an individual to designate on their tax return that a specified amount in excess of their tax liability be transferred to the Dog and Cat Euthanasia Prevention of Animal Homelessness and Cruelty Voluntary Tax Contribution Fund, which would be created by this bill. The bill would prohibit a voluntary contribution designation for the Dog and Cat Euthanasia Prevention of Animal Homelessness and Cruelty Voluntary Tax Contribution Fund from being added on the tax return until another voluntary contribution designation is removed or a space is available.
The bill would require moneys in the Dog and Cat Euthanasia Prevention of Animal Homelessness and Cruelty Voluntary Tax Contribution Fund to be continuously appropriated and to be allocated to the Franchise Tax Board and the Controller for reimbursement of costs and the balance to the Department of Food and Agriculture for public awareness activities, as described, and the distribution of funds for spay and neuter activities, as described. By continuously appropriating these funds, the bill would make an appropriation.
The bill would provide that these provisions would remain in effect only until January 1, 2035, operative only until January 1 of the 7th taxable year following the first appearance of the Prevention of Animal Homelessness and Cruelty Voluntary Tax Contribution Fund on the tax return, but would further provide for an earlier repeal if the Franchise Tax Board determines that the amount of contributions estimated to be received during the 2nd and later calendar years after its first appearance on a return will not at least equal the minimum contribution amount, in which case these provisions would be repealed on December 1 of that year.
## Digest Key
## Bill Text
The people of the State of California do enact as follows:SECTION 1. Article 23 (commencing with Section 18901) is added to Chapter 3 of Part 10.2 of Division 2 of the Revenue and Taxation Code, to read: Article 23. Dog and Cat Euthanasia Prevention of Animal Homelessness and Cruelty Voluntary Tax Contribution Fund18901. (a) An individual may designate on the tax return that a contribution in excess of the tax liability, if any, be made to the Dog and Cat Euthanasia Prevention of Animal Homelessness and Cruelty Voluntary Tax Contribution Fund established by Section 18901.1. That designation is to be used as a voluntary contribution on the tax return.(b) The contributions shall be in full dollar amounts and may be made individually by each signatory on a joint return.(c) A designation under subdivision (a) shall be made for a taxable year on the original return for that taxable year and once made is irrevocable. If payments and credits reported on the return, together with any other credits associated with the taxpayers account, do not exceed the taxpayers liability, the return shall be treated as though no designation has been made.(d) When another voluntary contribution designation is removed from the tax return, or as soon as space is available, whichever occurs first, the Franchise Tax Board shall revise the form of the return to include a space labeled the Dog and Cat Euthanasia Prevention Prevention of Animal Homelessness and Cruelty Voluntary Tax Contribution Fund to allow for the designation permitted. The form 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 fund programs designed to prevent and eliminate cat and dog homelessness, including spay and neuter programs.(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).18901.1. There is hereby established in the State Treasury the Dog and Cat Euthanasia Prevention of Animal Homelessness and Cruelty Voluntary Tax Contribution Fund to receive contributions made pursuant to Section 18901. The Franchise Tax Board shall notify the Controller of both the amount of money paid by taxpayers in excess of their tax liability and the amount of refund money that taxpayers have designated pursuant to Section 18901 to be transferred to the Dog and Cat Euthanasia Prevention of Animal Homelessness and Cruelty Voluntary Tax Contribution Fund. The Controller shall transfer from the Personal Income Tax Fund to the Dog and Cat Euthanasia Prevention of Animal Homelessness and Cruelty Voluntary Tax Contribution Fund an amount not in excess of the sum of amounts designated by individuals pursuant to Section 18901 for payment into that fund.18901.2. (a) Notwithstanding Section 13340 of the Government Code, all moneys transferred to the Dog and Cat Euthanasia Prevention of Animal Homelessness and Cruelty Voluntary Tax Contribution Fund shall be continuously appropriated and allocated as follows:(1) To the Franchise Tax Board and the Controller for reimbursement of all costs incurred by the Franchise Tax Board and the Controller in connection with their duties under this article.(2) To the Department of Food and Agriculture for allocation as follows:(A) Up to 5 percent of the funds allocated to the department shall be used by the department for the development of a mechanism to provide ongoing public awareness through activities that will promote the charitable tax deduction for the fund and seek continued contributions. These activities may include convening a philanthropic roundtable, developing literature for use by the city, county, or city and county animal control agency or shelter that is current on its reporting requirements to the State Department of Public Health, Veterinary Public Health Section, a society for the prevention of cruelty to animals affiliate, or a human humane society affiliate for dissemination, and whatever other activities are deemed necessary and appropriate to promote the fund.(B) The remaining funds shall be distributed to, and used by, a city, county, or city and county animal control agency or shelter that is current on its reporting requirements to the State Department of Public Health, Veterinary Public Health Section, for the sole purpose of supporting spay and neuter activities by that entity to prevent and eliminate cat and dog homelessness. A society for the prevention of cruelty to animals affiliate or a humane society affiliate is eligible for these funds if the society affiliate is under contract to provide all animal control services for a local public agency.(b) For purposes of subdivision (a), a society for the prevention of cruelty to animals affiliate or a humane society affiliate shall be a California corporation, duly incorporated in the State of California, in active status, as described on the business search page of the Secretary of States internet website, and exempt from federal income taxation as an organization described in Section 501(c)(3) of the Internal Revenue Code.(c) The Department of Food and Agriculture shall award grants through the grant process funded by the Pet Lovers Fund, as described in Section 5168 of the Vehicle Code, and shall be responsible for overseeing that grant program. A grantee shall not use a grant award for administrative expenses or for any purposes outside of California.(d) The Department of Food and Agriculture may consult with the State Department of Public Health to develop the grant process and the oversight of the grant program.(e) The Dog and Cat Euthanasia Prevention of Animal Homelessness and Cruelty Voluntary Tax Contribution Fund moneys shall not be used to supplant state General Fund moneys for any purpose.(f) The Department of Food and Agriculture shall report on its internet website information provided by local public agencies regarding the process for awarding money, the amount of money spent on administration, and an itemization of how program funds were awarded.18901.3. (a) Except as otherwise provided in subdivision (b), this article shall remain in effect only until January 1, 2035, operative only until January 1 of the seventh taxable year following the first appearance of the Prevention of Animal Homelessness and Cruelty Voluntary Tax Contribution Fund on the tax return, and is repealed as of December 1 of that year.(b) (1) By September 1 of the second calendar year and by September 1 of each subsequent calendar year that the Dog and Cat Euthanasia Prevention of Animal Homelessness and Cruelty Voluntary Tax Contribution Fund appears on the 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 contribution amount for the calendar year. 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.(2) If the Franchise Tax Board determines that the amount of the 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, notwithstanding Section 18873, the minimum contribution amount for a calendar year means one hundred thousand dollars ($100,000). two hundred fifty thousand dollars ($250,000).
The people of the State of California do enact as follows:
## The people of the State of California do enact as follows:
SECTION 1. Article 23 (commencing with Section 18901) is added to Chapter 3 of Part 10.2 of Division 2 of the Revenue and Taxation Code, to read: Article 23. Dog and Cat Euthanasia Prevention of Animal Homelessness and Cruelty Voluntary Tax Contribution Fund18901. (a) An individual may designate on the tax return that a contribution in excess of the tax liability, if any, be made to the Dog and Cat Euthanasia Prevention of Animal Homelessness and Cruelty Voluntary Tax Contribution Fund established by Section 18901.1. That designation is to be used as a voluntary contribution on the tax return.(b) The contributions shall be in full dollar amounts and may be made individually by each signatory on a joint return.(c) A designation under subdivision (a) shall be made for a taxable year on the original return for that taxable year and once made is irrevocable. If payments and credits reported on the return, together with any other credits associated with the taxpayers account, do not exceed the taxpayers liability, the return shall be treated as though no designation has been made.(d) When another voluntary contribution designation is removed from the tax return, or as soon as space is available, whichever occurs first, the Franchise Tax Board shall revise the form of the return to include a space labeled the Dog and Cat Euthanasia Prevention Prevention of Animal Homelessness and Cruelty Voluntary Tax Contribution Fund to allow for the designation permitted. The form 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 fund programs designed to prevent and eliminate cat and dog homelessness, including spay and neuter programs.(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).18901.1. There is hereby established in the State Treasury the Dog and Cat Euthanasia Prevention of Animal Homelessness and Cruelty Voluntary Tax Contribution Fund to receive contributions made pursuant to Section 18901. The Franchise Tax Board shall notify the Controller of both the amount of money paid by taxpayers in excess of their tax liability and the amount of refund money that taxpayers have designated pursuant to Section 18901 to be transferred to the Dog and Cat Euthanasia Prevention of Animal Homelessness and Cruelty Voluntary Tax Contribution Fund. The Controller shall transfer from the Personal Income Tax Fund to the Dog and Cat Euthanasia Prevention of Animal Homelessness and Cruelty Voluntary Tax Contribution Fund an amount not in excess of the sum of amounts designated by individuals pursuant to Section 18901 for payment into that fund.18901.2. (a) Notwithstanding Section 13340 of the Government Code, all moneys transferred to the Dog and Cat Euthanasia Prevention of Animal Homelessness and Cruelty Voluntary Tax Contribution Fund shall be continuously appropriated and allocated as follows:(1) To the Franchise Tax Board and the Controller for reimbursement of all costs incurred by the Franchise Tax Board and the Controller in connection with their duties under this article.(2) To the Department of Food and Agriculture for allocation as follows:(A) Up to 5 percent of the funds allocated to the department shall be used by the department for the development of a mechanism to provide ongoing public awareness through activities that will promote the charitable tax deduction for the fund and seek continued contributions. These activities may include convening a philanthropic roundtable, developing literature for use by the city, county, or city and county animal control agency or shelter that is current on its reporting requirements to the State Department of Public Health, Veterinary Public Health Section, a society for the prevention of cruelty to animals affiliate, or a human humane society affiliate for dissemination, and whatever other activities are deemed necessary and appropriate to promote the fund.(B) The remaining funds shall be distributed to, and used by, a city, county, or city and county animal control agency or shelter that is current on its reporting requirements to the State Department of Public Health, Veterinary Public Health Section, for the sole purpose of supporting spay and neuter activities by that entity to prevent and eliminate cat and dog homelessness. A society for the prevention of cruelty to animals affiliate or a humane society affiliate is eligible for these funds if the society affiliate is under contract to provide all animal control services for a local public agency.(b) For purposes of subdivision (a), a society for the prevention of cruelty to animals affiliate or a humane society affiliate shall be a California corporation, duly incorporated in the State of California, in active status, as described on the business search page of the Secretary of States internet website, and exempt from federal income taxation as an organization described in Section 501(c)(3) of the Internal Revenue Code.(c) The Department of Food and Agriculture shall award grants through the grant process funded by the Pet Lovers Fund, as described in Section 5168 of the Vehicle Code, and shall be responsible for overseeing that grant program. A grantee shall not use a grant award for administrative expenses or for any purposes outside of California.(d) The Department of Food and Agriculture may consult with the State Department of Public Health to develop the grant process and the oversight of the grant program.(e) The Dog and Cat Euthanasia Prevention of Animal Homelessness and Cruelty Voluntary Tax Contribution Fund moneys shall not be used to supplant state General Fund moneys for any purpose.(f) The Department of Food and Agriculture shall report on its internet website information provided by local public agencies regarding the process for awarding money, the amount of money spent on administration, and an itemization of how program funds were awarded.18901.3. (a) Except as otherwise provided in subdivision (b), this article shall remain in effect only until January 1, 2035, operative only until January 1 of the seventh taxable year following the first appearance of the Prevention of Animal Homelessness and Cruelty Voluntary Tax Contribution Fund on the tax return, and is repealed as of December 1 of that year.(b) (1) By September 1 of the second calendar year and by September 1 of each subsequent calendar year that the Dog and Cat Euthanasia Prevention of Animal Homelessness and Cruelty Voluntary Tax Contribution Fund appears on the 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 contribution amount for the calendar year. 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.(2) If the Franchise Tax Board determines that the amount of the 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, notwithstanding Section 18873, the minimum contribution amount for a calendar year means one hundred thousand dollars ($100,000). two hundred fifty thousand dollars ($250,000).
SECTION 1. Article 23 (commencing with Section 18901) is added to Chapter 3 of Part 10.2 of Division 2 of the Revenue and Taxation Code, to read:
### SECTION 1.
Article 23. Dog and Cat Euthanasia Prevention of Animal Homelessness and Cruelty Voluntary Tax Contribution Fund18901. (a) An individual may designate on the tax return that a contribution in excess of the tax liability, if any, be made to the Dog and Cat Euthanasia Prevention of Animal Homelessness and Cruelty Voluntary Tax Contribution Fund established by Section 18901.1. That designation is to be used as a voluntary contribution on the tax return.(b) The contributions shall be in full dollar amounts and may be made individually by each signatory on a joint return.(c) A designation under subdivision (a) shall be made for a taxable year on the original return for that taxable year and once made is irrevocable. If payments and credits reported on the return, together with any other credits associated with the taxpayers account, do not exceed the taxpayers liability, the return shall be treated as though no designation has been made.(d) When another voluntary contribution designation is removed from the tax return, or as soon as space is available, whichever occurs first, the Franchise Tax Board shall revise the form of the return to include a space labeled the Dog and Cat Euthanasia Prevention Prevention of Animal Homelessness and Cruelty Voluntary Tax Contribution Fund to allow for the designation permitted. The form 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 fund programs designed to prevent and eliminate cat and dog homelessness, including spay and neuter programs.(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).18901.1. There is hereby established in the State Treasury the Dog and Cat Euthanasia Prevention of Animal Homelessness and Cruelty Voluntary Tax Contribution Fund to receive contributions made pursuant to Section 18901. The Franchise Tax Board shall notify the Controller of both the amount of money paid by taxpayers in excess of their tax liability and the amount of refund money that taxpayers have designated pursuant to Section 18901 to be transferred to the Dog and Cat Euthanasia Prevention of Animal Homelessness and Cruelty Voluntary Tax Contribution Fund. The Controller shall transfer from the Personal Income Tax Fund to the Dog and Cat Euthanasia Prevention of Animal Homelessness and Cruelty Voluntary Tax Contribution Fund an amount not in excess of the sum of amounts designated by individuals pursuant to Section 18901 for payment into that fund.18901.2. (a) Notwithstanding Section 13340 of the Government Code, all moneys transferred to the Dog and Cat Euthanasia Prevention of Animal Homelessness and Cruelty Voluntary Tax Contribution Fund shall be continuously appropriated and allocated as follows:(1) To the Franchise Tax Board and the Controller for reimbursement of all costs incurred by the Franchise Tax Board and the Controller in connection with their duties under this article.(2) To the Department of Food and Agriculture for allocation as follows:(A) Up to 5 percent of the funds allocated to the department shall be used by the department for the development of a mechanism to provide ongoing public awareness through activities that will promote the charitable tax deduction for the fund and seek continued contributions. These activities may include convening a philanthropic roundtable, developing literature for use by the city, county, or city and county animal control agency or shelter that is current on its reporting requirements to the State Department of Public Health, Veterinary Public Health Section, a society for the prevention of cruelty to animals affiliate, or a human humane society affiliate for dissemination, and whatever other activities are deemed necessary and appropriate to promote the fund.(B) The remaining funds shall be distributed to, and used by, a city, county, or city and county animal control agency or shelter that is current on its reporting requirements to the State Department of Public Health, Veterinary Public Health Section, for the sole purpose of supporting spay and neuter activities by that entity to prevent and eliminate cat and dog homelessness. A society for the prevention of cruelty to animals affiliate or a humane society affiliate is eligible for these funds if the society affiliate is under contract to provide all animal control services for a local public agency.(b) For purposes of subdivision (a), a society for the prevention of cruelty to animals affiliate or a humane society affiliate shall be a California corporation, duly incorporated in the State of California, in active status, as described on the business search page of the Secretary of States internet website, and exempt from federal income taxation as an organization described in Section 501(c)(3) of the Internal Revenue Code.(c) The Department of Food and Agriculture shall award grants through the grant process funded by the Pet Lovers Fund, as described in Section 5168 of the Vehicle Code, and shall be responsible for overseeing that grant program. A grantee shall not use a grant award for administrative expenses or for any purposes outside of California.(d) The Department of Food and Agriculture may consult with the State Department of Public Health to develop the grant process and the oversight of the grant program.(e) The Dog and Cat Euthanasia Prevention of Animal Homelessness and Cruelty Voluntary Tax Contribution Fund moneys shall not be used to supplant state General Fund moneys for any purpose.(f) The Department of Food and Agriculture shall report on its internet website information provided by local public agencies regarding the process for awarding money, the amount of money spent on administration, and an itemization of how program funds were awarded.18901.3. (a) Except as otherwise provided in subdivision (b), this article shall remain in effect only until January 1, 2035, operative only until January 1 of the seventh taxable year following the first appearance of the Prevention of Animal Homelessness and Cruelty Voluntary Tax Contribution Fund on the tax return, and is repealed as of December 1 of that year.(b) (1) By September 1 of the second calendar year and by September 1 of each subsequent calendar year that the Dog and Cat Euthanasia Prevention of Animal Homelessness and Cruelty Voluntary Tax Contribution Fund appears on the 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 contribution amount for the calendar year. 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.(2) If the Franchise Tax Board determines that the amount of the 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, notwithstanding Section 18873, the minimum contribution amount for a calendar year means one hundred thousand dollars ($100,000). two hundred fifty thousand dollars ($250,000).
Article 23. Dog and Cat Euthanasia Prevention of Animal Homelessness and Cruelty Voluntary Tax Contribution Fund18901. (a) An individual may designate on the tax return that a contribution in excess of the tax liability, if any, be made to the Dog and Cat Euthanasia Prevention of Animal Homelessness and Cruelty Voluntary Tax Contribution Fund established by Section 18901.1. That designation is to be used as a voluntary contribution on the tax return.(b) The contributions shall be in full dollar amounts and may be made individually by each signatory on a joint return.(c) A designation under subdivision (a) shall be made for a taxable year on the original return for that taxable year and once made is irrevocable. If payments and credits reported on the return, together with any other credits associated with the taxpayers account, do not exceed the taxpayers liability, the return shall be treated as though no designation has been made.(d) When another voluntary contribution designation is removed from the tax return, or as soon as space is available, whichever occurs first, the Franchise Tax Board shall revise the form of the return to include a space labeled the Dog and Cat Euthanasia Prevention Prevention of Animal Homelessness and Cruelty Voluntary Tax Contribution Fund to allow for the designation permitted. The form 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 fund programs designed to prevent and eliminate cat and dog homelessness, including spay and neuter programs.(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).18901.1. There is hereby established in the State Treasury the Dog and Cat Euthanasia Prevention of Animal Homelessness and Cruelty Voluntary Tax Contribution Fund to receive contributions made pursuant to Section 18901. The Franchise Tax Board shall notify the Controller of both the amount of money paid by taxpayers in excess of their tax liability and the amount of refund money that taxpayers have designated pursuant to Section 18901 to be transferred to the Dog and Cat Euthanasia Prevention of Animal Homelessness and Cruelty Voluntary Tax Contribution Fund. The Controller shall transfer from the Personal Income Tax Fund to the Dog and Cat Euthanasia Prevention of Animal Homelessness and Cruelty Voluntary Tax Contribution Fund an amount not in excess of the sum of amounts designated by individuals pursuant to Section 18901 for payment into that fund.18901.2. (a) Notwithstanding Section 13340 of the Government Code, all moneys transferred to the Dog and Cat Euthanasia Prevention of Animal Homelessness and Cruelty Voluntary Tax Contribution Fund shall be continuously appropriated and allocated as follows:(1) To the Franchise Tax Board and the Controller for reimbursement of all costs incurred by the Franchise Tax Board and the Controller in connection with their duties under this article.(2) To the Department of Food and Agriculture for allocation as follows:(A) Up to 5 percent of the funds allocated to the department shall be used by the department for the development of a mechanism to provide ongoing public awareness through activities that will promote the charitable tax deduction for the fund and seek continued contributions. These activities may include convening a philanthropic roundtable, developing literature for use by the city, county, or city and county animal control agency or shelter that is current on its reporting requirements to the State Department of Public Health, Veterinary Public Health Section, a society for the prevention of cruelty to animals affiliate, or a human humane society affiliate for dissemination, and whatever other activities are deemed necessary and appropriate to promote the fund.(B) The remaining funds shall be distributed to, and used by, a city, county, or city and county animal control agency or shelter that is current on its reporting requirements to the State Department of Public Health, Veterinary Public Health Section, for the sole purpose of supporting spay and neuter activities by that entity to prevent and eliminate cat and dog homelessness. A society for the prevention of cruelty to animals affiliate or a humane society affiliate is eligible for these funds if the society affiliate is under contract to provide all animal control services for a local public agency.(b) For purposes of subdivision (a), a society for the prevention of cruelty to animals affiliate or a humane society affiliate shall be a California corporation, duly incorporated in the State of California, in active status, as described on the business search page of the Secretary of States internet website, and exempt from federal income taxation as an organization described in Section 501(c)(3) of the Internal Revenue Code.(c) The Department of Food and Agriculture shall award grants through the grant process funded by the Pet Lovers Fund, as described in Section 5168 of the Vehicle Code, and shall be responsible for overseeing that grant program. A grantee shall not use a grant award for administrative expenses or for any purposes outside of California.(d) The Department of Food and Agriculture may consult with the State Department of Public Health to develop the grant process and the oversight of the grant program.(e) The Dog and Cat Euthanasia Prevention of Animal Homelessness and Cruelty Voluntary Tax Contribution Fund moneys shall not be used to supplant state General Fund moneys for any purpose.(f) The Department of Food and Agriculture shall report on its internet website information provided by local public agencies regarding the process for awarding money, the amount of money spent on administration, and an itemization of how program funds were awarded.18901.3. (a) Except as otherwise provided in subdivision (b), this article shall remain in effect only until January 1, 2035, operative only until January 1 of the seventh taxable year following the first appearance of the Prevention of Animal Homelessness and Cruelty Voluntary Tax Contribution Fund on the tax return, and is repealed as of December 1 of that year.(b) (1) By September 1 of the second calendar year and by September 1 of each subsequent calendar year that the Dog and Cat Euthanasia Prevention of Animal Homelessness and Cruelty Voluntary Tax Contribution Fund appears on the 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 contribution amount for the calendar year. 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.(2) If the Franchise Tax Board determines that the amount of the 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, notwithstanding Section 18873, the minimum contribution amount for a calendar year means one hundred thousand dollars ($100,000). two hundred fifty thousand dollars ($250,000).
Article 23. Dog and Cat Euthanasia Prevention of Animal Homelessness and Cruelty Voluntary Tax Contribution Fund
Article 23. Dog and Cat Euthanasia Prevention of Animal Homelessness and Cruelty Voluntary Tax Contribution Fund
18901. (a) An individual may designate on the tax return that a contribution in excess of the tax liability, if any, be made to the Dog and Cat Euthanasia Prevention of Animal Homelessness and Cruelty Voluntary Tax Contribution Fund established by Section 18901.1. That designation is to be used as a voluntary contribution on the tax return.(b) The contributions shall be in full dollar amounts and may be made individually by each signatory on a joint return.(c) A designation under subdivision (a) shall be made for a taxable year on the original return for that taxable year and once made is irrevocable. If payments and credits reported on the return, together with any other credits associated with the taxpayers account, do not exceed the taxpayers liability, the return shall be treated as though no designation has been made.(d) When another voluntary contribution designation is removed from the tax return, or as soon as space is available, whichever occurs first, the Franchise Tax Board shall revise the form of the return to include a space labeled the Dog and Cat Euthanasia Prevention Prevention of Animal Homelessness and Cruelty Voluntary Tax Contribution Fund to allow for the designation permitted. The form 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 fund programs designed to prevent and eliminate cat and dog homelessness, including spay and neuter programs.(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).
18901. (a) An individual may designate on the tax return that a contribution in excess of the tax liability, if any, be made to the Dog and Cat Euthanasia Prevention of Animal Homelessness and Cruelty Voluntary Tax Contribution Fund established by Section 18901.1. That designation is to be used as a voluntary contribution on the tax return.
(b) The contributions shall be in full dollar amounts and may be made individually by each signatory on a joint return.
(c) A designation under subdivision (a) shall be made for a taxable year on the original return for that taxable year and once made is irrevocable. If payments and credits reported on the return, together with any other credits associated with the taxpayers account, do not exceed the taxpayers liability, the return shall be treated as though no designation has been made.
(d) When another voluntary contribution designation is removed from the tax return, or as soon as space is available, whichever occurs first, the Franchise Tax Board shall revise the form of the return to include a space labeled the Dog and Cat Euthanasia Prevention Prevention of Animal Homelessness and Cruelty Voluntary Tax Contribution Fund to allow for the designation permitted. The form 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 fund programs designed to prevent and eliminate cat and dog homelessness, including spay and neuter programs.
(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).
18901.1. There is hereby established in the State Treasury the Dog and Cat Euthanasia Prevention of Animal Homelessness and Cruelty Voluntary Tax Contribution Fund to receive contributions made pursuant to Section 18901. The Franchise Tax Board shall notify the Controller of both the amount of money paid by taxpayers in excess of their tax liability and the amount of refund money that taxpayers have designated pursuant to Section 18901 to be transferred to the Dog and Cat Euthanasia Prevention of Animal Homelessness and Cruelty Voluntary Tax Contribution Fund. The Controller shall transfer from the Personal Income Tax Fund to the Dog and Cat Euthanasia Prevention of Animal Homelessness and Cruelty Voluntary Tax Contribution Fund an amount not in excess of the sum of amounts designated by individuals pursuant to Section 18901 for payment into that fund.
18901.1. There is hereby established in the State Treasury the Dog and Cat Euthanasia Prevention of Animal Homelessness and Cruelty Voluntary Tax Contribution Fund to receive contributions made pursuant to Section 18901. The Franchise Tax Board shall notify the Controller of both the amount of money paid by taxpayers in excess of their tax liability and the amount of refund money that taxpayers have designated pursuant to Section 18901 to be transferred to the Dog and Cat Euthanasia Prevention of Animal Homelessness and Cruelty Voluntary Tax Contribution Fund. The Controller shall transfer from the Personal Income Tax Fund to the Dog and Cat Euthanasia Prevention of Animal Homelessness and Cruelty Voluntary Tax Contribution Fund an amount not in excess of the sum of amounts designated by individuals pursuant to Section 18901 for payment into that fund.
18901.2. (a) Notwithstanding Section 13340 of the Government Code, all moneys transferred to the Dog and Cat Euthanasia Prevention of Animal Homelessness and Cruelty Voluntary Tax Contribution Fund shall be continuously appropriated and allocated as follows:(1) To the Franchise Tax Board and the Controller for reimbursement of all costs incurred by the Franchise Tax Board and the Controller in connection with their duties under this article.(2) To the Department of Food and Agriculture for allocation as follows:(A) Up to 5 percent of the funds allocated to the department shall be used by the department for the development of a mechanism to provide ongoing public awareness through activities that will promote the charitable tax deduction for the fund and seek continued contributions. These activities may include convening a philanthropic roundtable, developing literature for use by the city, county, or city and county animal control agency or shelter that is current on its reporting requirements to the State Department of Public Health, Veterinary Public Health Section, a society for the prevention of cruelty to animals affiliate, or a human humane society affiliate for dissemination, and whatever other activities are deemed necessary and appropriate to promote the fund.(B) The remaining funds shall be distributed to, and used by, a city, county, or city and county animal control agency or shelter that is current on its reporting requirements to the State Department of Public Health, Veterinary Public Health Section, for the sole purpose of supporting spay and neuter activities by that entity to prevent and eliminate cat and dog homelessness. A society for the prevention of cruelty to animals affiliate or a humane society affiliate is eligible for these funds if the society affiliate is under contract to provide all animal control services for a local public agency.(b) For purposes of subdivision (a), a society for the prevention of cruelty to animals affiliate or a humane society affiliate shall be a California corporation, duly incorporated in the State of California, in active status, as described on the business search page of the Secretary of States internet website, and exempt from federal income taxation as an organization described in Section 501(c)(3) of the Internal Revenue Code.(c) The Department of Food and Agriculture shall award grants through the grant process funded by the Pet Lovers Fund, as described in Section 5168 of the Vehicle Code, and shall be responsible for overseeing that grant program. A grantee shall not use a grant award for administrative expenses or for any purposes outside of California.(d) The Department of Food and Agriculture may consult with the State Department of Public Health to develop the grant process and the oversight of the grant program.(e) The Dog and Cat Euthanasia Prevention of Animal Homelessness and Cruelty Voluntary Tax Contribution Fund moneys shall not be used to supplant state General Fund moneys for any purpose.(f) The Department of Food and Agriculture shall report on its internet website information provided by local public agencies regarding the process for awarding money, the amount of money spent on administration, and an itemization of how program funds were awarded.
18901.2. (a) Notwithstanding Section 13340 of the Government Code, all moneys transferred to the Dog and Cat Euthanasia Prevention of Animal Homelessness and Cruelty Voluntary Tax Contribution Fund shall be continuously appropriated and allocated as follows:
(1) To the Franchise Tax Board and the Controller for reimbursement of all costs incurred by the Franchise Tax Board and the Controller in connection with their duties under this article.
(2) To the Department of Food and Agriculture for allocation as follows:
(A) Up to 5 percent of the funds allocated to the department shall be used by the department for the development of a mechanism to provide ongoing public awareness through activities that will promote the charitable tax deduction for the fund and seek continued contributions. These activities may include convening a philanthropic roundtable, developing literature for use by the city, county, or city and county animal control agency or shelter that is current on its reporting requirements to the State Department of Public Health, Veterinary Public Health Section, a society for the prevention of cruelty to animals affiliate, or a human humane society affiliate for dissemination, and whatever other activities are deemed necessary and appropriate to promote the fund.
(B) The remaining funds shall be distributed to, and used by, a city, county, or city and county animal control agency or shelter that is current on its reporting requirements to the State Department of Public Health, Veterinary Public Health Section, for the sole purpose of supporting spay and neuter activities by that entity to prevent and eliminate cat and dog homelessness. A society for the prevention of cruelty to animals affiliate or a humane society affiliate is eligible for these funds if the society affiliate is under contract to provide all animal control services for a local public agency.
(b) For purposes of subdivision (a), a society for the prevention of cruelty to animals affiliate or a humane society affiliate shall be a California corporation, duly incorporated in the State of California, in active status, as described on the business search page of the Secretary of States internet website, and exempt from federal income taxation as an organization described in Section 501(c)(3) of the Internal Revenue Code.
(c) The Department of Food and Agriculture shall award grants through the grant process funded by the Pet Lovers Fund, as described in Section 5168 of the Vehicle Code, and shall be responsible for overseeing that grant program. A grantee shall not use a grant award for administrative expenses or for any purposes outside of California.
(d) The Department of Food and Agriculture may consult with the State Department of Public Health to develop the grant process and the oversight of the grant program.
(e) The Dog and Cat Euthanasia Prevention of Animal Homelessness and Cruelty Voluntary Tax Contribution Fund moneys shall not be used to supplant state General Fund moneys for any purpose.
(f) The Department of Food and Agriculture shall report on its internet website information provided by local public agencies regarding the process for awarding money, the amount of money spent on administration, and an itemization of how program funds were awarded.
18901.3. (a) Except as otherwise provided in subdivision (b), this article shall remain in effect only until January 1, 2035, operative only until January 1 of the seventh taxable year following the first appearance of the Prevention of Animal Homelessness and Cruelty Voluntary Tax Contribution Fund on the tax return, and is repealed as of December 1 of that year.(b) (1) By September 1 of the second calendar year and by September 1 of each subsequent calendar year that the Dog and Cat Euthanasia Prevention of Animal Homelessness and Cruelty Voluntary Tax Contribution Fund appears on the 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 contribution amount for the calendar year. 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.(2) If the Franchise Tax Board determines that the amount of the 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, notwithstanding Section 18873, the minimum contribution amount for a calendar year means one hundred thousand dollars ($100,000). two hundred fifty thousand dollars ($250,000).
18901.3. (a) Except as otherwise provided in subdivision (b), this article shall remain in effect only until January 1, 2035, operative only until January 1 of the seventh taxable year following the first appearance of the Prevention of Animal Homelessness and Cruelty Voluntary Tax Contribution Fund on the tax return, and is repealed as of December 1 of that year.
(b) (1) By September 1 of the second calendar year and by September 1 of each subsequent calendar year that the Dog and Cat Euthanasia Prevention of Animal Homelessness and Cruelty Voluntary Tax Contribution Fund appears on the 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 contribution amount for the calendar year. 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.
(2) If the Franchise Tax Board determines that the amount of the 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, notwithstanding Section 18873, the minimum contribution amount for a calendar year means one hundred thousand dollars ($100,000). two hundred fifty thousand dollars ($250,000).