California 2023-2024 Regular Session

California Assembly Bill AB559 Compare Versions

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1		-	Assembly Bill No. ~~559 CHAPTER 89~~ An act to amend Sections 18730 and 18733 of the Revenue and Taxation Code, relating to taxation, and making an appropriation therefor. ~~[ Approved by Governor July 21, 2023. Filed with Secretary of State July 21, 2023. ]~~ LEGISLATIVE COUNSEL'S DIGESTAB 559, Boerner. Personal income tax: California Senior Citizen Advocacy Voluntary Tax Contribution Fund. Existing law authorizes an individual to contribute amounts in excess of the individuals personal income tax liability for the support of specified funds. Existing law allows a taxpayer to designate an amount in excess of personal income tax liability to be deposited into the California Senior Citizen Advocacy Voluntary Tax Contribution Fund, which is continuously appropriated to the California Senior Legislature for the purpose of funding the activities of the California Senior Legislature. Existing law requires the Franchise Tax Board to revise the return for taxable years 2017 to 2023, inclusive, to include a space for that designation, and repeals these voluntary contribution provisions on January 1, 2025.This bill would require the Franchise Tax Board to revise the return for taxable years 2017 to 2030, inclusive, to allow a taxpayer to designate an amount in excess of personal income tax liability to be deposited into the California Senior Citizen Advocacy Voluntary Tax Contribution Fund, and would extend the repeal date for these provisions to January 1, 2032. By extending a continuously appropriated fund, the bill would make an appropriation.Digest Key Vote: MAJORITY Appropriation: YES Fiscal Committee: YES Local Program: NO Bill TextThe people of the State of California do enact as follows:SECTION 1. Section 18730 of the Revenue and Taxation Code is amended to read:18730. (a) Any individual may designate on the tax return that a contribution in excess of the tax liability, if any, be made to the California Senior Citizen Advocacy Voluntary Tax Contribution Fund established by Section 18731 to be used to conduct the sessions of the California Senior Legislature and to support its ongoing activities on behalf of older persons.(b) The contribution shall be in full dollar amounts and may be made individually by each signatory on the joint return.(c) A designation under subdivision (a) shall be made for any taxable year on the original return for that taxable year, and once made shall be irrevocable. If payments and credits reported on the return, together with any other credits associated with the individuals account, do not exceed the individuals tax liability, the return shall be treated as though no designation has been made.(d) The Franchise Tax Board shall revise the form of the return for taxable years 2017 to 2030, inclusive, to include a space labeled California Senior Citizen Advocacy Voluntary Tax Contribution Fund to allow for the designation permitted under subdivision (a). 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 conduct the sessions of the California Senior Legislature and to support its ongoing activities on behalf of older persons.(e) A deduction shall be allowed under Article 6 (commencing with Section 17201) of Chapter 3 of Part 10 for any contribution made pursuant to subdivision (a).SEC. 2. Section 18733 of the Revenue and Taxation Code is amended to read:18733. Notwithstanding subdivision (c) of Section 18873 and Section 18874, this article shall remain in effect only until January 1, 2032, and is repealed as of December 1 of that year.
	1	+	Enrolled June 30, 2023 Passed IN Senate June 29, 2023 Passed IN Assembly April 17, 2023 CALIFORNIA LEGISLATURE 20232024 REGULAR SESSION Assembly Bill No. 559Introduced by Assembly Member Boerner(Coauthors: Assembly Members Arambula, Chen, Davies, Flora, and Lackey)(Coauthors: Senators Dodd, Durazo, Nguyen, and Seyarto)February 08, 2023 An act to amend Sections 18730 and 18733 of the Revenue and Taxation Code, relating to taxation, and making an appropriation therefor. LEGISLATIVE COUNSEL'S DIGESTAB 559, Boerner. Personal income tax: California Senior Citizen Advocacy Voluntary Tax Contribution Fund. Existing law authorizes an individual to contribute amounts in excess of the individuals personal income tax liability for the support of specified funds. Existing law allows a taxpayer to designate an amount in excess of personal income tax liability to be deposited into the California Senior Citizen Advocacy Voluntary Tax Contribution Fund, which is continuously appropriated to the California Senior Legislature for the purpose of funding the activities of the California Senior Legislature. Existing law requires the Franchise Tax Board to revise the return for taxable years 2017 to 2023, inclusive, to include a space for that designation, and repeals these voluntary contribution provisions on January 1, 2025.This bill would require the Franchise Tax Board to revise the return for taxable years 2017 to 2030, inclusive, to allow a taxpayer to designate an amount in excess of personal income tax liability to be deposited into the California Senior Citizen Advocacy Voluntary Tax Contribution Fund, and would extend the repeal date for these provisions to January 1, 2032. By extending a continuously appropriated fund, the bill would make an appropriation.Digest Key Vote: MAJORITY Appropriation: YES Fiscal Committee: YES Local Program: NO Bill TextThe people of the State of California do enact as follows:SECTION 1. Section 18730 of the Revenue and Taxation Code is amended to read:18730. (a) Any individual may designate on the tax return that a contribution in excess of the tax liability, if any, be made to the California Senior Citizen Advocacy Voluntary Tax Contribution Fund established by Section 18731 to be used to conduct the sessions of the California Senior Legislature and to support its ongoing activities on behalf of older persons.(b) The contribution shall be in full dollar amounts and may be made individually by each signatory on the joint return.(c) A designation under subdivision (a) shall be made for any taxable year on the original return for that taxable year, and once made shall be irrevocable. If payments and credits reported on the return, together with any other credits associated with the individuals account, do not exceed the individuals tax liability, the return shall be treated as though no designation has been made.(d) The Franchise Tax Board shall revise the form of the return for taxable years 2017 to 2030, inclusive, to include a space labeled California Senior Citizen Advocacy Voluntary Tax Contribution Fund to allow for the designation permitted under subdivision (a). 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 conduct the sessions of the California Senior Legislature and to support its ongoing activities on behalf of older persons.(e) A deduction shall be allowed under Article 6 (commencing with Section 17201) of Chapter 3 of Part 10 for any contribution made pursuant to subdivision (a).SEC. 2. Section 18733 of the Revenue and Taxation Code is amended to read:18733. Notwithstanding subdivision (c) of Section 18873 and Section 18874, this article shall remain in effect only until January 1, 2032, and is repealed as of December 1 of that year.
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3		-	Assembly Bill No. ~~559 CHAPTER 89~~ An act to amend Sections 18730 and 18733 of the Revenue and Taxation Code, relating to taxation, and making an appropriation therefor. ~~[ Approved by Governor July 21, 2023. Filed with Secretary of State July 21, 2023. ]~~ LEGISLATIVE COUNSEL'S DIGESTAB 559, Boerner. Personal income tax: California Senior Citizen Advocacy Voluntary Tax Contribution Fund. Existing law authorizes an individual to contribute amounts in excess of the individuals personal income tax liability for the support of specified funds. Existing law allows a taxpayer to designate an amount in excess of personal income tax liability to be deposited into the California Senior Citizen Advocacy Voluntary Tax Contribution Fund, which is continuously appropriated to the California Senior Legislature for the purpose of funding the activities of the California Senior Legislature. Existing law requires the Franchise Tax Board to revise the return for taxable years 2017 to 2023, inclusive, to include a space for that designation, and repeals these voluntary contribution provisions on January 1, 2025.This bill would require the Franchise Tax Board to revise the return for taxable years 2017 to 2030, inclusive, to allow a taxpayer to designate an amount in excess of personal income tax liability to be deposited into the California Senior Citizen Advocacy Voluntary Tax Contribution Fund, and would extend the repeal date for these provisions to January 1, 2032. By extending a continuously appropriated fund, the bill would make an appropriation.Digest Key Vote: MAJORITY Appropriation: YES Fiscal Committee: YES Local Program: NO
	3	+	Enrolled June 30, 2023 Passed IN Senate June 29, 2023 Passed IN Assembly April 17, 2023 CALIFORNIA LEGISLATURE 20232024 REGULAR SESSION Assembly Bill No. 559Introduced by Assembly Member Boerner(Coauthors: Assembly Members Arambula, Chen, Davies, Flora, and Lackey)(Coauthors: Senators Dodd, Durazo, Nguyen, and Seyarto)February 08, 2023 An act to amend Sections 18730 and 18733 of the Revenue and Taxation Code, relating to taxation, and making an appropriation therefor. LEGISLATIVE COUNSEL'S DIGESTAB 559, Boerner. Personal income tax: California Senior Citizen Advocacy Voluntary Tax Contribution Fund. Existing law authorizes an individual to contribute amounts in excess of the individuals personal income tax liability for the support of specified funds. Existing law allows a taxpayer to designate an amount in excess of personal income tax liability to be deposited into the California Senior Citizen Advocacy Voluntary Tax Contribution Fund, which is continuously appropriated to the California Senior Legislature for the purpose of funding the activities of the California Senior Legislature. Existing law requires the Franchise Tax Board to revise the return for taxable years 2017 to 2023, inclusive, to include a space for that designation, and repeals these voluntary contribution provisions on January 1, 2025.This bill would require the Franchise Tax Board to revise the return for taxable years 2017 to 2030, inclusive, to allow a taxpayer to designate an amount in excess of personal income tax liability to be deposited into the California Senior Citizen Advocacy Voluntary Tax Contribution Fund, and would extend the repeal date for these provisions to January 1, 2032. By extending a continuously appropriated fund, the bill would make an appropriation.Digest Key Vote: MAJORITY Appropriation: YES Fiscal Committee: YES Local Program: NO
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5		-	Assembly ~~Bill No.~~ ~~559 CHAPTER 89~~
	5	+	Enrolled June 30, 2023 Passed IN Senate June 29, 2023 Passed IN Assembly April 17, 2023
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7		-	Assembly Bill No. 559
	7	+	Enrolled June 30, 2023
	8	+	Passed IN Senate June 29, 2023
	9	+	Passed IN Assembly April 17, 2023
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9		-	CHAPTER 89
	11	+	CALIFORNIA LEGISLATURE 20232024 REGULAR SESSION
	12	+
	13	+	Assembly Bill
	14	+
	15	+	No. 559
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	17	+	Introduced by Assembly Member Boerner(Coauthors: Assembly Members Arambula, Chen, Davies, Flora, and Lackey)(Coauthors: Senators Dodd, Durazo, Nguyen, and Seyarto)February 08, 2023
	18	+
	19	+	Introduced by Assembly Member Boerner(Coauthors: Assembly Members Arambula, Chen, Davies, Flora, and Lackey)(Coauthors: Senators Dodd, Durazo, Nguyen, and Seyarto)
	20	+	February 08, 2023
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11	22		An act to amend Sections 18730 and 18733 of the Revenue and Taxation Code, relating to taxation, and making an appropriation therefor.
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13		-	[ Approved by Governor July 21, 2023. Filed with Secretary of State July 21, 2023. ]
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15	24		LEGISLATIVE COUNSEL'S DIGEST
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17	26		## LEGISLATIVE COUNSEL'S DIGEST
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19	28		AB 559, Boerner. Personal income tax: California Senior Citizen Advocacy Voluntary Tax Contribution Fund.
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21	30		Existing law authorizes an individual to contribute amounts in excess of the individuals personal income tax liability for the support of specified funds. Existing law allows a taxpayer to designate an amount in excess of personal income tax liability to be deposited into the California Senior Citizen Advocacy Voluntary Tax Contribution Fund, which is continuously appropriated to the California Senior Legislature for the purpose of funding the activities of the California Senior Legislature. Existing law requires the Franchise Tax Board to revise the return for taxable years 2017 to 2023, inclusive, to include a space for that designation, and repeals these voluntary contribution provisions on January 1, 2025.This bill would require the Franchise Tax Board to revise the return for taxable years 2017 to 2030, inclusive, to allow a taxpayer to designate an amount in excess of personal income tax liability to be deposited into the California Senior Citizen Advocacy Voluntary Tax Contribution Fund, and would extend the repeal date for these provisions to January 1, 2032. By extending a continuously appropriated fund, the bill would make an appropriation.
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23	32		Existing law authorizes an individual to contribute amounts in excess of the individuals personal income tax liability for the support of specified funds. Existing law allows a taxpayer to designate an amount in excess of personal income tax liability to be deposited into the California Senior Citizen Advocacy Voluntary Tax Contribution Fund, which is continuously appropriated to the California Senior Legislature for the purpose of funding the activities of the California Senior Legislature. Existing law requires the Franchise Tax Board to revise the return for taxable years 2017 to 2023, inclusive, to include a space for that designation, and repeals these voluntary contribution provisions on January 1, 2025.
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25	34		This bill would require the Franchise Tax Board to revise the return for taxable years 2017 to 2030, inclusive, to allow a taxpayer to designate an amount in excess of personal income tax liability to be deposited into the California Senior Citizen Advocacy Voluntary Tax Contribution Fund, and would extend the repeal date for these provisions to January 1, 2032. By extending a continuously appropriated fund, the bill would make an appropriation.
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27	36		## Digest Key
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29	38		## Bill Text
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31	40		The people of the State of California do enact as follows:SECTION 1. Section 18730 of the Revenue and Taxation Code is amended to read:18730. (a) Any individual may designate on the tax return that a contribution in excess of the tax liability, if any, be made to the California Senior Citizen Advocacy Voluntary Tax Contribution Fund established by Section 18731 to be used to conduct the sessions of the California Senior Legislature and to support its ongoing activities on behalf of older persons.(b) The contribution shall be in full dollar amounts and may be made individually by each signatory on the joint return.(c) A designation under subdivision (a) shall be made for any taxable year on the original return for that taxable year, and once made shall be irrevocable. If payments and credits reported on the return, together with any other credits associated with the individuals account, do not exceed the individuals tax liability, the return shall be treated as though no designation has been made.(d) The Franchise Tax Board shall revise the form of the return for taxable years 2017 to 2030, inclusive, to include a space labeled California Senior Citizen Advocacy Voluntary Tax Contribution Fund to allow for the designation permitted under subdivision (a). 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 conduct the sessions of the California Senior Legislature and to support its ongoing activities on behalf of older persons.(e) A deduction shall be allowed under Article 6 (commencing with Section 17201) of Chapter 3 of Part 10 for any contribution made pursuant to subdivision (a).SEC. 2. Section 18733 of the Revenue and Taxation Code is amended to read:18733. Notwithstanding subdivision (c) of Section 18873 and Section 18874, this article shall remain in effect only until January 1, 2032, and is repealed as of December 1 of that year.
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33	42		The people of the State of California do enact as follows:
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35	44		## The people of the State of California do enact as follows:
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37	46		SECTION 1. Section 18730 of the Revenue and Taxation Code is amended to read:18730. (a) Any individual may designate on the tax return that a contribution in excess of the tax liability, if any, be made to the California Senior Citizen Advocacy Voluntary Tax Contribution Fund established by Section 18731 to be used to conduct the sessions of the California Senior Legislature and to support its ongoing activities on behalf of older persons.(b) The contribution shall be in full dollar amounts and may be made individually by each signatory on the joint return.(c) A designation under subdivision (a) shall be made for any taxable year on the original return for that taxable year, and once made shall be irrevocable. If payments and credits reported on the return, together with any other credits associated with the individuals account, do not exceed the individuals tax liability, the return shall be treated as though no designation has been made.(d) The Franchise Tax Board shall revise the form of the return for taxable years 2017 to 2030, inclusive, to include a space labeled California Senior Citizen Advocacy Voluntary Tax Contribution Fund to allow for the designation permitted under subdivision (a). 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 conduct the sessions of the California Senior Legislature and to support its ongoing activities on behalf of older persons.(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).
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39	48		SECTION 1. Section 18730 of the Revenue and Taxation Code is amended to read:
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41	50		### SECTION 1.
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43	52		18730. (a) Any individual may designate on the tax return that a contribution in excess of the tax liability, if any, be made to the California Senior Citizen Advocacy Voluntary Tax Contribution Fund established by Section 18731 to be used to conduct the sessions of the California Senior Legislature and to support its ongoing activities on behalf of older persons.(b) The contribution shall be in full dollar amounts and may be made individually by each signatory on the joint return.(c) A designation under subdivision (a) shall be made for any taxable year on the original return for that taxable year, and once made shall be irrevocable. If payments and credits reported on the return, together with any other credits associated with the individuals account, do not exceed the individuals tax liability, the return shall be treated as though no designation has been made.(d) The Franchise Tax Board shall revise the form of the return for taxable years 2017 to 2030, inclusive, to include a space labeled California Senior Citizen Advocacy Voluntary Tax Contribution Fund to allow for the designation permitted under subdivision (a). 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 conduct the sessions of the California Senior Legislature and to support its ongoing activities on behalf of older persons.(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).
44	53
45	54		18730. (a) Any individual may designate on the tax return that a contribution in excess of the tax liability, if any, be made to the California Senior Citizen Advocacy Voluntary Tax Contribution Fund established by Section 18731 to be used to conduct the sessions of the California Senior Legislature and to support its ongoing activities on behalf of older persons.(b) The contribution shall be in full dollar amounts and may be made individually by each signatory on the joint return.(c) A designation under subdivision (a) shall be made for any taxable year on the original return for that taxable year, and once made shall be irrevocable. If payments and credits reported on the return, together with any other credits associated with the individuals account, do not exceed the individuals tax liability, the return shall be treated as though no designation has been made.(d) The Franchise Tax Board shall revise the form of the return for taxable years 2017 to 2030, inclusive, to include a space labeled California Senior Citizen Advocacy Voluntary Tax Contribution Fund to allow for the designation permitted under subdivision (a). 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 conduct the sessions of the California Senior Legislature and to support its ongoing activities on behalf of older persons.(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).
46	55
47	56		18730. (a) Any individual may designate on the tax return that a contribution in excess of the tax liability, if any, be made to the California Senior Citizen Advocacy Voluntary Tax Contribution Fund established by Section 18731 to be used to conduct the sessions of the California Senior Legislature and to support its ongoing activities on behalf of older persons.(b) The contribution shall be in full dollar amounts and may be made individually by each signatory on the joint return.(c) A designation under subdivision (a) shall be made for any taxable year on the original return for that taxable year, and once made shall be irrevocable. If payments and credits reported on the return, together with any other credits associated with the individuals account, do not exceed the individuals tax liability, the return shall be treated as though no designation has been made.(d) The Franchise Tax Board shall revise the form of the return for taxable years 2017 to 2030, inclusive, to include a space labeled California Senior Citizen Advocacy Voluntary Tax Contribution Fund to allow for the designation permitted under subdivision (a). 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 conduct the sessions of the California Senior Legislature and to support its ongoing activities on behalf of older persons.(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).
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51	60		18730. (a) Any individual may designate on the tax return that a contribution in excess of the tax liability, if any, be made to the California Senior Citizen Advocacy Voluntary Tax Contribution Fund established by Section 18731 to be used to conduct the sessions of the California Senior Legislature and to support its ongoing activities on behalf of older persons.
52	61
53	62		(b) The contribution shall be in full dollar amounts and may be made individually by each signatory on the joint return.
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55	64		(c) A designation under subdivision (a) shall be made for any taxable year on the original return for that taxable year, and once made shall be irrevocable. If payments and credits reported on the return, together with any other credits associated with the individuals account, do not exceed the individuals tax liability, the return shall be treated as though no designation has been made.
56	65
57	66		(d) The Franchise Tax Board shall revise the form of the return for taxable years 2017 to 2030, inclusive, to include a space labeled California Senior Citizen Advocacy Voluntary Tax Contribution Fund to allow for the designation permitted under subdivision (a). 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 conduct the sessions of the California Senior Legislature and to support its ongoing activities on behalf of older persons.
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59	68		(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).
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61	70		SEC. 2. Section 18733 of the Revenue and Taxation Code is amended to read:18733. Notwithstanding subdivision (c) of Section 18873 and Section 18874, this article shall remain in effect only until January 1, 2032, and is repealed as of December 1 of that year.
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63	72		SEC. 2. Section 18733 of the Revenue and Taxation Code is amended to read:
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65	74		### SEC. 2.
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67	76		18733. Notwithstanding subdivision (c) of Section 18873 and Section 18874, this article shall remain in effect only until January 1, 2032, and is repealed as of December 1 of that year.
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69	78		18733. Notwithstanding subdivision (c) of Section 18873 and Section 18874, this article shall remain in effect only until January 1, 2032, and is repealed as of December 1 of that year.
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71	80		18733. Notwithstanding subdivision (c) of Section 18873 and Section 18874, this article shall remain in effect only until January 1, 2032, and is repealed as of December 1 of that year.
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75	84		18733. Notwithstanding subdivision (c) of Section 18873 and Section 18874, this article shall remain in effect only until January 1, 2032, and is repealed as of December 1 of that year.