SB 503

  • California Senate Bill
  • 2017-2018 Regular Session
  • Introduced in Senate Feb 16, 2017
  • Passed Senate May 30, 2017
  • Passed Assembly Sep 14, 2017
  • Signed by Governor Oct 05, 2017

Personal income taxes: voluntary tax contribution funds.

Abstract

Existing law allows an individual, until January 1, 2018, to designate on his or her personal income tax return that a specified amount in excess of his or her tax liability be contributed to the Keep Arts in Schools Fund, which is subject to appropriation by the Legislature, to be allocated to the Franchise Tax Board, the Controller, and the Arts Council for purposes of carrying out its provisions. Existing law requires that the Keep Arts in Schools Fund equal or exceed a $250,000 minimum contribution amount, which is required to be adjusted for inflation. Existing law allows an individual, until January 1, 2019, to designate on their personal income tax return that a specified amount in excess of their tax liability be contributed to the California Beach and Coastal Enhancement Account under a space on the tax return titled "Protect Our Coast and Oceans Fund." Existing law makes these moneys subject to appropriation by the Legislature and requires the moneys to be allocated to the Franchise Tax Board, the Controller, and the California Coastal Commission to support eligible programs awarded grants under the selection criteria established by the California Coastal Commission for the Whale Tail Grants Program. Existing law requires that the Protect Our Coast and Oceans Fund equal or exceed a $250,000 minimum contribution amount, which is required to be and has been adjusted for inflation. Under existing law, there are general administrative provisions applicable to these voluntary contributions, which, among other things, specify when a voluntary contribution is to be placed on the return, provide for the disbursement of contributions following repeal of the fund provisions, and require undesignated funds to be transferred to the General Fund. Existing law requires that when establishing or extending the operation of these voluntary tax contribution funds the words "voluntary tax contribution" be included in the name of the fund, that the administering agency comply with specified Internet Web site reporting requirements, that the fund provisions remain in effect only until January 1 of the 7th calendar year following the first appearance of the voluntary tax contribution on the personal income tax return, that the required calendar year minimum contribution amount for the fund to continue appearing on the return is $250,000, and that the contributions be continuously appropriated from the fund to the administering entity. This bill would conform with those requirements by extending the operation of the provisions of the Keep Arts in Schools Fund to January 1, 2025, renaming the fund as the Keep Arts in Schools Voluntary Tax Contribution Fund, continuously appropriating the fund to the Franchise Tax Board, the Controller, and the Arts Council for purposes of carrying out these provisions, and requiring the Arts Council to comply with those Internet Web site reporting requirements. The bill would similarly conform with those requirements by extending the operation of the provisions of the Protect Our Coast and Oceans Fund to January 1, 2025, renaming the designation as the Protect Our Coast and Oceans Fund Voluntary Tax Contribution Fund, continuously appropriating those funds to the Franchise Tax Board, the Controller, and the California Coastal Commission for purposes of carrying out these provisions, and requiring the California Coastal Commission to comply with those Internet Web site reporting requirements. The bill would also require both funds described above to meet an unadjusted minimum contribution amount of $250,000, as specified. The bill would also delete various duplicative provisions covered by the aforementioned general administrative provisions. By continuously appropriating the funds described above, the bill would make an appropriation.

Bill Sponsors (3)

Votes


Actions


Oct 05, 2017

California State Legislature

Chaptered by Secretary of State. Chapter 519, Statutes of 2017.

California State Legislature

Approved by the Governor.

Sep 22, 2017

California State Legislature

Enrolled and presented to the Governor at 3 p.m.

Sep 15, 2017

Senate

Assembly amendments concurred in. (Ayes 38. Noes 0. Page 2996.) Ordered to engrossing and enrolling.

Senate

In Senate. Concurrence in Assembly amendments pending.

Sep 14, 2017

Assembly

Read third time. Passed. (Ayes 78. Noes 0. Page 3403.) Ordered to the Senate.

Sep 05, 2017

Assembly

Ordered to third reading.

Assembly

Read third time and amended.

Aug 28, 2017

Assembly

Read second time. Ordered to third reading.

Aug 24, 2017

Assembly

Read second time and amended. Ordered to second reading.

Aug 23, 2017

Assembly

From committee: Do pass as amended. (Ayes 15. Noes 0.) (August 23).

Jul 20, 2017

Assembly

From committee with author's amendments. Read second time and amended. Re-referred to Com. on APPR.

  • Reading-2
  • Referral-Committee
  • Amendment-Passage
  • Committee-Passage
  • Reading-1
Com. on APPR.

Jul 17, 2017

Assembly

Read second time and amended. Re-referred to Com. on APPR.

  • Amendment-Passage
  • Reading-2
  • Referral-Committee
  • Reading-1
Com. on APPR.

Jul 13, 2017

Assembly

From committee: Do pass as amended and re-refer to Com. on APPR. with recommendation: To consent calendar. (Ayes 10. Noes 0.) (July 10).

Jul 05, 2017

Assembly

From committee: Do pass and re-refer to Com. on REV. & TAX. (Ayes 7. Noes 0.) (July 5). Re-referred to Com. on REV. & TAX.

  • Committee-Passage-Favorable
  • Committee-Passage
  • Referral-Committee
Com. on REV. & TAX.

Jun 29, 2017

Assembly

From committee with author's amendments. Read second time and amended. Re-referred to Com. on A.,E.,S.,T., & I.M.

  • Reading-2
  • Referral-Committee
  • Amendment-Passage
  • Committee-Passage
  • Reading-1
Com. on A.,E.,S.,T., & I.M.

Jun 12, 2017

Assembly

Referred to Coms. on A.,E.,S.,T., & I.M. and REV. & TAX.

  • Referral-Committee
Coms. on A.,E.,S.,T., & I.M. and REV. & TAX.

May 31, 2017

Assembly

In Assembly. Read first time. Held at Desk.

May 30, 2017

Senate

Read third time. Urgency clause adopted. Passed. (Ayes 40. Noes 0. Page 1254.) Ordered to the Assembly.

May 17, 2017

Senate

From committee: That the measure be returned to the Senate Floor for consideration. (Ayes 7. Noes 0. Page 1099.) (May 17).

May 16, 2017

Senate

Set for hearing May 17.

May 11, 2017

Senate

From committee: Be re-referred to Com. on GOV. & F. pursuant to Senate Rule 29.10(b). (Ayes 4. Noes 0. Page 1026.) Re-referred to Com. on GOV. & F.

  • Committee-Passage
  • Referral-Committee
Com. on GOV. & F. pursuant to Senate Rule 29.10(b). (Ayes 4. Noes 0. Page 1026.) Re-referred to Com. on GOV. & F.

Senate

Re-referred to Com. on RLS. pursuant to Senate Rule 29.10(b).

  • Referral-Committee
Com. on RLS. pursuant to Senate Rule 29.10(b).

May 10, 2017

Senate

Read second time. Ordered to third reading.

Senate

Published May 9 at 9 p.m.

May 09, 2017

Senate

Ordered to second reading.

Senate

Read third time and amended.

May 02, 2017

Senate

Read second time. Ordered to third reading.

May 01, 2017

Senate

From committee: Do pass. (Ayes 7. Noes 0. Page 913.) (May 1).

Apr 21, 2017

Senate

Set for hearing May 1.

Apr 19, 2017

Senate

From committee: Do pass and re-refer to Com. on APPR. (Ayes 7. Noes 0. Page 745.) (April 19). Re-referred to Com. on APPR.

  • Committee-Passage-Favorable
  • Committee-Passage
  • Referral-Committee
Com. on APPR.

Apr 05, 2017

Senate

Set for hearing April 19.

Mar 29, 2017

Senate

Re-referred to Com. on GOV. & F.

  • Referral-Committee
Com. on GOV. & F.

Mar 20, 2017

Senate

From committee with author's amendments. Read second time and amended. Re-referred to Com. on RLS.

  • Reading-2
  • Referral-Committee
  • Amendment-Passage
  • Committee-Passage
  • Reading-1
Com. on RLS.

Mar 02, 2017

Senate

Referred to Com. on RLS.

  • Referral-Committee
Com. on RLS.

Feb 17, 2017

Senate

From printer. May be acted upon on or after March 19.

Feb 16, 2017

Senate

Introduced. Read first time. To Com. on RLS. for assignment. To print.

Bill Text

Bill Text Versions Format
SB503 HTML
02/16/17 - Introduced PDF
03/20/17 - Amended Senate PDF
05/09/17 - Amended Senate PDF
06/29/17 - Amended Assembly PDF
07/17/17 - Amended Assembly PDF
07/20/17 - Amended Assembly PDF
08/24/17 - Amended Assembly PDF
09/05/17 - Amended Assembly PDF
09/20/17 - Enrolled PDF
10/05/17 - Chaptered PDF

Related Documents

Document Format
No related documents.

Sources

Data on Open States is updated periodically throughout the day from the official website of the California State Legislature.

If you notice any inconsistencies with these official sources, feel free to file an issue.