AB 1828

  • California Assembly Bill
  • 2023-2024 Regular Session
  • Introduced in Assembly
  • Passed Assembly Apr 04, 2024
  • Passed Senate Aug 12, 2024
  • Signed by Governor Sep 22, 2024

Personal income taxes: voluntary contributions: Endangered and Rare Fish, Wildlife, and Plant Species Conservation and Enhancement Account: Native California Wildlife Rehabilitation Voluntary Tax Contribution Fund: covered grants.

Abstract

Existing law, until January 1, 2025, allows an individual taxpayer to contribute amounts in excess of the taxpayer's personal income tax liability for the support of specified funds and accounts, including, among others, to the Endangered and Rare Fish, Wildlife, and Plant Species Conservation and Enhancement Account, a continuously appropriated account established in the Fish and Game Preservation Fund, or until December 1 of a calendar year that the Franchise Tax Board determines the amount of contributions estimated to be received will not at least equal the minimum contribution amount of $250,000. This bill would extend the operability of the taxpayer contribution described above until the sooner of January 1, 2032, or until December 1 of a calendar year that the Franchise Tax Board determines the amount of contributions estimated to be received will not at least equal the minimum contribution amount of $250,000, as provided. By extending the operation of a continuously appropriated account, the bill would make an appropriation. Existing law requires the Department of Fish and Wildlife to maintain the Native California Wildlife Rehabilitation Voluntary Tax Contribution Fund for the support of a competitive grant program established by the department for the purposes of the recovery and rehabilitation of injured, sick, or orphaned wildlife and of conservation education, and creates a voluntary checkoff on the tax return for an individual to designate a contribution in excess of the tax liability, if any, to be made to the fund, as provided. This bill would instead require the grant funds to be used for the purposes of the rehabilitation of injured, sick, or orphaned wildlife and of wildlife conservation education. The bill would require an applicant to be in compliance with all conditions of its wildlife rehabilitation permit and all applicable local, state, and federal laws and to actively use an electronic database to maintain wildlife rehabilitation animal records. This bill would authorize the department to distribute up to 100% of the grant award of a covered grant, as the bill would define the term, upon its execution. The bill also would require the department to require a report from a covered grant recipient after the completion of a covered grant award that addresses what objectives were met and the means used to meet them, and what objectives were unmet and the reasons why they were unmet. The bill would disqualify a recipient nonprofit that fails to submit the report from covered grant award eligibility for one year. Existing law allows an individual to designate on the individual's tax return that a specified amount in excess of the individual's tax liability be contributed to the Native California Wildlife Rehabilitation Voluntary Tax Contribution Fund, a continuously appropriated fund. Existing law requires that these provisions remain operative only until January 1 of the 7th taxable year following its first appearance on the tax return, and is repealed as of December 1 of that year. This bill would extend the operability of the designation and fund to the sooner of January 1, 2031, or until on and after January 1 of a calendar year that the Franchise Tax Board determines the amount of contributions estimated to be received will not at least equal the minimum contribution amount of $250,000, as provided. By extending the operation of a continuously appropriated fund, the bill would make an appropriation.

Bill Sponsors (2)

Votes


Actions


Sep 22, 2024

California State Legislature

Approved by the Governor.

California State Legislature

Chaptered by Secretary of State - Chapter 360, Statutes of 2024.

Sep 12, 2024

California State Legislature

Enrolled and presented to the Governor at 4 p.m.

Aug 31, 2024

Assembly

Senate amendments concurred in. To Engrossing and Enrolling. (Ayes 77. Noes 0.).

Assembly

In Assembly. Concurrence in Senate amendments pending.

Aug 30, 2024

Senate

Read third time. Passed. Ordered to the Assembly. (Ayes 39. Noes 0.).

Aug 20, 2024

Senate

Read second time. Ordered to third reading.

Aug 19, 2024

Senate

Ordered to third reading.

Senate

Read third time and amended. Ordered to second reading.

Senate

Action rescinded whereby the bill was read third time, passed, and to Assembly.

Aug 15, 2024

Assembly

Ordered to the Senate.

Senate

In Senate. Held at Desk.

Assembly

Withdrawn from Engrossing and Enrolling.

Aug 12, 2024

Senate

Read third time. Passed. Ordered to the Assembly. (Ayes 38. Noes 0. Page 5042.).

Assembly

In Assembly. Ordered to Engrossing and Enrolling.

Aug 06, 2024

Senate

Read second time. Ordered to Consent Calendar.

Aug 05, 2024

Senate

From committee: Be ordered to second reading file pursuant to Senate Rule 28.8 and ordered to Consent Calendar.

Jun 26, 2024

Senate

From committee: Do pass and re-refer to Com. on APPR with recommendation: To Consent Calendar. (Ayes 11. Noes 0.) (June 25). Re-referred to Com. on APPR.

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

Jun 12, 2024

Senate

From committee: Do pass and re-refer to Com. on N.R. & W. with recommendation: To Consent Calendar. (Ayes 6. Noes 0.) (June 12). Re-referred to Com. on N.R. & W.

  • Committee-Passage
  • Committee-Passage-Favorable
  • Referral-Committee
Com. on N.R. & W.

May 01, 2024

Senate

Referred to Coms. on REV. & TAX. and N.R. & W.

  • Referral-Committee
Coms. on REV. & TAX. and N.R. & W.

Apr 04, 2024

Assembly

Read third time. Passed. Ordered to the Senate. (Ayes 70. Noes 0. Page 4629.)

Senate

In Senate. Read first time. To Com. on RLS. for assignment.

Mar 21, 2024

Assembly

Read second time. Ordered to Consent Calendar.

Mar 20, 2024

Assembly

From committee: Do pass. To Consent Calendar. (Ayes 12. Noes 0.) (March 20).

Mar 11, 2024

Assembly

Re-referred to Com. on APPR.

  • Referral-Committee
Com. on APPR.

Mar 07, 2024

Assembly

Read second time and amended.

Mar 06, 2024

Assembly

From committee: Amend, and do pass as amended and re-refer to Com. on APPR. (Ayes 6. Noes 0.) (March 4).

Jan 29, 2024

Assembly

Referred to Com. on REV. & TAX.

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

Jan 13, 2024

Assembly

From printer. May be heard in committee February 12.

Jan 12, 2024

Assembly

Read first time. To print.

Bill Text

Bill Text Versions Format
AB1828 HTML
01/12/24 - Introduced PDF
03/07/24 - Amended Assembly PDF
08/19/24 - Amended Senate PDF
09/05/24 - Enrolled PDF
09/22/24 - Chaptered PDF

Related Documents

Document Format
03/01/24- Assembly Revenue and Taxation PDF
03/18/24- Assembly Appropriations PDF
06/07/24- Senate Revenue and Taxation PDF
06/21/24- Senate Natural Resources and Water PDF
08/07/24- Sen. Floor Analyses PDF
08/20/24- Sen. Floor Analyses PDF
08/31/24- ASSEMBLY FLOOR ANALYSIS PDF

Sources

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