AB 1983

  • California Assembly Bill
  • 2023-2024 Regular Session
  • Introduced in Assembly
  • Passed Assembly Apr 04, 2024
  • Passed Senate Aug 20, 2024
  • Became Law Sep 14, 2024

Income taxes: voluntary contributions: Prevention of Animal Homelessness and Cruelty Voluntary Tax Contribution Fund.

Abstract

Existing law establishes the Pet Lover's Fund in the Specialized License Plate Fund and requires the Department of Food and Agriculture to grant moneys in the Pet Lover's Fund to eligible veterinary facilities, as defined, that offer low-cost or no-cost animal sterilization services pursuant to a specified process. 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. Prior existing law established the Prevention of Animal Homelessness and Cruelty Voluntary Tax Contribution Fund for purposes of receiving voluntary contributions made by individuals from amounts in excess of their tax liability. This bill would require that all moneys in that prior fund continue to be transferred and disbursed in accordance with prior applicable law, as those read immediately prior to their repeal. 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 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 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. This bill would require moneys in the 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 administrative costs and public awareness activities, as described, and the distribution of funds through the above-described grant program funded by the Pet Lover's Fund. By continuously appropriating these funds, the bill would make an appropriation. This bill would provide that these provisions would remain operative only until January 1 of the 7th calendar 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. The bill would require, notwithstanding the repeal of the bill's provisions, that any contribution amounts designated prior to the repeal of the bill's provisions be transferred and disbursed in accordance with those provisions, as specified.

Bill Sponsors (1)

Votes


Actions


Sep 14, 2024

California State Legislature

Chaptered by Secretary of State - Chapter 234, Statutes of 2024.

California State Legislature

Approved by the Governor.

Aug 28, 2024

California State Legislature

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

Aug 22, 2024

Assembly

Senate amendments concurred in. To Engrossing and Enrolling. (Ayes 63. Noes 0. Page 6427.).

Aug 20, 2024

Senate

Read third time. Passed. Ordered to the Assembly. (Ayes 40. Noes 0. Page 5237.).

Assembly

In Assembly. Concurrence in Senate amendments pending. May be considered on or after August 22 pursuant to Assembly Rule 77.

Aug 07, 2024

Senate

Read second time. Ordered to third reading.

Aug 06, 2024

Senate

Read third time and amended. Ordered to second reading.

Jun 27, 2024

Senate

Ordered to third reading.

Senate

From Consent Calendar.

Jun 25, 2024

Senate

Read second time. Ordered to Consent Calendar.

Jun 24, 2024

Senate

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

Jun 12, 2024

Senate

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

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

May 07, 2024

Senate

From committee chair, with author's amendments: Amend, and re-refer to committee. Read second time, amended, and re-referred to Com. on REV. & TAX.

  • Amendment-Introduction
  • Amendment-Passage
  • Reading-1
  • Reading-2
  • Referral-Committee
Com. on REV. & TAX.

May 01, 2024

Senate

Referred to Com. on REV. & TAX.

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

Apr 04, 2024

Senate

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

Assembly

Read third time. Passed. Ordered to the Senate. (Ayes 70. Noes 0. Page 4630.)

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 12, 2024

Assembly

Re-referred to Com. on APPR.

  • Referral-Committee
Com. on APPR.

Mar 11, 2024

Assembly

Read second time and amended.

Mar 07, 2024

Assembly

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

Feb 12, 2024

Assembly

Referred to Com. on REV. & TAX.

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

Jan 31, 2024

Assembly

From printer. May be heard in committee March 1.

Jan 30, 2024

Assembly

Read first time. To print.

Bill Text

Bill Text Versions Format
AB1983 HTML
01/30/24 - Introduced PDF
03/11/24 - Amended Assembly PDF
05/07/24 - Amended Senate PDF
08/06/24 - Amended Senate PDF
08/26/24 - Enrolled PDF
09/14/24 - 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
06/27/24- Sen. Floor Analyses PDF
08/06/24- Sen. Floor Analyses PDF
08/21/24- ASSEMBLY FLOOR ANALYSIS PDF

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.