AB 233 - An Act to Add and Repeal Article 4.5 (Commencing with Section 18736) of Chapter 3 of Part 10.2 of Division 2 of the Revenue and Taxation Code, Relating to Taxation.

An Act to Add and Repeal Article 4.5 (Commencing with Section 18736) of Chapter 3 of Part 10.2 of Division 2 of the Revenue and Taxation Code, Relating to Taxation.

AB 233 — 2011-2012 Legislature

Summary

The Personal Income Tax Law authorizes taxpayers to contribute amounts in excess of their tax liability for the support of specified funds.

This bill would additionally allow individuals to designate on their tax returns that a specified amount in excess of their tax liability be transferred to the California YMCA Youth and Government Fund, which would be created by this bill. The bill would require the Franchise Tax Board, when another voluntary contribution designation is removed or as soon as space is available, to revise the tax return forms to provide for the designation created by this bill.

The bill would require money in the California YMCA Youth and Government Fund, upon appropriation by the Legislature, to be allocated to the Franchise Tax Board, the Controller, and the State Department of Education for reimbursement of all costs incurred by the Franchise Tax Board, the Controller, and the department in connection with their duties collecting and administering the fund and the balance to the State Department of Education for distribution to the California YMCA Youth and Government Program, and nonprofit civic youth organizations, as specified.More

The Personal Income Tax Law authorizes taxpayers to contribute amounts in excess of their tax liability for the support of specified funds.

This bill would additionally allow individuals to designate on their tax returns that a specified amount in excess of their tax liability be transferred to the California YMCA Youth and Government Fund, which would be created by this bill. The bill would require the Franchise Tax Board, when another voluntary contribution designation is removed or as soon as space is available, to revise the tax return forms to provide for the designation created by this bill.

The bill would require money in the California YMCA Youth and Government Fund, upon appropriation by the Legislature, to be allocated to the Franchise Tax Board, the Controller, and the State Department of Education for reimbursement of all costs incurred by the Franchise Tax Board, the Controller, and the department in connection with their duties collecting and administering the fund and the balance to the State Department of Education for distribution to the California YMCA Youth and Government Program, and nonprofit civic youth organizations, as specified.

The bill would provide that these provisions would be repealed on either January 1 of the 5th taxable year following the first appearance of the California YMCA Youth and Government Fund on the tax return, or January 1 of an earlier year, if the Franchise Tax Board determines that the amount of contributions estimated to be received during a calendar year will not equal or exceed the minimum contribution amount, as defined, for the calendar year. Hide

Learn More

At LegInfo.ca.gov

Title

An Act to Add and Repeal Article 4.5 (Commencing with Section 18736) of Chapter 3 of Part 10.2 of Division 2 of the Revenue and Taxation Code, Relating to Taxation.

Author(s)

Isadore Hall

Co-Authors

Subjects

• Personal income taxes: voluntary contributions: California YMCA Youth and Government Fund

Major Actions

Introduced	2/02/2011
Referred to Committee
Passed Assembly Committee on Revenue and Taxation	3/07/2011
Passed Assembly Committee on Appropriations	5/27/2011
Passed Assembly	5/31/2011
Passed Senate Committee on Governance and Finance	7/03/2012
Passed Senate	8/09/2012
Passed Assembly	8/13/2012
Presented to the governor (enrolled)	8/20/2012
Became law (chaptered).	9/07/2012

Bill History

• All Votes
• All Actions

	Chamber/Committee	Motion	Date	Result
select this vote	Assembly Committee on Revenue and Taxation	Do pass as amended and be re-referred to the Committee on Appropriations.	3/07/2011	This motion PASSED the Assembly Committee on Revenue and Taxation 9 voted YES 0 voted NO 0 voted present/not voting
select this vote	Assembly Committee on Appropriations	Do pass.	5/27/2011	This motion PASSED the Assembly Committee on Appropriations 17 voted YES 0 voted NO 0 voted present/not voting
select this vote	Assembly	AB 233 HALL Assembly Third Reading	5/31/2011	This bill PASSED the Assembly 78 voted YES 1 voted NO 1 voted present/not voting
select this vote	Senate Committee on Governance and Finance	Do pass as amended, and re-refer to the Committee on Appropriations.	7/03/2012	This motion PASSED the Senate Committee on Governance and Finance 7 voted YES 0 voted NO 2 voted present/not voting
select this vote	Senate	Assembly 3rd Reading AB233 Hall By Lowenthal	8/09/2012	This bill PASSED the Senate 34 voted YES 1 voted NO 5 voted present/not voting
currently selected	Assembly	AB 233 HALL Concurrence in Senate Amendments	8/13/2012	This bill PASSED the Assembly 73 voted YES 1 voted NO 6 voted present/not voting

	Action	Date	Description
	Introduced	2/02/2011
		2/02/2011	Read first time. To print.
		2/03/2011	From printer. May be heard in committee March 5.
		2/10/2011	Referred to Com. on REV. & TAX.
select this vote	Vote	3/07/2011	Do pass as amended and be re-referred to the Committee on Appropriations.
		3/14/2011	From committee: Do pass as amended and re-refer to Com. on APPR. (Ayes 9. Noes 0.) (March 7).
		3/15/2011	Read second time and amended.
		3/16/2011	Re-referred to Com. on APPR.
		4/06/2011	In committee: Set, first hearing. Referred to APPR. suspense file.
select this vote	Vote	5/27/2011	Do pass.
		5/27/2011	From committee: Do pass. (Ayes 17. Noes 0.) (May 27). Read second time. Ordered to third reading.
		5/31/2011	In Senate. Read first time. To Com. on RLS. for assignment.
		5/31/2011	Read third time. Passed. Ordered to the Senate. (Ayes 78. Noes 1. Page 1644.)
select this vote	Assembly Vote on Passage	5/31/2011	AB 233 HALL Assembly Third Reading
		6/08/2011	Referred to Com. on GOV. & F.
		6/27/2011	In committee: Set, first hearing. Hearing canceled at the request of author.
		6/29/2011	From committee chair, with author's amendments: Amend, and re-refer to committee. Read second time, amended, and re-referred to Com. on GOV. & F.
		7/06/2011	In committee: Set, second hearing. Hearing canceled at the request of author.
		6/21/2012	In committee: Hearing postponed by committee.
select this vote	Vote	7/03/2012	Do pass as amended, and re-refer to the Committee on Appropriations.
		8/06/2012	From committee: Do pass as amended and re-refer to Com. on APPR. (Ayes 7. Noes 0.) (July 3). Read second time and amended. Re-referred to Com. on APPR. From committee: Be placed on second reading file pursuant to Senate Rule 28.8.
		8/07/2012	Read second time. Ordered to third reading.
		8/09/2012	Read third time. Passed. Ordered to the Assembly. (Ayes 34. Noes 1. Page 4440.).
		8/09/2012	In Assembly. Concurrence in Senate amendments pending. May be considered on or after August 11 pursuant to Assembly Rule 77.
select this vote	Senate Vote on Passage	8/09/2012	Assembly 3rd Reading AB233 Hall By Lowenthal
		8/13/2012	Senate amendments concurred in. To Engrossing and Enrolling. (Ayes 73. Noes 1. Page 5882.).
currently selected	Assembly Vote on Passage	8/13/2012	AB 233 HALL Concurrence in Senate Amendments
		8/20/2012	Enrolled and presented to the Governor at 5 p.m.
		9/07/2012	Approved by the Governor.
		9/07/2012	Chaptered by Secretary of State - Chapter 228, Statutes of 2012.