Article 3 - California Pediatric Cancer Research Voluntary Tax Contribution Fund

California Revenue and Taxation Code — §§ 18720-18723

Sections (4)

Added by Stats. 2025, Ch. 63, Sec. 2. (AB 703) Effective January 1, 2026. Inoperative on date prescribed in Section 18723. Repealed, pursuant to Section 18723, on December 1 following inoperative date.

(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 Pediatric Cancer Research Voluntary Tax Contribution Fund, established pursuant to Section 18721. That designation is to be used as a voluntary checkoff on the tax return.

(b)The contributions shall be in full dollar amounts and may be made individually by each signatory on a 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. In the event that payments and

credits reported on the return, together with any other credits associated with the taxpayer’s account, do not exceed the taxpayer’s liability, the return shall be treated as though no designation has been made.

(d)In the event a taxpayer designates a contribution to more than one account or fund listed on the tax return, and the amount available for designation is insufficient to satisfy the total amount designated, the contribution shall be allocated among the designees on a pro rata basis.

(e)When another voluntary contribution designation is removed from the tax return, or as soon as space is available, whichever occurs first,

the Franchise Tax Board shall revise the forms of the return to include a space labeled the “California Pediatric Cancer Research Voluntary Tax Contribution Fund” to allow for the designation permitted under subdivision (a). The forms 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 support research relating to the cure, screening, and treatment of pediatric cancers.

(f)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).

§ 18721

There is hereby established in the State Treasury the California Pediatric Cancer Research Voluntary Tax Contribution Fund to receive contributions made pursuant to Section 18720. The Franchise Tax Board shall notify the Controller of both the amount of money paid by taxpayers in excess of their tax liability and the amount of refund money that taxpayers have designated pursuant to Section 18720 to be transferred to the California Pediatric Cancer Research Voluntary Tax Contribution Fund. The Controller shall transfer from the Personal Income Tax Fund to the California Pediatric Cancer Research Voluntary Tax Contribution Fund an amount not in excess of the sum of the amounts designated by individuals pursuant to Section 18720 for payment

into that fund.

§ 18722

(a)Notwithstanding Section 13340 of the Government Code, all money transferred to the California Pediatric Cancer Research Voluntary Tax Contribution Fund shall be continuously appropriated and allocated as follows:

(1)To the Franchise Tax Board and the Controller for reimbursement of all costs incurred by the Franchise Tax Board and the Controller in connection with their duties under this article.

(2)To the Regents of the University of California for distribution of grants for the purposes of conducting research on the causes and treatments for pediatric cancer and expanding community-based education

on pediatric cancer. The Regents of the University of California may use up to 5 percent of the money allocated to them for administering and promoting the program.

(b)The Legislature requests the Regents of the University of California to report on its internet website the process for awarding money, the amount of money spent on administration, and an itemization of how program funds were awarded, including, but not limited to, information regarding recipients of funds.

§ 18723

Added by Stats. 2025, Ch. 63, Sec. 2. (AB 703) Effective January 1, 2026. Repealed on December 1 of the year prescribed in subd. (a) or subd. (b). Note: Termination provisions affect Article 3, commencing with Section 18720.

(a)Except as otherwise provided in subdivision (b), this article shall remain operative only until January 1 of the seventh calendar year following the first appearance of the California Pediatric Cancer Research Voluntary Tax Contribution Fund on the tax return, and is repealed as of December 1 of that year.

(b)(1) By September 1 of the second calendar year and each subsequent calendar year that the California Pediatric Cancer Research

Voluntary Tax Contribution Fund appears on the tax return, the Franchise Tax Board shall determine whether the amount of contributions estimated to be received during the calendar year will equal or exceed the minimum contribution amount for the calendar year pursuant to paragraph (3). The Franchise Tax Board shall estimate the amount of contributions to be received by using the actual amounts received and an estimate of the contributions that will be received by the end of that calendar year.

(2)If the Franchise Tax Board determines that the amount of the contributions estimated to be received during a calendar year will not at least equal the minimum contribution amount for the calendar year, this article is inoperative with respect to taxable years beginning on or after January 1 of that calendar year and is repealed on December 1 of

that calendar year.

(3)For purposes of this section, the minimum contribution amount for a calendar year means two hundred fifty thousand dollars ($250,000).

(c)Notwithstanding the repeal of this article, any contribution amounts designated pursuant to this article prior to its repeal shall continue to be transferred and disbursed in accordance with this article as in effect immediately prior to that repeal.