Article 9 - Designations to the California Firefighters’ Memorial Voluntary Tax Contribution Fund

California Revenue and Taxation Code — §§ 18801-18804

Sections (4)

Amended by Stats. 2020, Ch. 173, Sec. 3. (AB 2068) Effective January 1, 2021. Repealed on January 1, 2028, pursuant to Section 18804.

(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 Firefighters’ Memorial Voluntary Tax Contribution Fund, which is established by Section 18802. 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 the joint return.

(c)A designation shall be made for any taxable year on the initial 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. In the event that no designee is specified, the contribution shall be transferred to the General Fund, after reimbursement of the direct actual costs of the Franchise Tax Board for the collection and the administration of funds under this article.

(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)The Franchise Tax Board shall revise the forms of the return to include a space labeled the

“California Firefighters’ Memorial Voluntary Tax Contribution Fund” to allow for the designation permitted. 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 construct and maintain a memorial to California firefighters on the grounds of the State Capitol.

(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).

§ 18802

Amended by Stats. 2020, Ch. 173, Sec. 4. (AB 2068) Effective January 1, 2021. Repealed on January 1, 2028, pursuant to Section 18804.

There is in the State Treasury the California Firefighters’ Memorial Voluntary Tax Contribution Fund to receive contributions made pursuant to Section 18801. 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 which taxpayers have designated pursuant to Section 18801 to be transferred to the California Firefighters’ Memorial Voluntary Tax Contribution Fund. The Controller shall transfer from the Personal Income Tax Fund to the California Firefighters’ Memorial

Voluntary Tax Contribution Fund an amount not in excess of the sum of the amounts designated by individuals pursuant to Section 18801 for payment into that fund. It is the intent of the Legislature that the 1993 tax return include a space for the California Firefighters’ Memorial Voluntary Tax Contribution Fund.

§ 18803

Amended by Stats. 2020, Ch. 173, Sec. 5. (AB 2068) Effective January 1, 2021. Repealed on January 1, 2028, pursuant to Section 18804.

(a)All money transferred to the California Firefighters’ Memorial Voluntary Tax Contribution Fund, upon appropriation by the Legislature, shall be 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 California Fire Foundation.

(b)The money transferred to the California Firefighters’ Memorial

Voluntary Tax Contribution Fund pursuant to Section 18802, and allocated pursuant to paragraph (2) of subdivision (a), shall be used for the following purposes:

(1)Maintenance and repair of the California Firefighters’ Memorial on the grounds of the State Capitol.

(2)Ceremonies to honor the memory of fallen firefighters and to assist surviving loved ones, but only from contributions made on tax returns filed on and after January 1, 2004.

(3)An information guide detailing survivor benefits to assist the spouses and children of fallen firefighters, but only from contributions made on tax returns filed on and after January 1, 2004.

§ 18804

Amended by Stats. 2020, Ch. 173, Sec. 6. (AB 2068) Effective January 1, 2021. Repealed on January 1, 2028, by its own provisions. Note: Repeal affects Article 9, commencing with Section 18801.

(a)This article shall remain in effect only until January 1, 2028, and as of that date is repealed, unless a later enacted statute, which is enacted before January 1, 2028, deletes or extends that date.

(b)(1) If the repeal date specified in subdivision (a) has been deleted and if, thereafter, in any calendar year the Franchise Tax Board estimates by September 1 that contributions described in this article made on returns filed in that calendar year will be less than the minimum contribution amount prescribed by paragraph (2), then this article is inoperative with respect to taxable years beginning on and after January 1 of that calendar year. The Franchise

Tax Board shall estimate the annual contribution amount by September 1 of each year using the actual amounts known to be contributed and an estimate of the remaining year’s contributions.

(2)For purposes of this section, “minimum contribution amount” means two hundred fifty thousand dollars ($250,000) for any calendar year.

(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.

(d)The California Fire Foundation shall annually post on its internet website

information regarding the distribution of the funds in categories consistent with purposes outlined in Section 18803 for the preceding calendar year.