18761. The Legislature finds and declares all of the following:
(a) Alzheimer's disease and related dementia disorders are
devastating health conditions that cause a loss of intellectual
functioning so severe that they interfere with an individual's daily
functioning and eventually result in death. These conditions cause
serious financial, social, and emotional hardships on those affected
and on their family caregivers.
(b) Between 2008 and 2030 the number of Californians living with
Alzheimer's disease will double in both the general population and
among the African American population. In this same period, there is
expected to be a tripling of that disease among California's Latino
and Asian Pacific Islander populations.
(c) Among California's baby boomers 55 years of age and older,
their lifetime risk for developing Alzheimer's disease is one in
eight.
(d) Alzheimer's disease is now the sixth leading cause of death in
California.
(e) Families provide almost three-quarters of the value of care
for individuals living with Alzheimer's disease in the community and
in facilities, amounting to approximately $72.7 billion out of an
estimated total cost of $104 billion. These family caregivers are
more likely to experience financial hardship, health difficulties,
and a negative impact on their ability to work outside the home.
(f) The cost to the Medi-Cal program for an individual with
Alzheimer's disease or a related dementia is two and one-half times
greater than the cost for an individual without a diagnosis of
dementia.
(g) While scientists have made great strides in understanding
Alzheimer's disease and other causes of dementia, there is no known
prevention or cure at this time.
(h) It is the intent of the Legislature, in enacting this article,
to establish a systematic program for the conduct of research
regarding the cause, prevention, diagnosis, cure, and treatment of
Alzheimer's disease and related disorders. The outcome of this
research may have direct effects and consequences on the development
of a comprehensive system that will provide diagnoses and treatment
to victims of those health problems. This program shall award grants
to eligible physicians, hospitals, laboratories, educational
institutions, and other organizations and persons for the purpose of
enabling those organizations and persons to conduct research.
18762. For the purposes of this article, "research" shall include,
but not be limited to, expenditures to develop and advance the
understanding, techniques, and modalities effective in the care,
treatment, and cure of Alzheimer's victims and their families.
18763. (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 Alzheimer's Disease and Related Disorders Research Fund,
that is established by Section 18764.
(b) The contributions shall be in full dollar amounts and may be
made individually by each signatory on the joint return.
(c) A designation under subdivision (a) shall be made for any
taxable year on the individual 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 individual's account, do not exceed the individual's tax
liability, the return shall be treated as though no designation has
been made.
(d) The Franchise Tax Board shall revise the forms of the return
to include a space labeled the "Alzheimer's Disease/Related Disorders
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 conduct research relating to
the cure and treatment of Alzheimer's disease.
(e) 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).
18764. There is in the State Treasury the California Alzheimer's
Disease and Related Disorders Research Fund to receive contributions
made pursuant to Section 18763. The Franchise Tax Board shall notify
the Controller of both the amount of money paid by individuals in
excess of their tax liability and the amount of refund money which
individuals have designated pursuant to Section 18763 to be
transferred to the California Alzheimer's Disease and Related
Disorders Research Fund. The Controller shall transfer from the
Personal Income Tax Fund to the California Alzheimer's Disease and
Related Disorders Research Fund an amount not in excess of the sum of
the amounts designated by individuals pursuant to Section 18763 for
payment into that fund.
18765. All money transferred to the California Alzheimer's Disease
and Related Disorders Research Fund, upon appropriation by the
Legislature, shall be allocated as follows:
(a) 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.
(b) To the appropriate state department as established by the
Secretary of California Health and Human Services in consultation
with the California Department of Aging, and any others which the
secretary deems appropriate. These funds shall be expended for the
purpose of conducting research relating to the care, treatment, and
the cure of Alzheimer's disease through contracts or grants developed
and awarded as determined by the Secretary of California Health and
Human Services, in consultation with the California Department of
Aging and any others which the secretary deems appropriate.
18766. (a) This article shall remain in effect only until January
1, 2015, and as of that date is repealed, unless a later enacted
statute, which is enacted before January 1, 2015, deletes that date.
(b) (1) By September 1, 2006, and by September 1 of each
subsequent calendar year that the California Alzheimer's Disease and
Related Disorders Research Fund appears on a tax return, the
Franchise Tax Board shall do all of the following:
(A) Determine the minimum contribution amount required to be
received during the next calendar year for the fund to appear on the
tax return for the taxable year that includes that next calendar
year.
(B) Provide written notification to the Secretary of California
Health and Human Services of the amount determined in subparagraph
(A).
(C) Determine whether the amount of contributions estimated to be
received during the calendar year will equal or exceed the minimum
contributions amount determined by the Franchise Tax Board for the
calendar year pursuant to subparagraph (A). 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
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 repealed with respect to taxable years
beginning on or after January 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) for the 2000 calendar year or the minimum contribution
amount adjusted pursuant to subdivision (c).
(c) For each calendar year, beginning with calendar year 2001, the
Franchise Tax Board shall adjust, on or before September 1 of that
calendar year, the minimum contribution amount specified in
subdivision (b) as follows:
(1) The minimum contribution amount for the calendar year shall be
an amount equal to the product of the minimum contribution amount
for the prior calendar year multiplied by the inflation factor
adjustment as specified in paragraph (2) of subdivision (h) of
Section 17041, rounded off to the nearest dollar.
(2) The inflation factor adjustment used for the calendar year
shall be based on the figures for the percentage change in the
California Consumer Price Index received on or before August 1 of the
calendar year pursuant to paragraph (1) of subdivision (h) of
Section 17041.
(d) 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.
18761. The Legislature finds and declares all of the following:
(a) Alzheimer's disease and related dementia disorders are
devastating health conditions that cause a loss of intellectual
functioning so severe that they interfere with an individual's daily
functioning and eventually result in death. These conditions cause
serious financial, social, and emotional hardships on those affected
and on their family caregivers.
(b) Between 2008 and 2030 the number of Californians living with
Alzheimer's disease will double in both the general population and
among the African American population. In this same period, there is
expected to be a tripling of that disease among California's Latino
and Asian Pacific Islander populations.
(c) Among California's baby boomers 55 years of age and older,
their lifetime risk for developing Alzheimer's disease is one in
eight.
(d) Alzheimer's disease is now the sixth leading cause of death in
California.
(e) Families provide almost three-quarters of the value of care
for individuals living with Alzheimer's disease in the community and
in facilities, amounting to approximately $72.7 billion out of an
estimated total cost of $104 billion. These family caregivers are
more likely to experience financial hardship, health difficulties,
and a negative impact on their ability to work outside the home.
(f) The cost to the Medi-Cal program for an individual with
Alzheimer's disease or a related dementia is two and one-half times
greater than the cost for an individual without a diagnosis of
dementia.
(g) While scientists have made great strides in understanding
Alzheimer's disease and other causes of dementia, there is no known
prevention or cure at this time.
(h) It is the intent of the Legislature, in enacting this article,
to establish a systematic program for the conduct of research
regarding the cause, prevention, diagnosis, cure, and treatment of
Alzheimer's disease and related disorders. The outcome of this
research may have direct effects and consequences on the development
of a comprehensive system that will provide diagnoses and treatment
to victims of those health problems. This program shall award grants
to eligible physicians, hospitals, laboratories, educational
institutions, and other organizations and persons for the purpose of
enabling those organizations and persons to conduct research.
18762. For the purposes of this article, "research" shall include,
but not be limited to, expenditures to develop and advance the
understanding, techniques, and modalities effective in the care,
treatment, and cure of Alzheimer's victims and their families.
18763. (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 Alzheimer's Disease and Related Disorders Research Fund,
that is established by Section 18764.
(b) The contributions shall be in full dollar amounts and may be
made individually by each signatory on the joint return.
(c) A designation under subdivision (a) shall be made for any
taxable year on the individual 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 individual's account, do not exceed the individual's tax
liability, the return shall be treated as though no designation has
been made.
(d) The Franchise Tax Board shall revise the forms of the return
to include a space labeled the "Alzheimer's Disease/Related Disorders
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 conduct research relating to
the cure and treatment of Alzheimer's disease.
(e) 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).
18764. There is in the State Treasury the California Alzheimer's
Disease and Related Disorders Research Fund to receive contributions
made pursuant to Section 18763. The Franchise Tax Board shall notify
the Controller of both the amount of money paid by individuals in
excess of their tax liability and the amount of refund money which
individuals have designated pursuant to Section 18763 to be
transferred to the California Alzheimer's Disease and Related
Disorders Research Fund. The Controller shall transfer from the
Personal Income Tax Fund to the California Alzheimer's Disease and
Related Disorders Research Fund an amount not in excess of the sum of
the amounts designated by individuals pursuant to Section 18763 for
payment into that fund.
18765. All money transferred to the California Alzheimer's Disease
and Related Disorders Research Fund, upon appropriation by the
Legislature, shall be allocated as follows:
(a) 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.
(b) To the appropriate state department as established by the
Secretary of California Health and Human Services in consultation
with the California Department of Aging, and any others which the
secretary deems appropriate. These funds shall be expended for the
purpose of conducting research relating to the care, treatment, and
the cure of Alzheimer's disease through contracts or grants developed
and awarded as determined by the Secretary of California Health and
Human Services, in consultation with the California Department of
Aging and any others which the secretary deems appropriate.
18766. (a) This article shall remain in effect only until January
1, 2015, and as of that date is repealed, unless a later enacted
statute, which is enacted before January 1, 2015, deletes that date.
(b) (1) By September 1, 2006, and by September 1 of each
subsequent calendar year that the California Alzheimer's Disease and
Related Disorders Research Fund appears on a tax return, the
Franchise Tax Board shall do all of the following:
(A) Determine the minimum contribution amount required to be
received during the next calendar year for the fund to appear on the
tax return for the taxable year that includes that next calendar
year.
(B) Provide written notification to the Secretary of California
Health and Human Services of the amount determined in subparagraph
(A).
(C) Determine whether the amount of contributions estimated to be
received during the calendar year will equal or exceed the minimum
contributions amount determined by the Franchise Tax Board for the
calendar year pursuant to subparagraph (A). 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
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 repealed with respect to taxable years
beginning on or after January 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) for the 2000 calendar year or the minimum contribution
amount adjusted pursuant to subdivision (c).
(c) For each calendar year, beginning with calendar year 2001, the
Franchise Tax Board shall adjust, on or before September 1 of that
calendar year, the minimum contribution amount specified in
subdivision (b) as follows:
(1) The minimum contribution amount for the calendar year shall be
an amount equal to the product of the minimum contribution amount
for the prior calendar year multiplied by the inflation factor
adjustment as specified in paragraph (2) of subdivision (h) of
Section 17041, rounded off to the nearest dollar.
(2) The inflation factor adjustment used for the calendar year
shall be based on the figures for the percentage change in the
California Consumer Price Index received on or before August 1 of the
calendar year pursuant to paragraph (1) of subdivision (h) of
Section 17041.
(d) 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.
18761. The Legislature finds and declares all of the following:
(a) Alzheimer's disease and related dementia disorders are
devastating health conditions that cause a loss of intellectual
functioning so severe that they interfere with an individual's daily
functioning and eventually result in death. These conditions cause
serious financial, social, and emotional hardships on those affected
and on their family caregivers.
(b) Between 2008 and 2030 the number of Californians living with
Alzheimer's disease will double in both the general population and
among the African American population. In this same period, there is
expected to be a tripling of that disease among California's Latino
and Asian Pacific Islander populations.
(c) Among California's baby boomers 55 years of age and older,
their lifetime risk for developing Alzheimer's disease is one in
eight.
(d) Alzheimer's disease is now the sixth leading cause of death in
California.
(e) Families provide almost three-quarters of the value of care
for individuals living with Alzheimer's disease in the community and
in facilities, amounting to approximately $72.7 billion out of an
estimated total cost of $104 billion. These family caregivers are
more likely to experience financial hardship, health difficulties,
and a negative impact on their ability to work outside the home.
(f) The cost to the Medi-Cal program for an individual with
Alzheimer's disease or a related dementia is two and one-half times
greater than the cost for an individual without a diagnosis of
dementia.
(g) While scientists have made great strides in understanding
Alzheimer's disease and other causes of dementia, there is no known
prevention or cure at this time.
(h) It is the intent of the Legislature, in enacting this article,
to establish a systematic program for the conduct of research
regarding the cause, prevention, diagnosis, cure, and treatment of
Alzheimer's disease and related disorders. The outcome of this
research may have direct effects and consequences on the development
of a comprehensive system that will provide diagnoses and treatment
to victims of those health problems. This program shall award grants
to eligible physicians, hospitals, laboratories, educational
institutions, and other organizations and persons for the purpose of
enabling those organizations and persons to conduct research.
18762. For the purposes of this article, "research" shall include,
but not be limited to, expenditures to develop and advance the
understanding, techniques, and modalities effective in the care,
treatment, and cure of Alzheimer's victims and their families.
18763. (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 Alzheimer's Disease and Related Disorders Research Fund,
that is established by Section 18764.
(b) The contributions shall be in full dollar amounts and may be
made individually by each signatory on the joint return.
(c) A designation under subdivision (a) shall be made for any
taxable year on the individual 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 individual's account, do not exceed the individual's tax
liability, the return shall be treated as though no designation has
been made.
(d) The Franchise Tax Board shall revise the forms of the return
to include a space labeled the "Alzheimer's Disease/Related Disorders
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 conduct research relating to
the cure and treatment of Alzheimer's disease.
(e) 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).
18764. There is in the State Treasury the California Alzheimer's
Disease and Related Disorders Research Fund to receive contributions
made pursuant to Section 18763. The Franchise Tax Board shall notify
the Controller of both the amount of money paid by individuals in
excess of their tax liability and the amount of refund money which
individuals have designated pursuant to Section 18763 to be
transferred to the California Alzheimer's Disease and Related
Disorders Research Fund. The Controller shall transfer from the
Personal Income Tax Fund to the California Alzheimer's Disease and
Related Disorders Research Fund an amount not in excess of the sum of
the amounts designated by individuals pursuant to Section 18763 for
payment into that fund.
18765. All money transferred to the California Alzheimer's Disease
and Related Disorders Research Fund, upon appropriation by the
Legislature, shall be allocated as follows:
(a) 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.
(b) To the appropriate state department as established by the
Secretary of California Health and Human Services in consultation
with the California Department of Aging, and any others which the
secretary deems appropriate. These funds shall be expended for the
purpose of conducting research relating to the care, treatment, and
the cure of Alzheimer's disease through contracts or grants developed
and awarded as determined by the Secretary of California Health and
Human Services, in consultation with the California Department of
Aging and any others which the secretary deems appropriate.
18766. (a) This article shall remain in effect only until January
1, 2015, and as of that date is repealed, unless a later enacted
statute, which is enacted before January 1, 2015, deletes that date.
(b) (1) By September 1, 2006, and by September 1 of each
subsequent calendar year that the California Alzheimer's Disease and
Related Disorders Research Fund appears on a tax return, the
Franchise Tax Board shall do all of the following:
(A) Determine the minimum contribution amount required to be
received during the next calendar year for the fund to appear on the
tax return for the taxable year that includes that next calendar
year.
(B) Provide written notification to the Secretary of California
Health and Human Services of the amount determined in subparagraph
(A).
(C) Determine whether the amount of contributions estimated to be
received during the calendar year will equal or exceed the minimum
contributions amount determined by the Franchise Tax Board for the
calendar year pursuant to subparagraph (A). 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
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 repealed with respect to taxable years
beginning on or after January 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) for the 2000 calendar year or the minimum contribution
amount adjusted pursuant to subdivision (c).
(c) For each calendar year, beginning with calendar year 2001, the
Franchise Tax Board shall adjust, on or before September 1 of that
calendar year, the minimum contribution amount specified in
subdivision (b) as follows:
(1) The minimum contribution amount for the calendar year shall be
an amount equal to the product of the minimum contribution amount
for the prior calendar year multiplied by the inflation factor
adjustment as specified in paragraph (2) of subdivision (h) of
Section 17041, rounded off to the nearest dollar.
(2) The inflation factor adjustment used for the calendar year
shall be based on the figures for the percentage change in the
California Consumer Price Index received on or before August 1 of the
calendar year pursuant to paragraph (1) of subdivision (h) of
Section 17041.
(d) 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.
