18851. (a) An individual may designate on the tax return that a
contribution in excess of the tax liability, if any, be made to the
Emergency Food for Families Fund, which is established by Section
18852. 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 shall be made for any taxable year on the
initial return for that taxable year and once made is irrevocable. If
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) The Franchise Tax Board shall revise the form of the return to
include a space labeled the "Emergency Food for Families Fund" to
allow for the designation permitted. The form 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 for the Emergency Food Assistance Program.
(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).
18852. There is in the State Treasury the Emergency Food Assistance
Program Fund to receive contributions made pursuant to Section
18851. 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 18851 to be transferred to the
Emergency Food Assistance Program Fund. The Controller shall transfer
from the Personal Income Tax Fund to the Emergency Food Assistance
Program Fund an amount not in excess of the sum of the amounts
designated by individuals pursuant to Section 18851 for payment into
that fund.
18853. All money transferred to the Emergency Food Assistance
Program 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 State Department of Social Services for allocation to
the Emergency Food Assistance Program. Funds shall be allocated for
direct services provided by the Emergency Food Assistance Program and
may not be used for the department's administrative costs.
18854. It is the intent of the Legislature that this article create
an additional funding source for the Emergency Food Assistance
Program and shall be used to supplement, not supplant, other funding
sources for this program.
18855. (a) This article shall remain in effect only until January
1, 2014, and as of that date is repealed, unless a later enacted
statute, that is enacted before January 1, 2014, deletes or extends
that date.
(b) (1) By September 1, 2006, and by September 1 of each
subsequent calendar year that the Emergency Food for Families 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 State Department of Social
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
contribution 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 1999 calendar year or the minimum contribution
amount adjusted pursuant to subdivision (c).
(c) For each calendar year, beginning with calendar year 2000, the
Franchise Tax Board shall adjust, on or before September 1 of that
calendar year, the estimated 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.
18851. (a) An individual may designate on the tax return that a
contribution in excess of the tax liability, if any, be made to the
Emergency Food for Families Fund, which is established by Section
18852. 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 shall be made for any taxable year on the
initial return for that taxable year and once made is irrevocable. If
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) The Franchise Tax Board shall revise the form of the return to
include a space labeled the "Emergency Food for Families Fund" to
allow for the designation permitted. The form 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 for the Emergency Food Assistance Program.
(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).
18852. There is in the State Treasury the Emergency Food Assistance
Program Fund to receive contributions made pursuant to Section
18851. 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 18851 to be transferred to the
Emergency Food Assistance Program Fund. The Controller shall transfer
from the Personal Income Tax Fund to the Emergency Food Assistance
Program Fund an amount not in excess of the sum of the amounts
designated by individuals pursuant to Section 18851 for payment into
that fund.
18853. All money transferred to the Emergency Food Assistance
Program 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 State Department of Social Services for allocation to
the Emergency Food Assistance Program. Funds shall be allocated for
direct services provided by the Emergency Food Assistance Program and
may not be used for the department's administrative costs.
18854. It is the intent of the Legislature that this article create
an additional funding source for the Emergency Food Assistance
Program and shall be used to supplement, not supplant, other funding
sources for this program.
18855. (a) This article shall remain in effect only until January
1, 2014, and as of that date is repealed, unless a later enacted
statute, that is enacted before January 1, 2014, deletes or extends
that date.
(b) (1) By September 1, 2006, and by September 1 of each
subsequent calendar year that the Emergency Food for Families 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 State Department of Social
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
contribution 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 1999 calendar year or the minimum contribution
amount adjusted pursuant to subdivision (c).
(c) For each calendar year, beginning with calendar year 2000, the
Franchise Tax Board shall adjust, on or before September 1 of that
calendar year, the estimated 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.
18851. (a) An individual may designate on the tax return that a
contribution in excess of the tax liability, if any, be made to the
Emergency Food for Families Fund, which is established by Section
18852. 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 shall be made for any taxable year on the
initial return for that taxable year and once made is irrevocable. If
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) The Franchise Tax Board shall revise the form of the return to
include a space labeled the "Emergency Food for Families Fund" to
allow for the designation permitted. The form 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 for the Emergency Food Assistance Program.
(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).
18852. There is in the State Treasury the Emergency Food Assistance
Program Fund to receive contributions made pursuant to Section
18851. 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 18851 to be transferred to the
Emergency Food Assistance Program Fund. The Controller shall transfer
from the Personal Income Tax Fund to the Emergency Food Assistance
Program Fund an amount not in excess of the sum of the amounts
designated by individuals pursuant to Section 18851 for payment into
that fund.
18853. All money transferred to the Emergency Food Assistance
Program 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 State Department of Social Services for allocation to
the Emergency Food Assistance Program. Funds shall be allocated for
direct services provided by the Emergency Food Assistance Program and
may not be used for the department's administrative costs.
18854. It is the intent of the Legislature that this article create
an additional funding source for the Emergency Food Assistance
Program and shall be used to supplement, not supplant, other funding
sources for this program.
18855. (a) This article shall remain in effect only until January
1, 2014, and as of that date is repealed, unless a later enacted
statute, that is enacted before January 1, 2014, deletes or extends
that date.
(b) (1) By September 1, 2006, and by September 1 of each
subsequent calendar year that the Emergency Food for Families 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 State Department of Social
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
contribution 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 1999 calendar year or the minimum contribution
amount adjusted pursuant to subdivision (c).
(c) For each calendar year, beginning with calendar year 2000, the
Franchise Tax Board shall adjust, on or before September 1 of that
calendar year, the estimated 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.
