18861. (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 Cancer Research Fund, pursuant to Section 18862.
(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 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
liability, the return shall be treated as though no designation has
been made.
(d) If an individual designates a contribution to more than one
account or fund listed on the tax return, and the amount available 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 Cancer Research 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
causes, detection, and prevention of cancer, to expand
community-based education on cancer, and to provide prevention and
awareness activities for communities that are disproportionately at
risk or afflicted by cancer.
(f) Notwithstanding any other provision of law, a voluntary
contribution designation for the California Cancer Research Fund may
not be added to the tax return until another voluntary contribution
is removed.
(g) 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).
18862. There is hereby created in the State Treasury the California
Cancer Research Fund to receive contributions made pursuant to
Section 18861. 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 18861 to be transferred to the
California Cancer Research Fund. The Controller shall transfer from
the Personal Income Tax Fund to the California Cancer Research Fund
an amount not in excess of the sum of the amounts designated by
individuals pursuant to Section 18861 for payment into that fund.
18863. All money transferred to the California Cancer 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 Regents of the University of California for
distribution of grants for the purposes of conducting research on the
causes and treatments for cancer, expanding community-based
education on cancer, and providing culturally sensitive and
appropriate prevention and awareness activities targeted toward
communities that are disproportionately at risk or afflicted by
cancer, and for reimbursement of any costs incurred by the regents
for administering the grants authorized pursuant to this section.
18864. (a) Except as otherwise provided in subdivision (b), this
article shall remain in effect only until January 1 of the fifth
taxable year following the first appearance of the California Cancer
Research Fund on the personal income tax return, and as of that date
is repealed, unless a later enacted statute, that is enacted before
the applicable date, deletes or extends that date.
(b) (1) By September 1 of the second calendar year and each
subsequent calendar year that the California Cancer Research Fund
appears on the 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 Regents of the University
of California 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 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 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 second calendar year after the first appearance of
the California Cancer Research Fund on the personal income tax
return or the adjusted minimum contribution amount adjusted pursuant
to subdivision (c).
(c) For each calendar year, beginning with the third calendar year
after the first appearance of the California Cancer Research Fund on
the personal income tax return, 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 estimated contribution amount for the calendar
year shall be an amount equal to the product of the minimum estimated
contribution amount for the calendar year multiplied by the
inflation factor adjustment as specified in subparagraph (A) of
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.
18861. (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 Cancer Research Fund, pursuant to Section 18862.
(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 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
liability, the return shall be treated as though no designation has
been made.
(d) If an individual designates a contribution to more than one
account or fund listed on the tax return, and the amount available 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 Cancer Research 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
causes, detection, and prevention of cancer, to expand
community-based education on cancer, and to provide prevention and
awareness activities for communities that are disproportionately at
risk or afflicted by cancer.
(f) Notwithstanding any other provision of law, a voluntary
contribution designation for the California Cancer Research Fund may
not be added to the tax return until another voluntary contribution
is removed.
(g) 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).
18862. There is hereby created in the State Treasury the California
Cancer Research Fund to receive contributions made pursuant to
Section 18861. 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 18861 to be transferred to the
California Cancer Research Fund. The Controller shall transfer from
the Personal Income Tax Fund to the California Cancer Research Fund
an amount not in excess of the sum of the amounts designated by
individuals pursuant to Section 18861 for payment into that fund.
18863. All money transferred to the California Cancer 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 Regents of the University of California for
distribution of grants for the purposes of conducting research on the
causes and treatments for cancer, expanding community-based
education on cancer, and providing culturally sensitive and
appropriate prevention and awareness activities targeted toward
communities that are disproportionately at risk or afflicted by
cancer, and for reimbursement of any costs incurred by the regents
for administering the grants authorized pursuant to this section.
18864. (a) Except as otherwise provided in subdivision (b), this
article shall remain in effect only until January 1 of the fifth
taxable year following the first appearance of the California Cancer
Research Fund on the personal income tax return, and as of that date
is repealed, unless a later enacted statute, that is enacted before
the applicable date, deletes or extends that date.
(b) (1) By September 1 of the second calendar year and each
subsequent calendar year that the California Cancer Research Fund
appears on the 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 Regents of the University
of California 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 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 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 second calendar year after the first appearance of
the California Cancer Research Fund on the personal income tax
return or the adjusted minimum contribution amount adjusted pursuant
to subdivision (c).
(c) For each calendar year, beginning with the third calendar year
after the first appearance of the California Cancer Research Fund on
the personal income tax return, 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 estimated contribution amount for the calendar
year shall be an amount equal to the product of the minimum estimated
contribution amount for the calendar year multiplied by the
inflation factor adjustment as specified in subparagraph (A) of
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.
18861. (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 Cancer Research Fund, pursuant to Section 18862.
(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 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
liability, the return shall be treated as though no designation has
been made.
(d) If an individual designates a contribution to more than one
account or fund listed on the tax return, and the amount available 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 Cancer Research 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
causes, detection, and prevention of cancer, to expand
community-based education on cancer, and to provide prevention and
awareness activities for communities that are disproportionately at
risk or afflicted by cancer.
(f) Notwithstanding any other provision of law, a voluntary
contribution designation for the California Cancer Research Fund may
not be added to the tax return until another voluntary contribution
is removed.
(g) 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).
18862. There is hereby created in the State Treasury the California
Cancer Research Fund to receive contributions made pursuant to
Section 18861. 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 18861 to be transferred to the
California Cancer Research Fund. The Controller shall transfer from
the Personal Income Tax Fund to the California Cancer Research Fund
an amount not in excess of the sum of the amounts designated by
individuals pursuant to Section 18861 for payment into that fund.
18863. All money transferred to the California Cancer 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 Regents of the University of California for
distribution of grants for the purposes of conducting research on the
causes and treatments for cancer, expanding community-based
education on cancer, and providing culturally sensitive and
appropriate prevention and awareness activities targeted toward
communities that are disproportionately at risk or afflicted by
cancer, and for reimbursement of any costs incurred by the regents
for administering the grants authorized pursuant to this section.
18864. (a) Except as otherwise provided in subdivision (b), this
article shall remain in effect only until January 1 of the fifth
taxable year following the first appearance of the California Cancer
Research Fund on the personal income tax return, and as of that date
is repealed, unless a later enacted statute, that is enacted before
the applicable date, deletes or extends that date.
(b) (1) By September 1 of the second calendar year and each
subsequent calendar year that the California Cancer Research Fund
appears on the 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 Regents of the University
of California 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 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 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 second calendar year after the first appearance of
the California Cancer Research Fund on the personal income tax
return or the adjusted minimum contribution amount adjusted pursuant
to subdivision (c).
(c) For each calendar year, beginning with the third calendar year
after the first appearance of the California Cancer Research Fund on
the personal income tax return, 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 estimated contribution amount for the calendar
year shall be an amount equal to the product of the minimum estimated
contribution amount for the calendar year multiplied by the
inflation factor adjustment as specified in subparagraph (A) of
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.
