18711-18716

REVENUE AND TAXATION CODE
SECTION 18711-18716




18711.  (a) Any individual may designate on the tax return that a
contribution in excess of the tax liability, if any, be made to the
State Children's Trust Fund.
   (b) The contribution 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 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 tax liability, if any,
shown thereupon, the return shall be treated as though no designation
had been made.
   (d) The Franchise Tax Board shall revise the form of the return to
include a space labeled the "State Children's Trust Fund for the
Prevention of Child Abuse" to allow for the designation permitted
under subdivision (a).
   (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).



18712.  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 18711 to be transferred to the State
Children's Trust Fund as established by Section 18969 of the Welfare
and Institutions Code. The Controller shall transfer from the
Personal Income Tax Fund to the State Children's Trust Fund an amount
not in excess of the sum of the amounts designated by individuals
pursuant to Section 18861 for payment into that fund.



18713.  All money transferred to the State Children's Trust 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 innovative
child abuse and neglect prevention and intervention programs operated
by private nonprofit organizations or public institutions of higher
education with recognized expertise in fields related to child
welfare and for evaluation, research, or dissemination of information
concerning existing program models for the purpose of replication of
successful models as specified in Article 5 (commencing with Section
18969) of Chapter 11 of Part 6 of Division 10 of the Welfare and
Institutions Code.



18714.  It is the intent of the Legislature that this article
creates an additional source of funding for a specified purpose. The
funds generated by this article shall not be used in place of funds
from other sources that are available to the State Children's Trust
Fund.



18715.  This article applies to returns for taxable years beginning
on or after January 1, 2002.



18716.  (a) This article shall remain in effect only until January
1, 2013, and as of that date is repealed, unless a later enacted
statute, which is enacted before January 1, 2013, deletes or extends
that date.
   (b) (1) By September 1, 2006, and by September 1 of each
subsequent calendar year that the State Children's Trust Fund for the
Prevention of Child Abuse 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 2002 calendar year or the minimum contribution
amount adjusted pursuant to subdivision (c).
   (c) For each calendar year, beginning with calendar year 2003, 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.