SECTIONS 18797-18797.5 - California Statutes

REVENUE AND TAXATION CODE

SECTION 18797-18797.5

18797. The Legislature finds and declares all of the following:
(a) Ovarian cancer is a devastating health condition that will
affect one out of 50 American women during their lifetimes. Ovarian
cancer accounts for 4 percent of all cancers among women, and ranks
fifth as a cause of death for women with cancer. There are
approximately 25,000 new cases and over 16,000 deaths each year
caused by ovarian cancer. The death rate for this disease has not
changed much in the last 50 years. Unfortunately, almost 70 percent
of women with the common epithelial ovarian cancer are not diagnosed
until the disease is advanced in stage. The five-year survival rate
for these women is only 15 to 20 percent.
(b) There is no known cause, cure, or prevention at this time for
ovarian cancer. Women are encouraged to listen to their bodies by
heeding the following early warning signs:
(1) Unexplained change in bowel habits or bladder habits,
including constipation, urinary frequency, and incontinence.
(2) Gastrointestinal upset, including gas, indigestion, or nausea.
(3) Unexplained weight loss or weight gain.
(4) Pelvic or abdominal pain or discomfort.
(5) Pelvic or abdominal bloating or swelling.
(6) A constant feeling of fullness.
(7) Fatigue.
(8) Abnormal or postmenopausal bleeding.
(9) Pain during intercourse.
(c) The state of ovarian cancer screening must be dramatically
improved to identify tumors.
(d) It is the intent of the Legislature, in enacting this article,
to establish a systematic program to conduct research regarding the
cause, cure, and prevention of ovarian cancer. The outcome of this
research may have direct effects on and consequences for the
development of a comprehensive system that may identify the cause of,
means of preventing, and a cure for, ovarian cancer, as well as
improving the screening, diagnosis, and treatment of victims of
ovarian cancer. This program shall award grants to eligible
physicians, hospitals, laboratories, educational institutions, and
other organizations and persons for the purpose of enabling those
entities and persons to conduct research.

18797.1. For the purpose of this article, "research" shall include,
but not be limited to, expenditures to develop and advance the
understanding, techniques, and methods effective in the prevention,
cure, screening, and treatment of ovarian cancer.

18797.2. (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 Ovarian Cancer Research Fund, pursuant to Section 18797.3.
(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) The Franchise Tax Board shall revise the forms of the return
to include a space labeled the "California Ovarian 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 cure, screening, and treatment of ovarian cancer.
(e) Notwithstanding any other provision of law, a voluntary
contribution designation for the California Ovarian Cancer Research
Fund may not be added to the tax return until another voluntary
contribution is removed.
(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).

18797.3. There is hereby established in the State Treasury the
California Ovarian Cancer Research Fund to receive contributions made
pursuant to Section 18797.2. 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 18797.2 to be
transferred to the California Ovarian Cancer Research Fund. The
Controller shall transfer from the Personal Income Tax Fund to the
California Ovarian Cancer Research Fund an amount not in excess of
the sum of the amounts designated by individuals pursuant to Section
18797.2 for payment into that fund.

18797.4. All money transferred to the California Ovarian 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 University of California for the support of ovarian
cancer research. The University of California may use up to 5 percent
of the money allocated to it for costs associated with administering
the ovarian cancer research program.

18797.5. (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 Ovarian
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 by
September 1 of each subsequent calendar year that the California
Ovarian Cancer 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 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
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 Ovarian 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 Ovarian 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.