SECTIONS 18810-18815 - California Statutes

REVENUE AND TAXATION CODE

SECTION 18810-18815

18810. (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 Veterans Homes Fund established by Section 1051 of the
Military and Veterans Code. That designation is to be used as a
voluntary contribution 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 if no
designation has been made. If no designee is specified, the
contribution shall be transferred to the General Fund after
reimbursement of the direct actual costs of the Franchise Tax Board
for the collection and administration of funds under this article.
(d) The Franchise Tax Board shall revise the form of the return to
include a space labeled the "California Veterans Homes 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 veterans homes operations.
(e) Notwithstanding any other law, a voluntary contribution
designation for the California Veterans Homes Fund may not be added
on the tax return until another voluntary contribution designation 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).

18811. The contributions made pursuant to Section 18810 shall be
transferred for deposit in the California Veterans Homes Fund
established by Section 1051 of the Military and Veterans Code.

18812. 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 18810 to be transferred to the
California Veterans Homes Fund established by Section 1051 of the
Military and Veterans Code. The Controller shall transfer from the
Personal Income Tax Fund to the California Veterans Homes Fund an
amount not in excess of the sum of the amounts designated by
individuals pursuant to Section 18810 for payment into that fund.

18813. All moneys transferred to the California Veterans Homes
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 Department of Veterans Affairs for allocation to the
administrators of veterans homes. Moneys allocated pursuant to this
subdivision shall be distributed proportionally to the Morale,
Welfare, and Recreation Fund of each veterans home pursuant to
Section 1047 of the Military and Veterans Code.
(c) Appropriations from the General Fund for the funding of those
purposes described in subdivision (b) may not be reduced for the
purpose of, or to have the effect of, requiring increased
expenditures from the California Veterans Homes Fund for those
described purposes.

18814. It is the intent of the Legislature that this article create
an additional funding source for veterans homes and shall be used to
supplement, not supplant, other funding sources for veterans homes.

18815. (a) This article shall remain in effect only until January 1
of the fifth taxable year following the first appearance of the
California Veterans Homes Fund on the 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
Veterans Homes 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 the next calendar year.
(B) Provide written notification to the Department of Veterans
Affairs 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 and an
estimate of the contributions that will be received by using the
actual amounts 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 Veterans Homes 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
that the California Veterans Homes Fund appears on the tax return,
the Franchise Tax Board shall adjust, on or before September 1 of
that calendar year, the minimum estimated 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
contribution amount for the prior September 1 multiplied by the
inflation factor adjustments 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.