Personal income taxes: Habitat for Humanity Voluntary Tax Contribution Fund.

Existing law authorizes an individual to contribute amounts in excess of his or her personal income tax liability for the support of specified funds. Under existing law, there are general administrative provisions applicable to these voluntary contributions, which, among other things, provide for the disbursement of contributions following repeal of the fund provisions and require undesignated funds to be transferred to the General Fund. Existing law also provides that when establishing or extending these voluntary tax contribution funds the words "voluntary tax contribution" be included in the name of the fund, that the administering agency comply with specified Internet Web site reporting requirements, that the fund provisions remain in effect only until January 1 of the 7th calendar year following the first appearance of the voluntary tax contribution on the personal income tax return, that the required calendar year minimum contribution amount for the fund to continue appearing on the return is $250,000, and that the contributions be continuously appropriated from the fund to the administering entity. This bill would allow an individual to designate on his or her personal income tax return that a specified amount in excess of his or her tax liability be transferred to the Habitat for Humanity Voluntary Tax Contribution Fund, which would be created by this bill. The bill would require the fund to meet an annual minimum contribution amount of $250,000, as specified. The bill would conform to those aforementioned requirements by requiring the Department of Housing and Community Development to comply with those Internet Web site reporting requirements and continuously appropriating those funds to the Franchise Tax Board, the Controller, and the Department of Housing and Community Development for disbursement to Habitat for Humanity of California, Inc., which represents and supports California Habitat for Humanity affiliates. The bill would require Habitat for Humanity of California, Inc., to submit, within a specified period of receiving a disbursement, a plan to the Department of Housing and Community Development for the use and distribution of moneys to Habitat for Humanity affiliates in California, as provided. The bill would provide that these provisions would remain in effect only until January 1 of the 7th calendar year following the first appearance of the Habitat for Humanity Voluntary Tax Contribution Fund on the personal income tax return and would repeal the provisions as of December 1 of that year. The bill would provide for an earlier repeal if the Franchise Tax Board determines that the amount of contributions estimated to be received during the 2nd and later calendar years after its first appearance on a return will not at least equal the minimum contribution amount, in which case these provisions would be repealed on December 1 of that year. By continuously appropriating these funds, this bill would make an appropriation.