Personal income taxes: voluntary contribution fund: Alzheimer's disease research.

Existing law allows taxpayers, until January 1, 2020, to designate on his or her personal income tax return that a specified amount in excess of his or her personal income tax liability be contributed to the California Alzheimer's Disease and Related Disorders Research Fund, which is subject to appropriation by the Legislature, to be allocated to the Franchise Tax Board, the Controller, and the appropriate state department as established by the Secretary of California Health and Human Services in consultation with the California Department of Aging, and any others that the secretary deems appropriate to be expended for Alzheimer's disease research. Existing law requires that when establishing or extending the operation of 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 rename the fund as the California Alzheimer's Disease and Related Dementia Research Voluntary Tax Contribution Fund and would instead require the funds to be allocated to the State Department of Public Health to support eligible programs awarded grants under selection criteria established by the State Department of Public Health Alzheimer's Disease Program. The bill would also conform with the above-mentioned requirements by extending the operation of the provisions of the California Alzheimer's Disease and Related Disorders Research Fund to January 1, 2025, renaming the fund, continuously appropriating the fund to the Franchise Tax Board, the Controller, and the State Department of Public Health for purposes of carrying out these provisions, and requiring the State Department of Public Health to comply with those Internet Web site reporting requirements. By continuously appropriating the funds described above, the bill would make an appropriation.