California Children and Families Program.

Existing law, the California Children and Families Act of 1998, an initiative statute approved by the voters as Proposition 10 at the November 3, 1998, statewide general election, requires that the California Children and Families Program, established by the act, be funded by certain taxes imposed on the sale and distribution of cigarettes and tobacco products, that revenues be deposited into the California Children and Families Trust Fund, and that the fund be used for the implementation of comprehensive early childhood development and smoking prevention programs. Existing law provides that 20% of moneys allocated and appropriated from the trust fund shall be deposited in specified accounts, in accordance with a prescribed formula, for expenditure by the California Children and Families Commission, also known as First 5 California, for various subjects relating to, and furthering the goals and purposes of, the act. The act also imposed duties on the State Board of Equalization, including the duty to determine the fiscal effect, if any, the decrease in consumption of cigarettes and tobacco products has on the funding of various programs. In 2017, these duties were transferred to the California Department of Tax and Fee Administration. This bill would make technical, nonsubstantive changes to those provisions, and would update obsolete references to the Board of Equalization.