Personal income taxes: voluntary contributions: Suicide Prevention Voluntary Tax Contribution Fund.

Existing law authorizes an individual to contribute amounts in excess of their personal income tax liability for the support of specified funds. Existing law sets forth general administrative provisions applicable to voluntary contributions, which, among other things, repeal funds that fail to meet a minimum contribution amount of $250,000 in a given taxable year. This bill would allow a taxpayer to designate an amount in excess of personal income tax liability to be transferred into the Suicide Prevention Voluntary Contribution Fund, which the bill would create. The bill would require the Franchise Tax Board to revise the tax return to include a space for this fund when another voluntary contribution designation is removed or space becomes available. The bill would require the fund to meet an annual minimum contribution amount of $250,000, as specified. The bill would require moneys transferred to the Suicide Prevention Voluntary Contribution Fund to be continuously appropriated and allocated to the Mental Health Services Oversight and Accountability Commission to award grants and provide disbursements to crisis centers located in the state that are active members of the National Suicide Prevention Lifeline for the purpose of providing suicide prevention services and to reimburse the commission, the Franchise Tax Board, and the Controller for related administrative costs, as provided. The bill would provide that these provisions shall remain in effect only until January 1 of the 7th calendar year following the first appearance of the fund on the personal income tax return, and would repeal these provisions on 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appearance on a return will not at least equal the minimum contribution amount, in which case these provisions would be repealed on December 1 of that year.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, the bill would make an appropriation.