Personal income taxes: voluntary contributions: School Supplies for Homeless Children 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, including the School Supplies for Homeless Children Fund, a special fund, that assists homeless children in the state by providing school supplies and health-related products. Existing law requires the State Department of Social Services to enter into a subvention services agreement with a nonprofit organization to administer the School Supplies for Homeless Children Fund, and repeals the fund on January 1, 2022, unless a specified minimum contribution amount is not met. Existing law sets forth general administrative provisions applicable to voluntary contributions, which, among other things, require any new or extended voluntary contribution fund to include the words "voluntary tax contribution" in the name of the fund, to require the administering agency to include specified information about the fund on its internet website, and to continuously appropriate from the fund the contributions made to the administering agency. This bill would extend the provisions of the School Supplies for Homeless Children Fund to January 1, 2029, unless a specified minimum contribution amount is not met, in which case the provisions are repealed, as provided. The bill would additionally authorize the State Department of Social Services to enter into a grant agreement with the nonprofit organization for administration of the fund. The bill would conform with the general administrative provisions required when extending voluntary contribution funds by renaming the fund to the School Supplies for Homeless Children Voluntary Tax Contribution Fund, requiring the State Department of Social Services to post an annual report regarding the fund to its internet website, and continuously appropriating the moneys in the fund to the Franchise Tax Board, the Controller, and the State Department of Social Services, as specified. By continuously appropriating moneys in this special fund, the bill would make an appropriation.