Personal income taxes: voluntary contributions: Endangered and Rare Fish, Wildlife, and Plant Species Conservation and Enhancement Account: Native California Wildlife Rehabilitation Voluntary Tax Contribution Fund: covered grants.

Existing law, until January 1, 2025, allows an individual taxpayer to contribute amounts in excess of the taxpayer's personal income tax liability for the support of specified funds and accounts, including, among others, to the Endangered and Rare Fish, Wildlife, and Plant Species Conservation and Enhancement Account, a continuously appropriated account established in the Fish and Game Preservation Fund, or until December 1 of a calendar year that the Franchise Tax Board determines the amount of contributions estimated to be received will not at least equal the minimum contribution amount of $250,000. This bill would extend the operability of the taxpayer contribution described above until the sooner of January 1, 2032, or until December 1 of a calendar year that the Franchise Tax Board determines the amount of contributions estimated to be received will not at least equal the minimum contribution amount of $250,000, as provided. By extending the operation of a continuously appropriated account, the bill would make an appropriation. Existing law requires the Department of Fish and Wildlife to maintain the Native California Wildlife Rehabilitation Voluntary Tax Contribution Fund for the support of a competitive grant program established by the department for the purposes of the recovery and rehabilitation of injured, sick, or orphaned wildlife and of conservation education, and creates a voluntary checkoff on the tax return for an individual to designate a contribution in excess of the tax liability, if any, to be made to the fund, as provided. This bill would instead require the grant funds to be used for the purposes of the rehabilitation of injured, sick, or orphaned wildlife and of wildlife conservation education. The bill would require an applicant to be in compliance with all conditions of its wildlife rehabilitation permit and all applicable local, state, and federal laws and to actively use an electronic database to maintain wildlife rehabilitation animal records. This bill would authorize the department to distribute up to 100% of the grant award of a covered grant, as the bill would define the term, upon its execution. The bill also would require the department to require a report from a covered grant recipient after the completion of a covered grant award that addresses what objectives were met and the means used to meet them, and what objectives were unmet and the reasons why they were unmet. The bill would disqualify a recipient nonprofit that fails to submit the report from covered grant award eligibility for one year. Existing law allows an individual to designate on the individual's tax return that a specified amount in excess of the individual's tax liability be contributed to the Native California Wildlife Rehabilitation Voluntary Tax Contribution Fund, a continuously appropriated fund. Existing law requires that these provisions remain operative only until January 1 of the 7th taxable year following its first appearance on the tax return, and is repealed as of December 1 of that year. This bill would extend the operability of the designation and fund to the sooner of January 1, 2031, or until on and after January 1 of a calendar year that the Franchise Tax Board determines the amount of contributions estimated to be received will not at least equal the minimum contribution amount of $250,000, as provided. By extending the operation of a continuously appropriated fund, the bill would make an appropriation.