Personal income taxes: Protect Our Coast and Oceans Voluntary Tax Contribution Fund.

Existing law allows an individual, until January 1, 2025, to designate on their personal income tax return that a specified amount in excess of their tax liability be contributed to the California Beach and Coastal Enhancement Account under a space on the tax return titled "Protect Our Coast and Oceans Voluntary Tax Contribution Fund." Existing law requires these moneys to be continuously appropriated and allocated to the Franchise Tax Board, the Controller, and the California Coastal Commission to support eligible programs awarded grants under the selection criteria established by the California Coastal Commission for the Whale Tail Grants Program. Existing law repeals these provisions on December 1, 2025, or on December 1 of the year that the minimum contribution amount of $250,000 is not met, as specified. This bill would extend the operation of the fund provisions until January 1, 2032, unless the minimum contribution amount of $250,000 is not met, as specified. By extending the operation of a continuously appropriated fund, the bill would make an appropriation.