Personal income taxes: voluntary contributions: California K–12 Climate Change Education Voluntary Tax Contribution Fund.

Existing law authorizes an individual to contribute amounts in excess of personal income tax liability for the support of specified funds, and sets forth administrative provisions applicable to voluntary contributions. This bill, for taxable years beginning on or after January 1, 2024, would allow an individual to designate on their tax return that a specified amount in excess of the taxpayer's personal income tax liability be transferred to the California K–12 Climate Change Education Voluntary Tax Contribution Fund. The bill would continuously appropriate the fund to the Franchise Tax Board and the Controller for administrative costs, and to the Department of Resources Recycling and Recovery's Office of Environmental Justice, Tribal Relations, Education and Outreach to award grants to school districts, county offices of education, resource conservation districts, district and county office of education partnerships with higher education institutions, and community-based nongovernmental organizations focused on environmental and climate change education, as specified. The bill would repeal these provisions on December 1, 2031, or on December 1 of the year that the minimum contribution amount of $250,000 is not met, whichever is earlier, as specified. By continuously appropriating these funds, the bill would make an appropriation.