Personal income taxes: voluntary contributions: California ALS Research Network 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, including, for specified taxable years beginning on or after January 1, 2008, and before January 1, 2013, an ALS/Lou Gehrig's Disease Research Fund to provide research grants to develop and advance the understanding, techniques, and modalities effective in the prevention, treatment, and cure of ALS. Existing law specifies general administrative provisions applicable to these voluntary contributions, which, among other things, provide for the disbursement of contributions following the repeal of the fund provisions and require undesignated funds to be transferred to the General Fund. Existing law requires any new or extended voluntary contribution 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, to continuously appropriate from the fund the contributions made to the administering agency, and to set a minimum contribution amount for the continuation of any voluntary tax contribution fund provisions on the tax return form and a generally applicable repeal date for voluntary tax contribution provisions. This bill 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 ALS Research Network Voluntary Tax Contribution Fund. The bill would continuously appropriate the fund to the Franchise Tax Board, the Controller, and the State Department of Public Health for administrative costs and to the State Department of Public Health for disbursement to the Amyotrophic Lateral Sclerosis Association Golden West Chapter to support the work of their California ALS Research Network in an effort to develop and advance the understanding, techniques, and modalities effective in the prevention, treatment, and cure of ALS. 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, as specified. By continuously appropriating these funds, the bill would make an appropriation.