California Sea Otter Voluntary Tax Contribution Fund.

Header changed from enrolled bill format (Senate/Assembly passage dates, clerk signatures, Governor receipt line) to chaptered format (STATE OF CALIFORNIA AUTHENTICATED ELECTRONIC LEGAL MATERIAL, Chapter 145, approved August 27, 2026).

Page numbers changed from 93 to 92 and running headers changed from 'SB 575' to 'Ch. 145' throughout the document.

The blank approval line at the end ('Approved ___, 2026 / Governor') was replaced with the Governor's signature mark, confirming executive approval.

Header changed from amendment history dates to enrolled bill format showing Senate passage on August 10, 2026 and Assembly passage on August 6, 2026.

Line numbers (line 1 through line 38) were removed from the bill text as part of standard enrollment formatting.

The legislative counsel's digest was reflowed with different line breaks but contains identical substantive content.

The vote summary line (Vote: majority. Appropriation: yes. Fiscal committee: yes. State-mandated local program: no.) was reduced to just 'Appropriation: yes.' per enrolled bill convention.

A new Section 18737.3(c) requires the Franchise Tax Board to determine by September 1 of the second calendar year (and each subsequent year) whether estimated contributions will meet a minimum of $250,000 for that calendar year. If they will not, the article becomes inoperative for taxable years beginning on or after January 1 of that year and is repealed on December 1 of that year.

The bill's sunset date was changed from January 1, 2033 to December 1, 2033, extending the operative period by one month.

The sunset/repeal date for the California Sea Otter Voluntary Tax Contribution Fund was moved from January 1, 2035 to December 1, 2033, shortening the fund's authorized life by two years.

Section 18737.2(d) was changed from requiring the Department of Fish and Wildlife and State Coastal Conservancy to report specific information on their websites (process for awarding money, amount spent on administration, itemization of fund awards) to simply requiring them to comply with the existing internet website reporting requirements in Section 18873(b)(1).

Fixed a typo in the digest ('would would' to 'would'), removed a stray word 'An' from Section 18737(a), and corrected 'continue appearing' to 'continue appear' in Section 18737.3(a).

Added clarifying language specifying that the fund will continue to appear on the personal income tax return only for taxable years beginning on or after January 1, 2026, and before January 1, 2033.

The entire provision authorizing the Franchise Tax Board to share tax return information (including income, address, county of residence, and credit amounts) with the California Cradle-to-Career Data System was deleted. This removed a new exception to tax confidentiality laws and eliminated the associated misdemeanor penalty for unauthorized disclosure.

Assembly Member Irwin was removed as co-author of the bill.

The contribution designation is now limited to taxable years beginning on or after January 1, 2026, and before January 1, 2033. Previously there was no specified start date for when taxpayers could make the designation.

The sunset date for the entire article was changed from January 1, 2035 to January 1, 2033, with an added provision that it is repealed as of December 1 of that year (one month earlier than the effective end date).

A new requirement was added that the Department of Fish and Wildlife and State Coastal Conservancy must comply with the internet website reporting requirements described in paragraph (1) of subdivision (b) of Section 18873, in addition to their existing website reporting obligations.

A new provision requires the California Sea Otter Voluntary Tax Contribution Fund to continue appearing on the personal income tax return until the article is repealed, notwithstanding a general sunset provision in Section 18873.

Creates the California Sea Otter Voluntary Tax Contribution Fund as a continuously appropriated fund in the State Treasury. Individuals can designate voluntary contributions of $1 or more on their tax returns via a checkoff line. Contributions are deductible, irrevocable once made on the original return, and allocated pro rata if insufficient funds cover all designations.

Allocates 50 percent of remaining fund revenues (after administrative cost reimbursement) to the Department of Fish and Wildlife for sea otter conservation, enforcement actions related to sea otter mortality, and public outreach. Allocates the other 50 percent to the State Coastal Conservancy for competitive grants and contracts to public agencies and nonprofits for research, protection, and programs related to the Federal Sea Otter Recovery Plan or nearshore ocean ecosystem improvement.

Requires the Franchise Tax Board to revise the tax return form to include a space labeled 'California Sea Otter Voluntary Tax Contribution Fund' with instructions that contributions support investigation, prevention, enforcement, research, and programs related to sea otters. Requires both the Department of Fish and Wildlife and State Coastal Conservancy to publish on their websites information about fund award processes, administrative spending, and itemized program fund allocations.

In the Cradle-to-Career Data System provisions (Section 19551.7), subdivision (d) was changed from 'Except federal adjusted gross income information reported by the taxpayer to the Franchise Tax Board, the Franchise Tax Board shall not disclose or provide any federal tax information' to simply 'The Franchise Tax Board shall not disclose or provide any federal tax information.' This removes the exception that previously allowed disclosure of federal adjusted gross income data, making the prohibition on sharing federal tax information absolute.

The new Sea Otter Fund article sunsets on January 1, 2035. Contributions designated before repeal continue to be transferred and disbursed according to the article's terms even after repeal.

The bill's scope expanded from a single-section act adding one code section (19551.7) to an act that both adds Section 19551.7 and adds an entirely new Article 4 (Sections 18737 through 18737.3) to the Revenue and Taxation Code. The bill now also makes an appropriation, changing its fiscal classification from 'Appropriation: no' to 'Appropriation: yes.'

Assembly Member Irwin was added as a coauthor of the bill.

Minor capitalization correction: 'the Franchise Tax Board' changed to 'The Franchise Tax Board' in subdivision (d).

Line renumbering and page number adjustments throughout the bill text due to formatting changes; no policy content was altered.