2005 California Revenue and Taxation Code Sections 18791-18796 Research Fund

18791.  The Legislature finds and declares all of the following:
   (a) Breast cancer is a devastating health condition which will
affect one out of nine American women during their lifetimes.  Every
three minutes a woman is diagnosed with breast cancer and every 12
minutes a woman dies of breast cancer.  In 1992, 182,000 women in the
United States will be diagnosed with breast cancer and 46,300 will
die from the disease.  In 1992, nearly 19,000 California women will
be diagnosed with breast cancer and 7,000 will die from the disease.
Periodic mammography screening has reduced breast cancer mortality
by almost 50 percent.  Nearly 15 percent of early tumors are not
detected on mammograms.  Thirty percent of all tumors found on
mammograms are missed due to poorly performed or misinterpreted
tests.  The direct and indirect costs concerning a breast cancer
diagnosis exact a huge economic toll of eight billion dollars
($8,000,000,000) a year, with the impact on the health system, the
loss of worktime, the loss of women employees and lives lost to a
disease that bankrupts families emotionally and economically.
   (b) There is no known cause, cure, or prevention at this time for
breast cancer.  Women are encouraged to screen themselves and be
screened for breast cancer.  According to some studies early
detection through mammography reduces the rate of death from breast
cancer by 30 to 50 percent.  The state of breast cancer screening
must be continually improved to identify breast tumors.  Current
techniques for breast cancer screening include mammography, both film
screen and xerography, and ultrasound.
   (c) It is the intent of the Legislature in enacting this article,
to establish a systematic program to conduct research regarding the
cause, cure, and prevention of breast cancer.  The outcome of this
research may have direct effects and consequences on the development
of a comprehensive system which may identify the cause, cure, and
prevention of breast cancer as well as improving the screening,
diagnoses and treatment of victims of breast cancer.  This program
shall award grants to eligible physicians, hospitals, laboratories,
educational institutions, and other organizations and persons for the
purpose of enabling organizations and persons to conduct research.
18792.  For the purpose of this article, "research" shall include,
but not be limited to, expenditures to develop and advance the
understanding, techniques, and modalities effective in the
prevention, cure, screening, and treatment of breast cancer.
18793.  (a) Any individual may designate on the tax return that a
contribution in excess of the tax liability, if any, be made to the
California Breast Cancer Research Fund, which is established by
Section 18794.
   (b) The contributions shall be in full dollar amounts and may be
made individually by each signatory on the joint return.
   (c) A designation shall be made for any taxable year on the
individual return for that taxable year, and once made shall be
irrevocable.  In the event that payments and credits reported on the
return, together with any other credits associated with the
individual's account, do not exceed the individual's liability, the
return shall be treated as though no designation has been made.
   (d) The Franchise Tax Board shall revise the forms of the return
to include a space labeled the "California Breast Cancer Research
Fund" to allow for the designation permitted.  The forms shall also
include in the instructions information that the contribution may be
in the amount of one dollar ($1) or more and that the contribution
shall be used to conduct research relating to the cure, screening,
and treatment of breast cancer.
   (e) A deduction shall be allowed under Article 6 (commencing with
Section 17201) of Chapter 3 of Part 10 for any contribution made
pursuant to subdivision (a).
18794.  There is in the State Treasury the California Breast Cancer
Research Fund to receive contributions made pursuant to Section
18793.  The Franchise Tax Board shall notify the Controller of both
the amount of money paid by taxpayers in excess of their tax
liability and the amount of refund money which taxpayers have
designated pursuant to Section 18793 to be transferred to the
California Breast Cancer Research Fund.  The Controller shall
transfer from the Personal Income Tax Fund to the California Breast
Cancer Research Fund an amount not in excess of the sum of the
amounts designated by individuals pursuant to Section 18793 for
payment into that fund.  It is the intent of the Legislature that the
1992 tax return include a space for the California Breast Cancer
Research Fund to take the place of the United States Olympic
Committee Fund, as it appeared on the 1990 tax return.
18795.  All money transferred to the California Breast Cancer
Research Fund, upon appropriation by the Legislature, shall be
allocated as follows:
   (a) To the Franchise Tax Board and the Controller for
reimbursement of all costs incurred by the Franchise Tax Board and
the Controller in connection with their duties under this article.
   (b) To the University of California for the support of the Breast
Cancer Research Program (Article 1 (commencing with Section 104145)
of Chapter 2 of Part 1 of Division 103 of the Health and Safety Code)
for the purposes stated therein that are related solely to breast
cancer research.  The University of California may use up to 5
percent of the money allocated to it for administering and promoting
the program.
18796.  (a) This article shall remain in effect only until January
1, 2008, and as of that date is repealed, unless a later enacted
statute, which is enacted before January 1, 2008, deletes that date.
   (b) If, in any calendar year, the Franchise Tax Board estimates by
September 1 that contributions described in this article made on
returns filed in that calendar year will be less than two hundred
fifty thousand dollars ($250,000) for taxable years beginning in
1997, or the adjusted amount specified in subdivision (c) for
subsequent taxable years, as may be applicable, then this article is
repealed with respect to taxable years beginning on and after January
1 of that calendar year.  The Franchise Tax Board shall estimate the
annual contribution amount by September 1 of each year using the
actual amounts known to be contributed and an estimate of the
remaining year's contributions.
   (c) For each calendar year, beginning with calendar year 1998, the
Franchise Tax Board shall adjust, on or before September 1 of that
calendar year, the minimum estimated contribution amount specified in
subdivision (b) as follows:
   (1) The minimum estimated contribution amount for the calendar
year shall be an amount equal to the product of the minimum estimated
contribution amount for the prior September 1 multiplied by the
inflation factor adjustment as specified in paragraph (2) of
subdivision (h) of Section 17041, rounded off to the nearest dollar.
   (2) The inflation factor adjustment used for the calendar year
shall be based on the figures for the percentage change in the
California Consumer Price Index that are received on or before August
1 of the calendar year pursuant to paragraph (1) of subdivision (h)
of Section 17041.
   (d) Notwithstanding the repeal of this article, any contribution
amounts designated pursuant to this article prior to its repeal shall
continue to be transferred and disbursed in accordance with this
article as in effect immediately prior to that repeal.