2005 California Revenue and Taxation Code Sections 18825-18830 Article 11.5. Veterans\' Quality of Life Fund

18825.  (a) An individual may designate on the tax return that a
contribution in excess of the tax liability, if any, be made to the
Veterans' Quality of Life Fund established by Section 1051 of the
Military and Veterans Code.  That designation is to be used as a
voluntary contribution on the tax return.
   (b) The contributions shall be in full dollar amounts and may be
made individually by each signatory on a joint return.
   (c) A designation shall be made for any taxable year on the
initial return for that taxable year and once made is irrevocable. If
payments and credits reported on the return, together with any other
credits associated with the taxpayer's account, do not exceed the
taxpayer's liability, the return shall be treated as though no
designation has been made. If no designee is specified, the
contribution shall be transferred to the General Fund after
reimbursement of the direct actual costs of the Franchise Tax Board
for the collection and administration of funds under this article.
   (d) If an individual designates a contribution to more than one
account or fund listed on the tax return, and the amount available is
insufficient to satisfy the total amount designated, the
contribution shall be allocated among the designees on a pro rata
basis.
   (e) The Franchise Tax Board shall revise the form of the return to
include a space labeled the "Veterans' Quality of Life Fund" to
allow for the designation permitted. The form 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 for veterans' homes operations.
   (f) Notwithstanding any other provision of law, a voluntary
contribution designation for the Veterans' Quality of Life Fund may
not be added on the tax return until another voluntary contribution
designation is removed.
   (g) 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).
18826.  The contributions made pursuant to Section 18825 shall be
transferred for deposit in the Veterans' Quality of Life Fund
established by Section 1051 of the Military and Veterans Code.
18827.  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 that taxpayers have
designated, pursuant to Section 18825 to be transferred to the
Veterans' Quality of Life Fund established by Section 1051 of the
Military and Veterans Code.  The Controller shall transfer from the
Personal Income Tax Fund to the Veterans' Quality of Life Fund an
amount not in excess of the sum of the amounts designated by
individuals pursuant to Section 18825 for payment into that fund.
18828.  All moneys transferred to the Veterans' Quality of Life
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 Department of Veterans Affairs for allocation to the
administrators of veterans' homes. Moneys allocated pursuant to this
subdivision shall be distributed proportionally to the Morale,
Welfare, and Recreation Fund of each veterans home pursuant to
Section 1047 of the Military and Veterans Code.
   (c) Appropriations from the General Fund for the funding of those
purposes described in subdivision (b) may not be reduced for the
purpose of, or to have the effect of, requiring increased
expenditures from the Veterans' Quality of Life Fund for those
described purposes.
18829.  It is the intent of the Legislature that this article create
an additional funding source for veterans' homes and shall be used
to supplement, not supplant, other funding sources for veterans'
homes.
18830.  (a) This article shall remain in effect only until January 1
of the fifth taxable year following the first appearance of the
Veterans' Quality of Life Fund on the tax return, and as of that date
is repealed, unless a later enacted statute, that is enacted before
the applicable date, deletes or extends that date.
   (b) If, in the second calendar year after the first taxable year
the Veterans' Quality of Life Fund appears on the tax return, 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), 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 or 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 contribution.
   (c) For each calendar year, beginning with the third calendar year
that the Veterans' Quality of Life Fund appears on the tax return,
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 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.