2005 California Revenue and Taxation Code Sections 18851-18855 Article 14. Emergency Food Assistance Program Fund

18851.  (a) An individual may designate on the tax return that a
contribution in excess of the tax liability, if any, be made to the
Emergency Food Assistance Program Fund, which is established by
Section 18852.  That designation is to be used as a voluntary
checkoff 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.
   (d) The Franchise Tax Board shall revise the form of the return to
include a space labeled the "Emergency Food Assistance Program 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 the Emergency Food Assistance Program.
   (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).
18852.  There is in the State Treasury the Emergency Food Assistance
Program Fund to receive contributions made pursuant to Section
18851.  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 18851 to be transferred to the
Emergency Food Assistance Program Fund.  The Controller shall
transfer from the Personal Income Tax Fund to the Emergency Food
Assistance Program Fund an amount not in excess of the sum of the
amounts designated by individuals pursuant to Section 18851 for
payment into that fund.
18853.  All money transferred to the Emergency Food Assistance
Program 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 State Department of Social Services for allocation to
the Emergency Food Assistance Program.  Funds shall be allocated for
direct services provided by the Emergency Food Assistance Program and
may not be used for the department's administrative costs.
18854.  It is the intent of the Legislature that this article create
an additional funding source for the Emergency Food Assistance
Program and shall be used to supplement, not supplant, other funding
sources for this program.
18855.  (a) This article shall remain in effect only until January
1, 2009, and as of that date is repealed, unless a later enacted
statute, that is enacted before January 1, 2009, deletes or extends
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
1999, 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 contributions.
   (c) For each calendar year, beginning with calendar year 2000, 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.