2007 California Revenue and Taxation Code Article 6. California Alzheimer\'s Disease And Related Research Fund

CA Codes (rtc:18761-18766)

18761.  The Legislature finds and declares all of the following:
   (a) Alzheimer's disease and related dementia disorders are
devastating health conditions that cause a loss of intellectual
functioning so severe that they interfere with an individual's daily
functioning and eventually result in death.  These conditions affect
10 percent of Californians over the age of 65 years and 50 percent of
Californians who are 85 years of age or older.  They cause serious
financial, social, and emotional hardships on those affected and on
their family caregivers.
   (b) The total annual cost of caring for individuals with Alzheimer'
s disease and other dementia disorders in California is over 
billion.  These conditions cost California businesses .3 billion
annually, most of which is due to the lost productivity of family
caregivers.  Approximately 50 percent of all nursing home admissions
in California are attributable to Alzheimer's disease and related
dementia disorders.
   (c) While scientists have made great strides in understanding
Alzheimer's disease and other causes of dementia, there is no known
prevention or cure at this time.
   (d) It is the intent of the Legislature, in enacting this article,
to establish a systematic program for the conduct of research
regarding the cause, prevention, diagnosis, cure, and treatment of
Alzheimer's disease and related disorders.  The outcome of this
research may have direct effects and consequences on the development
of a comprehensive system that will provide diagnoses and treatment
to victims of those health problems.  This program shall award grants
to eligible physicians, hospitals, laboratories, educational
institutions, and other organizations and persons for the purpose of
enabling those organizations and persons to conduct research.



18762.  For the purposes of this article, "research" shall include,
but not be limited to, expenditures to develop and advance the
understanding, techniques, and modalities effective in the care,
treatment, and cure of Alzheimer's victims and their families.




18763.  (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 Alzheimer's Disease and Related Disorders Research Fund,
that is established by Section 18764.
   (b) The contributions shall be in full dollar amounts and may be
made individually by each signatory on the joint return.
   (c) A designation under subdivision (a) 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 tax
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 "Alzheimer's Disease/Related Disorders
Fund" to allow for the designation permitted under subdivision (a).
The forms shall also include in the instructions information that
the contribution may be in the amount of one dollar () or more and
that the contribution shall be used to conduct research relating to
the cure and treatment of Alzheimer's disease.
   (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).



18764.  There is in the State Treasury the California Alzheimer's
Disease and Related Disorders Research Fund to receive contributions
made pursuant to Section 18763.  The Franchise Tax Board shall notify
the Controller of both the amount of money paid by individuals in
excess of their tax liability and the amount of refund money which
individuals have designated pursuant to Section 18763 to be
transferred to the California Alzheimer's Disease and Related
Disorders Research Fund.  The Controller shall transfer from the
Personal Income Tax Fund to the California Alzheimer's Disease and
Related Disorders Research Fund an amount not in excess of the sum of
the amounts designated by individuals pursuant to Section 18763 for
payment into that fund.



18765.  All money transferred to the California Alzheimer's Disease
and Related Disorders 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 appropriate state department as established by the
Secretary of the Health and Welfare Agency in consultation with the
Department of Aging, and any others which the secretary deems
appropriate.  These funds shall be expended for the purpose of
conducting research relating to the care, treatment, and the cure of
Alzheimer's disease through contracts or grants developed and awarded
as determined by the Secretary of the Health and Welfare Agency, in
consultation with the Department of Aging and any others which the
secretary deems appropriate.



18766.  (a) This article shall remain in effect only until January
1, 2010, and as of that date is repealed, unless a later enacted
statute, which is enacted before January 1, 2010, deletes that date.

   (b) (1) By September 1, 2006, and by September 1 of each
subsequent calendar year that the California Alzheimer's Disease and
Related Disorders Research Fund appears on a tax return, the
Franchise Tax Board shall do all of the following:
   (A) Determine the minimum contribution amount required to be
received during the next calendar year for the fund to appear on the
tax return for the taxable year that includes that next calendar
year.
   (B) Provide written notification to the Secretary of California
Health and Human Services of the amount determined in subparagraph
(A).
   (C) Determine whether the amount of contributions estimated to be
received during the calendar year will equal or exceed the minimum
contributions amount determined by the Franchise Tax Board for the
calendar year pursuant to subparagraph (A). The Franchise Tax Board
shall estimate the amount of contributions to be received by using
the actual amounts received and an estimate of the contributions that
will be received by the end of that calendar year.
   (2) If the Franchise Tax Board determines that the amount of
contributions estimated to be received during a calendar year will
not at least equal the minimum contribution amount for the calendar
year, this article is repealed with respect to taxable years
beginning on or after January 1 of that calendar year.
   (3) For purposes of this section, the minimum contribution amount
for a calendar year means two hundred fifty thousand dollars
(0,000) for the 2000 calendar year or the minimum contribution
amount adjusted pursuant to subdivision (c).
   (c) For each calendar year, beginning with calendar year 2001, the
Franchise Tax Board shall adjust, on or before September 1 of that
calendar year, the minimum contribution amount specified in
subdivision (b) as follows:
   (1) The minimum contribution amount for the calendar year shall be
an amount equal to the product of the minimum contribution amount
for the prior calendar year 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.