2019 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 10.2 - ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS
CHAPTER 3 - Voluntary Contributions
ARTICLE 25 - Organ and Tissue Donor Registry Voluntary Tax Contribution Fund
Section 18907.
(a) An individual may designate on the tax return that a contribution in excess of the taxpayer’s personal income tax liability, if any, be made to the Organ and Tissue Donor Registry Voluntary Tax Contribution Fund, which is established by Section 18907.1 to be used to maintain the Donate Life California Organ and Tissue Donor Registry, authorized pursuant to Section 7150.90 of the Health and Safety Code. That designation is to be used as a voluntary contribution on the tax return.
(b) The contribution shall be in full dollar amounts and may be made individually by each signatory on a joint return.
(c) A designation under subdivision (a) shall be made for any taxable year on the original return for that taxable year, and once made shall be 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 tax 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 “Organ and Tissue Donor Registry Voluntary Tax Contribution Fund” to allow for the designation permitted under subdivision (a). 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 to maintain the Donate Life California Organ and Tissue Donor Registry.
(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).
(f) Notwithstanding subdivision (d), a voluntary contribution designation for the Organ and Tissue Donor Registry Voluntary Tax Contribution Fund shall not be added on the tax return until another voluntary contribution designation is removed or space is available, whichever occurs first.
(Added by Stats. 2018, Ch. 276, Sec. 1. (AB 2096) Effective January 1, 2019. Inoperative on date prescribed in Section 18857.4. Repealed, pursuant to Section 18907.4, on December 1 following inoperative date.)