BILL NUMBER: SB 808	INTRODUCED
	BILL TEXT


INTRODUCED BY   Senator De León

                        FEBRUARY 22, 2013

   An act to amend Section 18872 of the Revenue and Taxation Code,
relating to taxation.


	LEGISLATIVE COUNSEL'S DIGEST


   SB 808, as introduced, De León. Personal income taxes: voluntary
contributions.
   Existing law states that it is the intent of the Legislature to
encourage persons who prepare tax returns, as specified, to inform
their clients, in writing, that they may make a voluntary
contribution to specified funds or programs as provided on the state
income tax return.
   This bill would make a technical, nonsubstantive change to this
provision.
   Vote: majority. Appropriation: no. Fiscal committee: no.
State-mandated local program: no.


THE PEOPLE OF THE STATE OF CALIFORNIA DO ENACT AS FOLLOWS:

  SECTION 1.  Section 18872 of the Revenue and Taxation Code is
amended to read:
   18872.  The Legislature finds and declares that it is important to
inform taxpayers  that they may   of their
ability to  make voluntary contributions to certain funds or
programs, as provided on the state income tax return. The Legislature
further finds and declares that many taxpayers remain unaware of the
voluntary contribution check-offs on the state income tax return.
Therefore, it is the intent of the Legislature to encourage all
persons who prepare state income tax returns to inform their clients
in writing, prior to the completion of any tax return, that they may
make a contribution to any voluntary contribution check-off on the
state income tax return if they so choose.