BILL NUMBER: AB 1008 AMENDED
BILL TEXT
AMENDED IN SENATE MAY 10, 2010
AMENDED IN ASSEMBLY APRIL 13, 2009
INTRODUCED BY Assembly Member Block
FEBRUARY 27, 2009
An act to add Section 78217 to the Education Code,
relating to community colleges. An act to add and
repeal Article 11.3 (commencing with Section 18810) of Chapter 3 of
Part 10.2 of Division 2 of the Revenue and Taxation Code, relating to
taxpayer contributions.
LEGISLATIVE COUNSEL'S DIGEST
AB 1008, as amended, Block. Community colleges: student
assessment. Taxpayer contributions: California
National Guard Education Assistance Fund.
Provisions relating to the administration of personal income taxes
allow individual taxpayers to contribute amounts in excess of their
tax liability for the support of specified funds.
This bill would allow taxpayers to designate on their tax returns
that a specified amount in excess of their tax liability be
transferred to the California National Guard Education Assistance
Fund, which would be created by this bill. However, the bill would
provide that a voluntary contribution designation for this fund may
not be added on the tax return until another voluntary contribution
designation is removed from that return.
This bill would require that all moneys contributed to the fund
pursuant to these provisions, upon appropriation by the Legislature,
be allocated to the Franchise Tax Board and to the Controller for
allocation to the California National Guard Education Assistance
Fund, as provided.
This bill would provide that these voluntary contribution
provisions are repealed on January 1 of the 5th taxable year
following the taxable year the fund first appears on the tax return.
The bill would further provide that these provisions are repealed for
taxable years beginning on or after January 1 of the calendar year
in which the Franchise Tax Board estimates by September 1 that the
contributions made on returns filed in that calendar year will be
less than $250,000, or an adjusted amount for subsequent taxable
years.
Existing law establishes the California Community Colleges, under
the administration of the Board of Governors of the California
Community Colleges, as one of the segments of public postsecondary
education in this state.
Existing law requires the board to implement matriculation
services in as many community colleges as funds appropriated for that
purpose allow. Among the matriculation services to be provided is
the assessment and counseling of students upon enrollment. Under
existing law, assessment includes the administration of assessment
tests to determine competency in certain skill areas, identification
of aptitudes, and evaluation of study and learning skills, among
other things.
Existing law prohibits a district or college from using an
assessment instrument without authorization of the board and requires
the board to establish an advisory committee to review and make
recommendations concerning all assessment instruments used by the
districts and colleges. Existing law provides that these requirements
are only operative if funds are specifically appropriated for these
purposes.
This bill would require the board to convene a working group
including representatives of the Legislative Analyst's Office, the
Academic Senate for California Community Colleges, and the California
Community Colleges Consultation Council to make findings and
recommendations regarding assessments that can be utilized to test
basic skills of students entering community college. The bill would
require the working group to present its findings to the Legislature
and Governor on or before July 1, 2010.
Vote: majority. Appropriation: no. Fiscal committee: yes.
State-mandated local program: no.
THE PEOPLE OF THE STATE OF CALIFORNIA DO ENACT AS FOLLOWS:
SECTION 1. This bill shall be known and may be
cited as the San Diego State University Students Act of 2010.
SEC. 2. Article 11.3 (commencing with Section
18810) is added to Chapter 3 of Part 10.2 of Division 2 of the
Revenue and Taxation Code , to read:
Article 11.3. California National Guard Education Assistance
Fund
18810. (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 National Guard Education Assistance Fund established by
Section 18811. 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) The Franchise Tax Board shall revise the form of the return to
include a space labeled the "California National Guard Education
Assistance 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 to supplement the California National
Guard Education Assistance Award Program, established in Article
20.7 (commencing with Section 69999.10) of Chapter 2 of Part 42 of
Division 5 of Title 3 of the Education Code.
(e) Notwithstanding any other law, a voluntary contribution
designation for the California National Guard Education Assistance
Fund may not be added on the tax return until another voluntary
contribution designation is removed.
(f) 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).
18811. There is hereby established in the State Treasury the
California National Guard Education Assistance Fund to receive
contributions made pursuant to Section 18810. 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 18810 to be
transferred to the California National Guard Education Assistance
Fund. The Controller shall transfer from the Personal Income Tax Fund
to the California National Guard Education Assistance Fund an amount
not in excess of the sum of the amounts designated by individuals
pursuant to Section 18810 for payment to that fund.
18812. All moneys transferred to the California National Guard
Education Assistance 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 Student Aid Commission to provide supplemental funds
for the California National Guard Education Assistance Award Program,
established in Article 20.7 (commencing with Section 69999.10) of
Chapter 2 of Part 42 of Division 5 of Title 3 of the Education Code.
18813. It is the intent of the Legislature that this article
create an additional funding source for the California National Guard
Education Assistance Award Program and shall be used to supplement,
not supplant, other funding sources for the awards granted pursuant
to that program.
18814. (a) Except as otherwise provided in subdivision (b), this
article shall remain in effect only until January 1, 2020, and as of
that date is repealed, unless a later enacted statute, that is
enacted before January 1, 2020, deletes or extends that date.
(b) (1) By September 1 of the second calendar year, and by
September 1 of each subsequent calendar year that the California
National Guard Education Assistance 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 Student Aid Commission 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
contribution 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
($250,000) for the second calendar year after the first appearance of
the California National Guard Education Assistance Fund on the
personal income tax return.
(c) 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.
SECTION. 1. Section 78217 is added to the
Education Code, to read:
78217. (a) The Board of Governors of the California Community
Colleges shall convene a working group that includes, but is not
limited to, representatives of the Legislative Analyst's Office, the
California Community Colleges Consultation Council, and the Academic
Senate for California Community Colleges, to make findings and
recommendations to the Legislature and the Governor regarding
statewide assessments that can be utilized to test the basic skills
of students as they enter the community college system.
(b) The working group shall present its findings and
recommendations to the Legislature and the Governor on or before July
1, 2010.