§ 18901.9.2. — 18901.9.2. (Added by Stats. 2024, Ch. 234, Sec. 1.)

California § 18901.9.2.

• Jurisdiction: California
• Code RTC: Revenue and Taxation Code - RTC
• Div. 2.: DIVISION 2. OTHER TAXES
• Part 10.2.: PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS
• Ch. 3.: CHAPTER 3. Voluntary Contributions
• Art. 23.5.: ARTICLE 23.5. Prevention of Animal Homelessness and Cruelty Voluntary Tax Contribution Fund

Text

(a)
Notwithstanding Section 13340 of the Government Code, all moneys transferred to the Prevention of Animal Homelessness and Cruelty Voluntary Tax Contribution Fund shall be continuously appropriated and allocated as follows:
(1)
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.
(2)
To the Department of Food and Agriculture for allocation as follows:
(A)
Up to 5 percent of the funds allocated to the department shall
be used by the department for the development of a mechanism to provide ongoing public awareness through activities that will promote the charitable tax deduction for the fund and seek continued contributions. These activities may include convening a philanthropic roundtable, developing literature for use by the city, county, or city and county animal control agency or shelter that is current on its reporting requirements to the State Department of Public Health, Veterinary Public Health Section, a society for the prevention of cruelty to animals affiliate, or a
humane society affiliate for dissemination, and whatever other activities are deemed necessary and appropriate to promote the fund.
(B)
Up to 5 percent of the funds allocated to the department may be used for administration of the grant program.
(C)
(i)
The remaining funds shall be used to provide grants through the
grant program funded by the Pet Lover’s Fund, as described in subdivisions (c) and (e) of Section 5168 of the Vehicle Code.
(ii)
Funds described in clause (i) shall not be subject to any allocation described in subdivision (d) of Section 5168 of the Vehicle Code.
(b)
The Prevention of Animal Homelessness and Cruelty Voluntary Tax Contribution Fund moneys shall not be used to supplant state General Fund moneys for any purpose.
(c)
The Department of Food and Agriculture shall report on its internet website information provided by its grantees, if any, regarding the process for awarding money, the amount of money spent on administration, and an
itemization of how program funds were awarded.

Legislative History

Added by Stats. 2024, Ch. 234, Sec. 1. (AB 1983) Effective January 1, 2025. Inoperative on date prescribed in Section 18901.9.3. Repealed on December 1 following inoperative date.