CaliforniaCalifornia law lets taxpayers donate on their tax returns to spinal cord injury research starting in 2027
A new California law lets individual taxpayers give extra money on their state tax return to a spinal cord injury research fund starting with tax year 2027, as long as yearly donations reach a $250,000 minimum.
What it does
Starting with tax year 2027, individuals could add a gift above what they owe to a new spinal cord injury research fund on their California tax return.
Donations would pay for state tax agency costs and for University of California grants for spinal cord injury research, with up to 5 percent of grant money for running the program.
The program ends December 1, 2034, and could end sooner if yearly donations are estimated to fall below $250,000.
Argument forA tax-return checkoff could give residents a simple, voluntary way to fund spinal cord injury research without requiring anyone to pay.
Argument againstCosts of running the checkoff and the research program come out of donations, so less of each gift may reach research grants.
More detail
Individuals may designate on their California tax return a contribution above their tax liability to the new California Spinal Cord Injury Research Voluntary Tax Contribution Fund. It covers individual taxpayers; each person on a joint return may give separately, in whole-dollar amounts of $1 or more. The Franchise Tax Board must add a labeled space to the return. The choice is made on the original return and cannot be undone. If payments and credits do not exceed the tax owed, the return is treated as if no gift was designated. A deduction is allowed for the contribution. This applies to tax years beginning on or after January 1, 2027, and before January 1, 2034.
Money in the fund is continuously appropriated, first to reimburse the Franchise Tax Board and Controller for their costs and then to the University of California Regents for spinal cord injury research grants. The Regents distribute grants for research on treating spinal cord injuries. The Regents may use up to 5 percent of their money to run and promote the research program. The Legislature asks the Regents to post online how awards are made, how much is spent on administration, and who received funds.
The program ends December 1, 2034, and ends earlier if estimated yearly donations fall below $250,000. It applies to the whole voluntary contribution program. Starting September 1, 2028, and each September 1 after, the Franchise Tax Board checks whether estimated donations for the calendar year will reach $250,000. Donations already designated before the program ends are still transferred and spent under its rules. If the estimate falls short, the program stops for tax years beginning on January 1 of that year and is repealed on December 1 of that year.
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Where it stands
- Introduced
- Passed Assembly
- Passed Senate
- To Governor
- Became Law
Looking ahead
No hearings or votes scheduled.
History
- 2026
- Sep 18Chaptered by Secretary of State - Chapter 264, Statutes of 2026.Latest
- Sep 18Approved by the Governor Gavin Newsom.Became Law
- Sep 14Enrolled and presented to the Governor at 1:30 p.m.To Governor
- Aug 31Senate amendments concurred in. To Engrossing and Enrolling. (Ayes 78. Noes 0. Page 6988.).Major
- Vote recorded AB 611 LEE Concurrence in Senate Amendments. Result: pass.Lower
- Aug 31Assembly Rule 63 suspended. (Page 6985.)
- Aug 31From committee: That the Senate amendments be concurred in. (Ayes 5. Noes 0. Page 6988.) (August 30).Minor
- Aug 30Joint Rule 62(a), file notice suspended. (Page 6872.)
- Vote recorded With recommendation: That Senate amendments be concurred in. Result: pass.Lower
- Aug 27Re-referred to Com. on REV. & TAX. pursuant to Assembly Rule 77.2.Minor
- Aug 27In Assembly. Concurrence in Senate amendments pending.
- Aug 26Read third time. Passed. Ordered to the Assembly. (Ayes 38. Noes 0.).Passed Senate
- Vote recorded 3rd Reading AB611 Lee By McNerney. Result: pass.Upper
- Aug 13Read second time. Ordered to third reading.Minor
- Vote recorded Do pass. Result: pass.Upper
- Aug 13From committee: Do pass. (Ayes 6. Noes 0.) (August 13).Minor
- Aug 3In committee: Referred to APPR. suspense file.Minor
- Vote recorded Placed on suspense file. Result: pass.Upper
- Jun 25Read second time and amended. Re-referred to Com. on APPR.Major
- Jun 24From committee: Amend, and do pass as amended and re-refer to Com. on APPR. with recommendation: To Consent Calendar. (Ayes 4. Noes 0.) (June 24).Major
- Vote recorded Do pass as amended, but first amend, and re-refer to the Committee on [Appropriations] with the recommendation: To Consent Calendar. Result: pass.Upper
- Jun 15Re-referred to Com. on REV. & TAX.Minor
- Jun 12Re-referred to Com. on RLS.Minor
- Jun 12Withdrawn from committee.Major
- Jun 11From committee chair, with author's amendments: Amend, and re-refer to committee. Read second time, amended, and re-referred to Com. on JUD.Major
- 2025
- Jun 26In committee: Set, first hearing. Hearing canceled at the request of author.
- Jun 19From committee chair, with author's amendments: Amend, and re-refer to committee. Read second time, amended, and re-referred to Com. on JUD.Major
- May 21Referred to Coms. on JUD. and L., P.E. & R.Minor
- May 8In Senate. Read first time. To Com. on RLS. for assignment.Minor
- Vote recorded AB 611 Lee Assembly Third Reading. Result: pass.Lower
- May 8Read third time. Passed. Ordered to the Senate. (Ayes 41. Noes 14. Page 1480.)Passed Assembly
- May 1Read second time. Ordered to third reading.Minor
- Apr 30From committee: Do pass. (Ayes 7. Noes 3.) (April 29).Minor
- Apr 29
- Vote recorded Do pass. Result: pass.Lower
- Apr 24From committee: Do pass and re-refer to Com. on JUD. (Ayes 5. Noes 0.) (April 23). Re-referred to Com. on JUD.Minor
- Apr 23
- Vote recorded Do pass and be re-referred to the Committee on [Judiciary]. Result: pass.Lower
- Apr 22Re-referred to Com. on L. & E.Minor
- Apr 21From committee chair, with author's amendments: Amend, and re-refer to Com. on L. & E. Read second time and amended.Major
- Mar 25Re-referred to Com. on L. & E.Minor
- Mar 24From committee chair, with author's amendments: Amend, and re-refer to Com. on L. & E. Read second time and amended.Major
- Mar 24Referred to Coms. on L. & E. and JUD.Minor
- Feb 14From printer. May be heard in committee March 16.
- Feb 13Read first time. To print.Introduced
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