CaliforniaIncome taxes: voluntary contributions: Black Cultural District Voluntary Tax Contribution Fund.
What it does
Existing law allows an individual taxpayer to contribute amounts in excess of their personal income tax liability for the support of specified funds and accounts, including, among others, to the Native California Wildlife Rehabilitation Voluntary Tax Contribution Fund.
More detail
This bill would allow, for taxable years beginning on or after January 1, 2026, and before January 1, 2033, an individual to designate on their tax return that a specified amount in excess of their tax liability be transferred to the continuously appropriated Black Cultural District Voluntary Tax Contribution Fund (fund), which would be created by this bill. The bill would allocate moneys in the fund to, among other entities, the Arts Council for allocation for the construction and maintenance of the Black Cultural District designated in south City of Los Angeles. The bill would require the Franchise Tax Board to revise the tax return form to include a space for the designation of contributions to the fund. By establishing a new continuously appropriated fund, the bill would make an appropriation.
This bill would provide that these provisions would remain in effect only until January 1, 2034, but would further provide for an earlier repeal if the Franchise Tax Board determines that the amount of contributions estimated to be received by September 1, 2028, and later calendar years will not at least equal the minimum contribution amount, in which case these provisions would be repealed on January 1 of the following year.
Where do you stand?
Choose your position
Tell your reps
Take a position to see your representatives and ways to contact them.
Where it stands
- Introduced
- Passed Senate
- Passed Assembly
- To Governor
- Became Law
Looking ahead
No hearings or votes scheduled.
History
- 2026
- Sep 30Chaptered by Secretary of State. Chapter 1003, Statutes of 2026.Latest
- Sep 30Approved by the Governor Gavin Newsom.Became Law
- Aug 28Enrolled and presented to the Governor at 11 a.m.To Governor
- Aug 24Assembly amendments concurred in. (Ayes 40. Noes 0. Page 5689.) Ordered to engrossing and enrolling.Major
- Vote recorded Unfinished Business SB1073 Smallwood-Cuevas Concurrence. Result: pass.Upper
- Aug 20In Senate. Concurrence in Assembly amendments pending.
- Vote recorded SB 1073 Smallwood-Cuevas Senate Third Reading By Quirk-Silva. Result: pass.Lower
- Aug 20Read third time. Passed. (Ayes 78. Noes 0. Page 6301.) Ordered to the Senate.Passed Assembly
- Aug 13Read second time. Ordered to third reading.Minor
- Vote recorded Do pass. Result: pass.Lower
- Aug 13From committee: Do pass. (Ayes 15. Noes 0.) (August 13).Minor
- Aug 13Assembly Rule 63 suspended.
- Aug 5August 5 set for first hearing. Placed on suspense file.
- Jun 23From committee: Do pass and re-refer to Com. on APPR. (Ayes 9. Noes 0.) (June 23). Re-referred to Com. on APPR.Minor
- Vote recorded Do pass and be re-referred to the Committee on [Appropriations]. Result: pass.Lower
- Jun 11Read second time and amended. Re-referred to Com. on A.,E.,S., & T.Major
- Jun 10From committee: Do pass as amended and re-refer to Com. on A.,E.,S., & T. (Ayes 7. Noes 0.) (June 8).Major
- Jun 8
- Vote recorded Do pass as amended and be re-referred to the Committee on [Arts, Entertainment, Sports, and Tourism]. Result: pass.Lower
- May 28From committee with author's amendments. Read second time and amended. Re-referred to Com. on REV. & TAX.Major
- May 4Referred to Com. on REV. & TAX.Minor
- Apr 16In Assembly. Read first time. Held at Desk.Minor
- Vote recorded Consent Calendar 2nd SB1073 Smallwood-Cuevas. Result: pass.Upper
- Apr 16Read third time. Passed. (Ayes 38. Noes 0. Page 3920.) Ordered to the Assembly.Passed Senate
- Apr 14Read second time. Ordered to consent calendar.Minor
- Apr 13From committee: Be ordered to second reading pursuant to Senate Rule 28.8 and ordered to consent calendar.Minor
- Mar 27Set for hearing April 13.
- Mar 25From committee: Do pass and re-refer to Com. on APPR. with recommendation: To consent calendar. (Ayes 5. Noes 0. Page 3691.) (March 25). Re-referred to Com. on APPR.Minor
- Vote recorded Do pass, but first be re-referred to the Committee on [Appropriations] with the recommendation: To Consent Calendar. Result: pass.Upper
- Mar 19From committee with author's amendments. Read second time and amended. Re-referred to Com. on REV. & TAX.Major
- Mar 11Set for hearing March 25.
- Feb 26Referred to Com. on REV. & TAX.Minor
- Feb 17From printer. May be acted upon on or after March 16.
- Feb 13Introduced. Read first time. To Com. on RLS. for assignment. To print.Introduced