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 Bill Text - SB-575 California Sea Otter Voluntary Tax Contribution Fund.

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 |Add To My Favorites |Track Bill | Version: 06/01/26 - Amended Assembly
 05/27/26 - Amended Assembly
 01/15/26 - Amended Senate
 01/05/26 - Amended Senate
 03/24/25 - Amended Senate
 02/20/25 - Introduced

 SB-575 California Sea Otter Voluntary Tax Contribution Fund.(2025-2026)

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 Date Published: 06/01/2026 02:00 PM

SB575:v94#DOCUMENTBill Start

 Amended
 IN 
 Assembly
 June 01, 2026

 Amended
 IN 
 Assembly
 May 27, 2026

 Amended
 IN 
 Senate
 January 15, 2026

 Amended
 IN 
 Senate
 January 05, 2026

 Amended
 IN 
 Senate
 March 24, 2025

 CALIFORNIA LEGISLATURE—
 2025–2026 REGULAR SESSION

 Senate Bill

No. 575

Introduced by Senator Laird

February 20, 2025

An act to add and repeal Article 4 (commencing with Section 18737) of Chapter 3 of Part 10.2 of Division 2 of the Revenue and Taxation Code, relating to taxation, and making an appropriation therefor.

LEGISLATIVE COUNSEL'S DIGEST

SB 575, as amended, Laird.
 California Sea Otter Voluntary Tax Contribution Fund.

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.

This bill would, for taxable years beginning on or after January 1, 2026, and before January 1, 2033, allow an individual to designate on their tax return that a specified amount in excess of their tax liability be transferred to the continuously appropriated California Sea Otter Voluntary Tax Contribution Fund, which would be created by this bill. 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, this bill would make an
 appropriation. The bill would require that the above provisions remain operative only until December 1, 2033, and be repealed as of that date. The bill would also require the fund to appear on the personal income tax return for taxable years beginning on or after January 1, 2026, and before January 1, 2033. The bill would require that the above provisions remain operative only until December 1, 2033, and be repealed as of that date. However, the bill would provide for an earlier repeal if the Franchise Tax Board determines that the amount of contributions estimated to be received during the 2nd and later calendar years after its first appearance on a return will not at least equal the minimum contribution amount, in which case these provisions would be repealed on December 1 of that year. The bill would require, notwithstanding the repeal of
 the bill’s provisions, that any contribution amounts designated prior to the repeal of the bill’s provisions be transferred and disbursed in accordance with those provisions, as specified. 

Digest Key

 Vote:
 MAJORITY 
 Appropriation:
 YES 
 Fiscal Committee:
 YES 
 Local Program:
 NO 

Bill Text

The people of the State of California do enact as follows:

SECTION 1.

 Article 4 (commencing with Section 18737) is added to Chapter 3 of Part 10.2 of Division 2 of the Revenue and Taxation Code, to read:

 Article
 4. California Sea Otter Voluntary Tax Contribution Fund

18737.

 (a) For taxable years beginning on or after January 1, 2026, and before January 1, 2033, an individual may designate on the tax return that a contribution in excess of the tax liability, if any, be made to the California Sea Otter Voluntary Tax Contribution Fund, established by Section 18737.1. That designation is to be used as a voluntary checkoff 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 original 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 t