CA AB658

Allows individual taxpayers to designate voluntary contributions to the California Police Activities League (CALPAL) Fund on their state income tax returns in amounts exceeding their tax liability.

Requires the Franchise Tax Board to revise tax return forms to include the CALPAL Fund designation space only after removing another voluntary contribution designation.

Establishes the CALPAL Fund in the State Treasury and directs allocated funds to support CALPAL programs, with contributions distributed by county based on taxpayer ZIP codes.

Provides automatic repeal of these provisions on January 1 of the fifth taxable year after the fund first appears on tax returns, or earlier if annual contributions fall below $250,000 (adjusted annually for inflation).

Allows taxpayers to claim a deduction for CALPAL contributions and requires annual reporting to the Legislature and public on funds received by ZIP Code location.