SB 782 Summary

• Allows individuals to designate voluntary contributions in excess of their tax liability to the California Sexual Violence Victim Services Fund on their personal income tax returns, with contributions deductible under state income tax law.

• Establishes the California Sexual Violence Victim Services Fund in the State Treasury to receive taxpayer contributions, with funds allocated to reimburse the Franchise Tax Board and Controller for administrative costs and to the Office of Emergency Services for grants to qualified rape crisis centers.

• Requires rape crisis centers receiving grants to be active, federally tax-exempt organizations under Section 501(c)(3) of the Internal Revenue Code, and prohibits use of grant funds for administrative costs by either the centers or the Office of Emergency Services.

• The fund designation remains on tax returns only if contributions reach a minimum threshold of $250,000 annually in the second year, adjusted annually for inflation thereafter, with earlier repeal if the threshold is not met.

• The article automatically repeals on December 1 of the fifth taxable year following the fund's first appearance on tax returns, though any contributions designated before repeal continue to be transferred and disbursed according to the law.