CA AB2096

Allows California taxpayers to designate contributions in excess of their personal income tax liability to the Organ and Tissue Donor Registry Voluntary Tax Contribution Fund to maintain the Donate Life California Organ and Tissue Donor Registry.

Requires the Franchise Tax Board to add the fund designation to tax returns when space becomes available or another voluntary contribution designation is removed.

Continuously appropriates collected funds to reimburse the Controller and Franchise Tax Board for administrative costs, with remaining balance allocated to the Donate Life California Organ and Tissue Donor Registrar.

Requires the fund to meet a minimum annual contribution amount of $250,000 beginning in the second calendar year after the fund first appears on tax returns.

Repeals the article on December 1 of the seventh calendar year after the fund's first appearance on returns, or earlier if contributions are estimated to fall below $250,000 minimum.