CA SB61

Renames the Emergency Food Assistance Program Fund to the Emergency Food for Families Voluntary Tax Contribution Fund and updates all references throughout the Revenue and Taxation Code.

Sets the minimum contribution amount required for the fund to continue appearing on tax returns at a fixed $250,000 annually (unadjusted for inflation).

Extends the voluntary contribution program through January 1, 2026, with automatic repeal unless extended by later legislation.

Establishes a continuous appropriation from the fund to the Franchise Tax Board and Controller for administrative costs and to the State Department of Social Services for the Emergency Food Assistance Program (formerly called CalFood Program).

Creates two accounts within the Emergency Food for Families Voluntary Tax Contribution Fund: the CalFood Account for emergency food distribution and the Public Higher Education Pantry Assistance Program Account to support on-campus food pantries at colleges and universities serving low-income students.