CA SB347

Creates the California Community and Neighborhood Tree Voluntary Tax Contribution Fund, allowing taxpayers to designate amounts in excess of their personal income tax liability to support urban forestry programs.

Requires the Franchise Tax Board to include a space on tax returns for this fund designation for taxable years beginning January 1, 2021, through January 1, 2028.

Allocates funds to the Department of Forestry and Fire Protection's grant program for urban forest management activities, with a minimum of 25 percent directed to low-income or disadvantaged communities.

Requires the Department of Forestry and Fire Protection to report on trees planted, their locations, and projected carbon capture on a public website.

Repeals the fund on December 1 of any year in which contributions do not meet the annual minimum of $250,000, or automatically on December 1, 2028.