CA SB1073

Creates the Black Cultural District Voluntary Tax Contribution Fund allowing California taxpayers to contribute amounts exceeding their tax liability through a checkoff on state income tax returns

Funds would be allocated to the California Arts Council to construct and maintain the Black Cultural District in south Los Angeles

Stated purposes include celebrating diversity, increasing visibility of local artists, promoting community participation in arts and culture, and supporting socioeconomic and ethnic diversity

Provisions expire January 1, 2031, unless extended by the Legislature

Fund becomes inoperative if annual contributions fall below $250,000 after the initial sunset date is removed