CA SB575

Creates the California Sea Otter Voluntary Tax Contribution Fund allowing taxpayers to donate amounts exceeding their tax liability via a checkoff on state income tax returns for taxable years beginning January 1, 2026 through January 1, 2033

Allocates 50% of fund revenues (after administrative costs) to the Department of Fish and Wildlife for sea otter conservation, mortality investigations, enforcement actions, and public outreach

Allocates the remaining 50% to the State Coastal Conservancy for competitive grants to public agencies and nonprofits for research, protection programs, and projects supporting the Federal Sea Otter Recovery Plan and nearshore ecosystem improvement

Establishes the fund as continuously appropriated without regard to fiscal year, with provisions repealed December 1, 2033, though contributions made before repeal will continue to be disbursed

Requires the Franchise Tax Board to revise tax return forms to include the contribution option with instructions specifying minimum $1 donations