California Revenue and Taxation Code

§ 18857

RTC § 18857 Effective Jan 1, 2022Div. 2 · Part 10.2 · Ch. 3 · Art. 14.5

Statute text

(a)An individual may designate on the tax return that a contribution in excess of the personal income tax liability, if any, be made to the Mental Health Crisis Prevention Voluntary Tax Contribution Fund, which is established by Section 18857.1. That designation is to be used as a voluntary contribution on the tax return.

(b)The contributions shall be in full dollar amounts and may be made individually by each signatory on a joint return.

(c)A designation shall be made for any taxable year on the original return for that taxable year and once made is irrevocable. If payments and credits reported on the return, together with any other credits associated with the taxpayer’s account, do not exceed the taxpayer’s liability, the return shall be treated as though no designation has been made.

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Legislative history

Added by Stats. 2021, Ch. 61, Sec. 1. (AB 1065) Effective January 1, 2022. Inoperative on date prescribed in Section 18857.3. Repealed, pursuant to Section 18857.3, on December 1 following inoperative date.