California Revenue and Taxation Code

§ 18898

RTC § 18898 Effective Jan 1, 2022Div. 2 · Part 10.2 · Ch. 3 · Art. 20

Statute text

(a)Except as otherwise provided in subdivision (b), this article shall remain in effect only until January 1, 2029, and is repealed as of December 1 of that year.

(b)(1) By September 1 of the second calendar year and each subsequent calendar year that the School Supplies for Homeless Children Voluntary Tax Contribution Fund appears on the tax return, the Franchise Tax Board shall do all of the following:

(A)Determine the minimum contribution amount required to be received during the next calendar year for the fund to appear on the tax return for the taxable year that includes that next calendar year.

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Legislative history

Amended by Stats. 2021, Ch. 96, Sec. 5. (AB 742) Effective January 1, 2022. Repealed on December 1, 2029, by subd. (a), or on earlier date prescribed in subd. (b). Note: Termination provisions affect Article 20, commencing with Section 18895.