ARTICLE 1. Parkinson’s Disease Research Voluntary Tax Contribution Fund [18700. - 18703.]

Cal. Revenue and Taxation Code - RTC 1.

in effect

Cal. Revenue and Taxation Code - RTC § 18700. Section 18700.

(a) An individual may designate on the tax return that a contribution in excess of the tax liability, if any, be made to the Parkinson’s Disease Research Voluntary Tax Contribution Fund, established by Section 18701. That designation is to be used as a voluntary checkoff 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. If no designee is specified, the contribution shall be transferred to the General Fund, after reimbursement of the direct actual costs of the Franchise Tax Board for the collection and administration of funds under this article. (d) If an individual designates a contribution to more than one account or fund listed on the tax return, and the amount available for designation is insufficient to satisfy the total amount designated, the contribution shall be allocated among the designees on a pro rata basis. (e) When another voluntary contribution designation is removed from the tax return, or as soon as space is available, whichever occurs first, the Franchise Tax Board shall revise the form of the tax return to include a space labeled the “Parkinson’s Disease Research Voluntary Tax Contribution Fund” to allow for the designation provided. The form shall include in the instruction information that the contribution may be in the amount of one dollar ($1) or more and that the contribution shall be used to support the Richard Paul Hemann Parkinson’s Disease Program established pursuant to Chapter 1.6 (commencing with Section 103870) of Part 2 of Division 102 of the Health and Safety Code. (f) A deduction shall be allowed under Article 6 (commencing with Section 17201) of Chapter 3 of Part 10 for any contribution made pursuant to subdivision (a).

Cal. Revenue and Taxation Code - RTC § 18701. Section 18701.

There is hereby established in the State Treasury the Parkinson’s Disease Research Voluntary Tax Contribution Fund to receive contributions made pursuant to Section 18700. The Franchise Tax Board shall notify the Controller of both the amount of money paid by taxpayers in excess of their tax liability and the amount of refund money that taxpayers have designated pursuant to Section 18700 to be transferred to the Parkinson’s Disease Research Voluntary Tax Contribution Fund. The Controller shall transfer from the Personal Income Tax Fund to the Parkinson’s Disease Research Voluntary Tax Contribution Fund an amount not in excess of the sum of the amounts designated by individuals pursuant to Section 18700 for payment into that fund.

Cal. Revenue and Taxation Code - RTC § 18702. Section 18702.

(a) Notwithstanding Section 13340 of the Government Code, all moneys in the Parkinson’s Disease Research Voluntary Tax Contribution Fund shall be continuously appropriated, without regard to fiscal year, as follows: (1) To the Franchise Tax Board and the Controller for reimbursement of all costs incurred by the Franchise Tax Board and the Controller in connection with their duties under this article. (2) The revenues remaining, after allocation pursuant to paragraph (1), to the State Department of Public Health for the purposes of administering the Richard Paul Hemann Parkinson’s Disease Program pursuant to Chapter 1.6 (commencing with Section 103870) of Part 2 of Division 102 of the Health and Safety Code. (b) The State Department of Public Health shall comply with the internet website reporting requirements described in Section 18873.

Cal. Revenue and Taxation Code - RTC § 18703. Section 18703.

(a) Except as otherwise provided in subdivision (b), this article shall remain operative only until January 1 of the seventh calendar year following the first appearance of the Parkinson’s Disease Research Voluntary Tax Contribution Fund on the tax return, and is repealed as of December 1 of that year. (b) (1) By September 1 of the second calendar year and by September 1 of each subsequent calendar year that the Parkinson’s Disease Research Voluntary Tax Contribution Fund appears on the tax return, the Franchise Tax Board shall determine whether the amount of contributions estimated to be received during the calendar year will equal or exceed the minimum contribution amount for the calendar year. The Franchise Tax Board shall estimate the amount of contributions to be received by using the actual amounts received and an estimate of the contributions that will be received by the end of that calendar year. (2) If the Franchise Tax Board determines that the amount of the contributions estimated to be received during a calendar year will not at least equal the minimum contribution amount for the calendar year, this article shall be inoperative with respect to taxable years beginning on or after January 1 of that calendar year and shall be repealed on December 1 of that year. (3) For purposes of this section, the minimum contribution amount for a calendar year means two hundred fifty thousand dollars ($250,000).

Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026