SB 1073: Income taxes: voluntary contributions: Black Cultural District Voluntary Tax Contribution Fund.

Official summary

Legislative Counsel’s Digest (official, as of the latest version). Written by nonpartisan legislative staff; reproduced verbatim.

Existing law allows an individual taxpayer to contribute amounts in excess of their personal income tax liability for the support of specified funds and accounts, including, among others, to the Native California Wildlife Rehabilitation Voluntary Tax Contribution Fund.

This bill would allow, for taxable years beginning on or after January 1, 2026, and before January 1, 2033, an individual to designate on their tax return that a specified amount in excess of their tax liability be transferred to the continuously appropriated Black Cultural District Voluntary Tax Contribution Fund (fund), which would be created by this bill. The bill would allocate moneys in the fund to, among other entities, the Arts Council for allocation for the construction and maintenance of the Black Cultural District designated in south City of Los Angeles. The bill would require the Franchise Tax Board to revise the tax return form to include a space for the designation of contributions to the fund. By establishing a new continuously appropriated fund, the bill would make an appropriation.

This bill would provide that these provisions would remain in effect only until January 1, 2034, but would further provide for an earlier repeal if the Franchise Tax Board determines that the amount of contributions estimated to be received by September 1, 2028, and later calendar years will not at least equal the minimum contribution amount, in which case these provisions would be repealed on January 1 of the following year.

Sponsors

Sponsors by party (alphabetical): Democratic 4

“Support” is shown only as formal sponsorship recorded by the legislature. Roll-call votes are available on the official bill page.

Recent official actions

1. September 30, 2026Chaptered by Secretary of State. Chapter 1003, Statutes of 2026.
2. September 30, 2026Approved by the Governor.
3. August 28, 2026Enrolled and presented to the Governor at 11 a.m.
4. August 24, 2026Assembly amendments concurred in. (Ayes 40. Noes 0.) Ordered to engrossing and enrolling.
5. August 20, 2026In Senate. Concurrence in Assembly amendments pending.
6. August 20, 2026Read third time. Passed. (Ayes 78. Noes 0. Page 6301.) Ordered to the Senate.
7. August 13, 2026Read second time. Ordered to third reading.
8. August 13, 2026From committee: Do pass. (Ayes 15. Noes 0.) (August 13).
9. August 13, 2026Assembly Rule 63 suspended.
10. August 5, 2026August 5 set for first hearing. Placed on suspense file.
11. June 23, 2026From committee: Do pass and re-refer to Com. on APPR. (Ayes 9. Noes 0.) (June 23). Re-referred to Com. on APPR.
12. June 11, 2026Read second time and amended. Re-referred to Com. on A.,E.,S., & T.