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AB 703

Relating to: Town of Norway water abatement grant and making an appropriation. (FE)

2025-2026 Regular Session Introduced by Chuck Wichgers

Creates a voluntary CA tax checkoff for pediatric cancer research, directing contributions to UC Regents grants; funds are continuously appropriated and sunset after 7 years.

Read first time and referred to Committee on Environment
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Bill Summary · AB 703

AB 703 — California Pediatric Cancer Research Voluntary Tax Contribution Fund

Sponsor/Author: Assemblymember Lee
Status: Enacted — Approved by Governor (Chapter 63, Statutes of 2025, July 28, 2025)

Purpose

AB 703 creates a voluntary income tax “checkoff” allowing California taxpayers to designate dollars in excess of their tax liability to a new California Pediatric Cancer Research Voluntary Tax Contribution Fund. The stated intent is to create a coordinated, statewide funding mechanism to support pediatric cancer research, treatment access, and community education.

Key provisions

  • Adds Article 3 (Sections 18720–18723) to Part 10.2, Division 2 of the Revenue and Taxation Code.
  • Checkoff mechanics (Section 18720):
    • Individual taxpayers may designate whole-dollar contributions (minimum $1) on their original tax return; each spouse on a joint return may make a separate designation.
    • Designations are irrevocable once made for that taxable year.
    • If payments/credits reported do not exceed the taxpayer’s liability, the return is treated as though no designation was made (i.e., no donation from amounts owed).
    • If a taxpayer designates multiple funds and available funds are insufficient, allocations are made pro rata among designees.
    • The Franchise Tax Board (FTB) must add the checkoff to return forms “when another voluntary designation is removed from the form or as soon as space is available.”
    • Contributions are allowed as a deduction under applicable state tax provisions.
  • Fund and transfers (Section 18721):
    • Establishes the California Pediatric Cancer Research Voluntary Tax Contribution Fund in the State Treasury.
    • FTB notifies the Controller of amounts designated; the Controller transfers up to the total designated from the Personal Income Tax Fund into the new fund.
  • Use and administration (Section 18722):
    • All money in the fund is continuously appropriated (not subject to annual budget appropriation).
    • First reimburse FTB and Controller for administrative costs.
    • Remainder to the Regents of the University of California to distribute grants for pediatric cancer research and community education.
    • Regents may use up to 5% of allocated funds for administration and program promotion.
    • Legislature requests the Regents post award processes, award itemizations, and administrative spending online.
  • Sunset/Review (Section 18723 excerpted):
    • The article is time-limited: it remains operative only until January 1 of the seventh calendar year after the checkoff first appears on the tax return (subject to exceptions).

Who is affected

  • California individual taxpayers (optional donors via tax return).
  • Franchise Tax Board and Controller (administration and transfer duties; reimbursed from fund).
  • Regents of the University of California (grant administrator and recipient of funds).
  • Pediatric cancer researchers, hospitals, universities, patients and families who may benefit from grants and education programs.

Fiscal and procedural notes

  • The bill creates a continuously appropriated fund (constitutes an appropriation).
  • Fiscal committees reviewed and recommended the measure; actual revenue depends entirely on voluntary contributions.
  • FTB must revise tax forms to add the checkoff when space is available; timing of first appearance will determine the sunset date (7-year window after first appearance).
  • Enacted into law July 28, 2025 (Chapter 63, Statutes of 2025).

Compiled from official sources — confirm details with the bill’s official record.

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