SB-1073 • 2026

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

Budget Taxes

Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor: Smallwood-Cuevas
Last action: 2026-06-11
Official status: Read second time and amended. Re-referred to Com. on A.,E.,S., & T.
Effective date: Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

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

SB 1073, as amended, Smallwood-Cuevas.

What This Bill Does

SB 1073, as amended, Smallwood-Cuevas.
Income taxes: voluntary contributions: Black Cultural District Voluntary Tax Contribution Fund.
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.

Limits and Unknowns

This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

2026-06-11 California Legislative Information
Read second time and amended. Re-referred to Com. on A.,E.,S., & T.
2026-06-10 California Legislative Information
From committee: Do pass as amended and re-refer to Com. on A.,E.,S., & T. (Ayes 7. Noes 0.) (June 8).
2026-05-28 California Legislative Information
From committee with author's amendments. Read second time and amended. Re-referred to Com. on REV. & TAX.
2026-05-04 California Legislative Information
Referred to Com. on REV. & TAX.
2026-04-16 California Legislative Information
In Assembly. Read first time. Held at Desk.
2026-04-16 California Legislative Information
Read third time. Passed. (Ayes 38. Noes 0. Page 3920.) Ordered to the Assembly.
2026-04-14 California Legislative Information
Read second time. Ordered to consent calendar.
2026-04-13 California Legislative Information
From committee: Be ordered to second reading pursuant to Senate Rule 28.8 and ordered to consent calendar.
2026-03-27 California Legislative Information
Set for hearing April 13.
2026-03-25 California Legislative Information
From committee: Do pass and re-refer to Com. on APPR. with recommendation: To consent calendar. (Ayes 5. Noes 0. Page 3691.) (March 25). Re-referred to Com. on APPR.
2026-03-19 California Legislative Information
From committee with author's amendments. Read second time and amended. Re-referred to Com. on REV. & TAX.
2026-03-11 California Legislative Information
Set for hearing March 25.
2026-02-26 California Legislative Information
Referred to Com. on REV. & TAX.
2026-02-17 California Legislative Information
From printer. May be acted upon on or after March 16.
2026-02-13 California Legislative Information
Introduced. Read first time. To Com. on RLS. for assignment. To print.

Official Summary Text

SB 1073, as amended, Smallwood-Cuevas.
Income taxes: voluntary contributions: Black Cultural District Voluntary Tax Contribution Fund.
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
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.

Current Bill Text

Read the full stored bill text

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