SB-575 • 2026

California Sea Otter 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: Laird
Last action: 2026-06-09
Official status: From committee: Do pass and re-refer to Com. on APPR. (Ayes 7. Noes 0.) (June 8). Re-referred to Com. on APPR.
Effective date: Not listed

Plain English Breakdown

The bill's provisions are subject to earlier repeal based on Franchise Tax Board determinations regarding contributions.

California Sea Otter Voluntary Tax Contribution Fund

This law allows California taxpayers to donate extra money on their tax returns for the protection of sea otters.

What This Bill Does

Creates a new fund called the California Sea Otter Voluntary Tax Contribution Fund.
Allows individuals who pay taxes in California to give extra money to this fund if they want to, starting from taxable years beginning January 1, 2026, and ending by December 1, 2033.
Requires the Franchise Tax Board to add a place on tax forms for people to donate to the sea otter fund.
Sets rules about when and how long the fund will be active, including provisions for earlier repeal if contributions do not meet minimum amounts.

Who It Names or Affects

People who pay taxes in California
The Franchise Tax Board

Terms To Know

Franchise Tax Board: A state agency that collects income tax from people and businesses in California.
Taxable years: The time periods when taxes are calculated, usually each calendar year.

Limits and Unknowns

The fund will end by December 1, 2033.
If the Franchise Tax Board determines that contributions do not meet minimum amounts after two years, the fund might be repealed earlier than planned.

Bill History

2026-06-09 California Legislative Information
From committee: Do pass and re-refer to Com. on APPR. (Ayes 7. Noes 0.) (June 8). Re-referred to Com. on APPR.
2026-06-01 California Legislative Information
From committee with author's amendments. Read second time and amended. Re-referred to Com. on REV. & TAX.
2026-05-27 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.
2026-01-26 California Legislative Information
In Assembly. Read first time. Held at Desk.
2026-01-26 California Legislative Information
Read third time. Passed. (Ayes 39. Noes 0. Page 3286.) Ordered to the Assembly.
2026-01-21 California Legislative Information
Read second time. Ordered to consent calendar.
2026-01-20 California Legislative Information
From committee: Be ordered to second reading pursuant to Senate Rule 28.8 and ordered to consent calendar.
2026-01-15 California Legislative Information
Set for hearing January 20.
2026-01-15 California Legislative Information
Read second time and amended. Re-referred to Com. on APPR.
2026-01-14 California Legislative Information
From committee: Do pass as amended and re-refer to Com. on APPR. with recommendation: To consent calendar. (Ayes 5. Noes 0. Page 3225.) (January 14).
2026-01-05 California Legislative Information
From committee with author's amendments. Read second time and amended. Re-referred to Com. on REV. & TAX.
2025-12-23 California Legislative Information
Set for hearing January 14.
2025-04-23 California Legislative Information
April 23 set for second hearing canceled at the request of author.
2025-04-04 California Legislative Information
Set for hearing April 23.
2025-04-03 California Legislative Information
April 9 set for first hearing canceled at the request of author.
2025-03-24 California Legislative Information
From committee with author's amendments. Read second time and amended. Re-referred to Com. on REV. & TAX.
2025-03-18 California Legislative Information
Set for hearing April 9.
2025-03-05 California Legislative Information
Referred to Com. on REV. & TAX.
2025-02-21 California Legislative Information
From printer. May be acted upon on or after March 23.
2025-02-20 California Legislative Information
Introduced. Read first time. To Com. on RLS. for assignment. To print.

Official Summary Text

SB 575, as amended, Laird.
California Sea Otter 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, for taxable years beginning on or after January 1, 2026, and before January 1, 2033, allow an individual to designate on their tax return that a specified amount in excess of their tax liability be transferred to the continuously appropriated California Sea Otter Voluntary Tax Contribution Fund, which would be created by this bill. 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, this bill would make an
appropriation.
The bill would require that the above provisions remain operative only until December 1, 2033, and be repealed as of that date.
The bill would also require the fund to appear on the personal income tax return for taxable years beginning on or after January 1, 2026, and before January 1, 2033.
The bill would require that the above provisions remain operative only until December 1, 2033, and be repealed as of that date. However, the bill would provide for an earlier repeal if the Franchise Tax Board determines that the amount of contributions estimated to be received during the 2nd and later calendar years after its first appearance on a return will not at least equal the minimum contribution amount, in which case these provisions would be repealed on December 1 of that year. The bill would require, notwithstanding the repeal of
the bill’s provisions, that any contribution amounts designated prior to the repeal of the bill’s provisions be transferred and disbursed in accordance with those provisions, as specified.

Current Bill Text

Read the full stored bill text

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