Voluntary tax contribution funds: spinal cord injury research

The law creates a dedicated voluntary tax-checkoff fund for spinal cord injury research and directs most proceeds to research grants administered through the University of California.

What the law does ​

• Creates the California Spinal Cord Injury Research Voluntary Tax Contribution Fund in the State Treasury.
• Adds a tax-return checkoff allowing individual taxpayers to contribute $1 or more beyond their tax liability for taxable years beginning in 2027 through 2033.
• Requires the Franchise Tax Board to add the contribution option and supporting instructions to personal income tax forms.
• Transfers designated money from the Personal Income Tax Fund, reimburses the Franchise Tax Board and Controller for administration, and sends remaining funds to the Regents of the University of California for spinal cord injury treatment-research grants.
• Allows the Regents to use up to 5% of their allocation to administer and promote the Spinal Cord Injury Research Program and requests online reporting on awards and administrative spending.
• Ends the checkoff early if estimated annual contributions fall below $250,000, while preserving transfer and disbursement of contributions already designated.

Who it affects ​

• Individual California income-tax filers who choose to make a voluntary contribution on their original tax return.
• Researchers and institutions seeking grants for spinal cord injury treatment research.
• The Franchise Tax Board, Controller, and Regents of the University of California.

Context ​

The contribution is deductible under California income-tax rules and the program is scheduled to repeal on December 1, 2034, unless it ends earlier for insufficient contributions.