Wildfire and Vegetation Management Voluntary Tax Contribution Fund.

Assembly Member Tangipa's proposal to establish a dedicated funding stream for California's wildfire prevention efforts would create a new voluntary tax contribution option allowing taxpayers to direct excess tax payments toward vegetation management and wildfire mitigation projects.

The measure establishes the Wildfire and Vegetation Management Voluntary Tax Contribution Fund as a continuously appropriated account in the State Treasury. Individual taxpayers could designate contributions beyond their tax liability on their annual returns, with joint filers able to make separate designations. These one-time, irrevocable contributions must be made in whole dollar amounts. When taxpayers designate multiple fund contributions exceeding their available excess payment, the amounts would be distributed proportionally among their selected funds.

The Department of Conservation would distribute the collected funds to resource conservation districts, with priority given to districts in zones designated by the State Fire Marshal as high or very high fire hazard severity areas. The Franchise Tax Board would add this contribution option to tax forms when space becomes available. The program includes a minimum annual contribution threshold of $250,000, which the Board must verify each September starting in the second year. The fund would sunset on January 1, 2032, unless renewed, though any contributions made before repeal would be distributed according to the original provisions.