Richard Paul Hemann Parkinson’s Disease Program: Parkinson’s Disease Research Voluntary Tax Contribution Fund.

Assemblymembers Sharp-Collins' proposal creates a voluntary tax contribution option on California income tax returns to support Parkinson's disease research through the Richard Paul Hemann Parkinson's Disease Program. The legislation establishes the Parkinson's Disease Research Voluntary Tax Contribution Fund, allowing taxpayers to designate amounts beyond their tax liability toward the research initiative.

The fund operates through a continuous appropriation mechanism, with collected contributions first covering administrative costs for the Franchise Tax Board and State Controller, then flowing to the State Department of Public Health to administer the research program. Individual and joint tax return filers can make contributions in whole dollar amounts, with designations required on original returns and considered irrevocable once made. When taxpayers designate multiple voluntary contributions exceeding their available excess payment, the funds are allocated proportionally among selected programs.

To maintain operational status, the fund must generate at least $250,000 in estimated annual contributions starting in its second year. The Franchise Tax Board evaluates projected contribution levels each September, with the program automatically terminating if contributions fall below the threshold. Absent early termination, the tax contribution option remains available for seven calendar years from its first appearance on tax returns before requiring reauthorization. The Department of Public Health must provide public reporting on fund activities through its website.