SENIOR ASSEMBLY PROPOSAL NO. 13

INTRODUCED BY SENIOR ASSEMBLY MEMBER ROLFE

LEGISLATIVE COUNSEL'S DIGEST

AP 13: MILEAGE TAX DEDUCTION.

THE PERSONAL INCOME TAX LAW ALLOWS VARIOUS DEDUCTIONS IN COMPUTING THE INCOME THAT IS SUBJECT TO THE TAXES IMPOSED BY THAT LAW.

THIS MEASURE WOULD MEMORIALIZE THE LEGISLATURE AND THE GOVERNOR TO ENACT LEGISLATION THAT WOULD AUTHORIZE A DEDUCTION UNDER THE PERSONAL INCOME TAX LAW UP TO AN AMOUNT EQUAL TO THE DIFFERENCE BETWEEN THE FEDERAL VOLUNTEER TRAVEL EXPENSE DEDUCTION AND THE FEDERAL BUSINESS TRAVEL EXPENSE DEDUCTION.

VOTE: MAJORITY.

AP 13: RELATING TO TAXATION

WHEREAS, CALIFORNIA STATE SERVICES TO THE ELDERLY, POOR, AND PEOPLE WITH DISABILITIES HAVE BEEN SERIOUSLY REDUCED IN RECENT YEARS DUE TO MULTIPLE STATE BUDGET DEFICITS. IN ORDER TO MEET THE NEEDS OF OUR STATE’S ELDERS, CHILDREN, DISABLED, AND POOR, WE NEED TO LEVERAGE EVERY RESOURCE THAT IS AVAILABLE; AND

WHEREAS, THE REDUCTION OF SERVICES LEAVES HUGE GAPS IN ADDRESSING THE NEEDS OF THE ELDERLY, CHILDREN, AND PEOPLE WITH DISABILITIES; AND WHEREAS, VOLUNTEERS, PARTICULARLY THE LARGE BLOCK OF POTENTIAL VOLUNTEERS WHO ARE AGING AND RETIRING CALIFORNIA BABY BOOMERS, REPRESENT ONE RESOURCE TO BE USED IN ADDRESSING THE GAPS IN SERVICES; AND

WHEREAS, THE UNITED STATES BUREAU OF LABOR STATISTICS IN 2009 STATED THAT VOLUNTEERS, 65 YEARS OF AGE AND OLDER, SPENT AN AVERAGE OF 90 HOURS PER YEAR VOLUNTEERING, WHILE THE OVERALL AVERAGE NUMBER OF HOURS FOR NONSENIORS WAS 52; AND

WHEREAS, INDEPENDENT SECTOR CONDUCTED RESEARCH ON THE VALUE OF VOLUNTEER TIME AND ESTIMATES THE VALUE OF A VOLUNTEER IN 2009 TO BE $20.45 PER HOUR NATIONALLY, AND $22.79 IN CALIFORNIA. THESE AMOUNTS ARE BASED UPON THE AVERAGE WAGE OF NONMANAGEMENT, NONAGRICULTURAL WORKERS IN 2009; AND

WHEREAS, MANY VOLUNTEERS SPEND A CONSIDERABLE AMOUNT OF TIME DRIVING AS A PORTION OF THEIR VOLUNTEER ACTIVITY, SUCH AS TAKING SENIORS TO AND FROM DOCTOR APPOINTMENTS OR DELIVERING MEALS TO HOMEBOUND SENIORS. IN CALIFORNIA IN 2009, THERE WERE 41,156 MILES DRIVEN TO DELIVER MEALS FOR MEALS ON WHEELS ALONE; AND

WHEREAS, ACCORDING TO “THE GIVING YEARS,” PUBLISHED BY THE GOVERNOR’S OFFICE ON SERVICE AND VOLUNTEERISM, SENIOR VOLUNTEERS CITED TRANSPORTATION AS THE GREATEST BARRIER TO INCREASED VOLUNTEERISM BECAUSE TRANSPORTATION IS A MAJOR EXPENSE; AND

WHEREAS, THE CURRENT ALLOWABLE FEDERAL TAX DEDUCTION FOR TRAVEL DURING A VOLUNTEER ACTIVITY IS $0.14 PER MILE COMPARED TO THE ALLOWABLE FEDERAL TAX DEDUCTION FOR BUSINESS RELATED DRIVING AT $0.50 PER MILE; AND

WHEREAS, MANY OF THE 19,053 SENIOR VOLUNTEERS REPORTED IN 2009 BY THE UNITED STATES BUREAU OF LABOR STATISTICS MAY BE LIVING ON A FIXED INCOME AND HAVE LIMITED ABILITY TO DONATE SIGNIFICANT DOLLARS AS OPPOSED TO TIME; AND

WHEREAS, THE PRICE OF GASOLINE IN THE UNITED STATES CONTINUES TO BE NEAR OR ABOVE $3.00 PER GALLON; NOW, THEREFORE, BE IT

RESOLVED, BY THE SENIOR ASSEMBLY AND THE SENIOR SENATE, JOINTLY, THAT THE SENIOR LEGISLATURE OF THE STATE OF CALIFORNIA AT ITS 2010 REGULAR SESSION, A MAJORITY OF THE MEMBERS VOTING THEREFOR, HEREBY PROPOSES THAT THE STATE OF CALIFORNIA WILL ENCOURAGE SENIOR VOLUNTEERISM BY ENACTING A STATE TAX DEDUCTION FOR SENIORS, 55 YEARS OF AGE AND OLDER, FOR MILES DRIVEN DURING VOLUNTEER ACTIVITIES UP TO AN AMOUNT THAT IS THE DIFFERENCE BETWEEN THE ALLOWABLE FEDERAL VOLUNTEER TRAVEL EXPENSE DEDUCTION AND THE ALLOWABLE FEDERAL BUSINESS TRAVEL EXPENSE DEDUCTION; AND BE IT FURTHER

RESOLVED, THAT THE SENIOR LEGISLATURE OF THE STATE OF CALIFORNIA RESPECTFULLY MEMORIALIZES THE LEGISLATURE AND THE GOVERNOR OF THE STATE OF CALIFORNIA TO ENACT APPROPRIATE LEGISLATION THAT WOULD ADDRESS THE CONCERNS SET FORTH IN THIS MEASURE; AND BE IT FURTHER

RESOLVED, THAT A COPY OF THIS MEASURE BE TRANSMITTED TO THE SPEAKER OF THE ASSEMBLY, THE PRESIDENT PRO TEMPORE OF THE SENATE, AND THE GOVERNOR OF THE STATE OF CALIFORNIA.

RN 10 13540

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