130105
. The California Children and Families Trust Fund is hereby
created in the State Treasury.
(a) The California Children and Families Trust Fund shall consist
of moneys collected pursuant to the taxes imposed by Section 30131.2
of the Revenue and Taxation Code.
(b) All costs to implement this act shall be paid from moneys
deposited in the California Children and Families Trust Fund.
(c) The State Board of Equalization shall determine within one
year of the passage of this act the effect that additional taxes
imposed on cigarettes and tobacco products by this act has on the
consumption of cigarettes and tobacco products in this state. To the
extent that a decrease in consumption is determined by the State
Board of Equalization to be the direct result of additional taxes
imposed by this act, the State Board of Equalization shall determine
the fiscal effect the decrease in consumption has on the funding of
any Proposition 99 (the Tobacco Tax and Health Protection Act of
1988) state health-related education or research programs in effect
as of November 1, 1998, and the Breast Cancer Fund programs that are
funded by excise taxes on cigarettes and tobacco products. Funds
shall be transferred from the California Children and Families Trust
Fund to those affected programs as necessary to offset the revenue
decrease directly resulting from the imposition of additional taxes
by this act. These reimbursements shall occur, and at any times, as
determined necessary to further the intent of this subdivision.
(d) Moneys shall be allocated and appropriated from the California
Children and Families Trust Fund as follows:
(1) Twenty percent shall be allocated and appropriated to separate
accounts of the state commission for expenditure according to the
following formula:
(A) Six percent shall be deposited in a Mass Media Communications
Account for expenditures for communications to the general public
utilizing television, radio, newspapers, and other mass media on
subjects relating to and furthering the goals and purposes of this
act, including, but not limited to, methods of nurturing and
parenting that encourage proper childhood development, the informed
selection of child care, information regarding health and social
services, the prevention and cessation of tobacco, alcohol, and drug
use by pregnant women, the detrimental effects of secondhand smoke on
early childhood development, and to ensure that children are ready
to enter school. Any funds not needed in this account may be
transferred to the Unallocated Account described in subparagraph (F),
upon approval by the state commission.
(B) Five percent shall be deposited in an Education Account for
expenditures to ensure that children are ready to enter school and
for programs relating to education, including, but not limited to,
the development of educational materials, professional and parental
education and training, and technical support for county commissions
in the areas described in subparagraph (A) of paragraph (1) of
subdivision (b) of Section 130125. Any funds not needed in this
account may be transferred to the Unallocated Account described in
subparagraph (F), upon approval by the state commission.
(C) Three percent shall be deposited in a Child Care Account for
expenditures to ensure that children are ready to enter school and
for programs relating to child care, including, but not limited to,
the education and training of child care providers, the development
of educational materials and guidelines for child care workers, and
other areas described in subparagraph (B) of paragraph (1) of
subdivision (b) of Section 130125. Any funds not needed in this
account may be transferred to the Unallocated Account described in
subparagraph (F), upon approval by the state commission.
(D) Three percent shall be deposited in a Research and Development
Account for expenditures to ensure that children are ready to enter
school and for the research and development of best practices and
standards for all programs and services relating to early childhood
development established pursuant to this act, and for the assessment
and quality evaluation of those programs and services. Any funds not
needed in this account may be transferred to the Unallocated Account
described in subparagraph (F), upon approval by the state commission.
(E) One percent shall be deposited in an Administration Account
for expenditures for the administrative functions of the state
commission. Any funds not needed for the administrative functions of
the state commission may be transferred to the Unallocated Account
described in subparagraph (F), upon approval by the state commission.
(F) Two percent shall be deposited in an Unallocated Account for
expenditure by the state commission for any of the purposes of this
act described in Section 130100 provided that none of these moneys
shall be expended for the administrative functions of the state
commission.
(G) In the event that, for whatever reason, the expenditure of any
moneys allocated and appropriated for the purposes specified in
subparagraphs (A) to (F), inclusive, is enjoined by a final judgment
of a court of competent jurisdiction, then those moneys shall be
available for expenditure by the state commission for mass media
communication emphasizing the need to eliminate smoking and other
tobacco use by pregnant women, the need to eliminate smoking and
other tobacco use by persons under 18 years of age, and the need to
eliminate exposure to secondhand smoke.
(H) Any moneys allocated and appropriated to any of the accounts
described in subparagraphs (A) to (F), inclusive, that are not
encumbered or expended within any applicable period prescribed by law
shall (together with the accrued interest on the amount) revert to
and remain in the same account for the next fiscal period.
(2) Eighty percent shall be allocated and appropriated to county
commissions in accordance with Section 130140.
(A) The moneys allocated and appropriated to county commissions
shall be deposited in each local Children and Families Trust Fund
administered by each county commission, and shall be expended only
for the purposes authorized by this act and in accordance with the
county strategic plan approved by each county commission.
(B) Any moneys allocated and appropriated to any of the county
commissions that are not encumbered or expended within any applicable
period prescribed by law shall (together with the accrued interest
on the amount) revert to and remain in the same local Children and
Families Trust Fund for the next fiscal period under the same
conditions as set forth in subparagraph (A).
(e) All grants, gifts, or bequests of money made to or for the
benefit of the state commission from public or private sources to be
used for early childhood development programs shall be deposited in
the California Children and Families Trust Fund and expended for the
specific purpose for which the grant, gift, or bequest was made. The
amount of any such grant, gift, or bequest shall not be considered in
computing the amount allocated and appropriated to the state
commission pursuant to paragraph (1) of subdivision (d).
(f) All grants, gifts, or bequests of money made to or for the
benefit of any county commission from public or private sources to be
used for early childhood development programs shall be deposited in
the local Children and Families Trust Fund and expended for the
specific purpose for which the grant, gift, or bequest was made. The
amount of any such grant, gift, or bequest shall not be considered in
computing the amount allocated and appropriated to the county
commissions pursuant to paragraph (2) of subdivision (d).