California Pediatric Cancer Research Voluntary Tax Contribution Fund.

Assembly Member Lee's proposal to establish a voluntary tax contribution fund for pediatric cancer research allows California taxpayers to designate portions of their tax refunds toward specialized research and treatment programs. The fund would operate through a checkoff option on state tax returns, with contributions flowing to the University of California system for distribution as research grants.

The measure creates a continuously appropriated fund in the State Treasury, with proceeds allocated between administrative costs and research grants. The University of California would receive the majority of funds to support studies on pediatric cancer causes and treatments, while retaining up to 5% for program administration. The university must publicly report its grant award process, administrative expenses, and specific funding allocations on its website.

The fund would remain active for seven years after first appearing on tax returns, unless annual contributions fall below $250,000. In that case, the program would become inoperative the following January and be repealed that December. Any contributions made before repeal would continue to be distributed according to the original framework. The Franchise Tax Board will add the fund designation to tax forms when space becomes available or another voluntary contribution option is removed.