[This section’s article (ARTICLE 19. Keep Arts in Schools Voluntary Tax Contribution Fund [18891. - 18894.]) states its own repeal: “18894. … (2) If the Franchise Tax Board determines that the amount of the contributions estimated to be received during a calendar year will not at least equal the minimum contribution amount for the calendar year, this article shall be inoperative with respect to taxable years beginning on or after January 1 of that calendar year, and shall be repealed on December 1 of that year.” The Keep Arts in Schools Voluntary Tax Contribution Fund received $221,043 in 2025 against its $250,000 minimum and is on the 2024 Form 540 but not on the 2025 Form 540 (Senate Revenue and Taxation Committee, analysis of AB 611, June 19, 2026: “two of which are now inactive: the Sea Otter VCF and the Keep Arts in Schools VCF, both of which failed to meet their annual minimum contributions to stay on the return”). Under paragraph (2) the article was repealed on December 1, 2025.]