(a)
Any individual may designate on the tax return that a contribution in excess of the tax liability, if any, be made to the Endangered and Rare Fish, Wildlife, and Plant Species Conservation and Enhancement Account established in the Fish and Game Preservation Fund pursuant to Section 1770 of the Fish and Game Code.
(b)
The contribution shall be in full dollar amounts
and may be made individually by each signatory on a joint return.
(c)
A designation under subdivision (a) shall be made for any taxable year on the initial return for that taxable year, and once made shall be irrevocable.
(d)
If an individual designates a contribution to more than one account, and the amount available is insufficient to satisfy the total amount designated, the contribution shall be allocated among the designees on a pro rata basis.
(e)
The Franchise Tax Board shall revise the form of the return to include a space labeled “Rare and Endangered Species Preservation Program” to allow for the designation permitted under subdivision (a).
(f)
A deduction shall be allowed under Article 6 (commencing with Section 17201) of Chapter 3 of Part 10
for any contribution made pursuant to subdivision (a).