One participant told researchers, I would be dead or a criminal without the services he was receiving, while another said they helped her accomplish her goal of going one month without being hospitalized for mental health care. As a result, these nonresident individuals will pay tax at a rate of 13.3%, the top personal income tax bracket.. Corns, calluses, sores or warts. These cookies ensure basic functionalities and security features of the website, anonymously. For what it's worth, here is what the Internal Revenue Manual says about the situation: Taxpayers filing jointly in one of two successive years, but separately in the other, cannot, without modification, use the preceding year's tax when determining the lesser of current or prior year tax: Taxpayers filing jointly, who filed separately in the preceding taxable year, are to add the two separate tax liabilities in the preceding year for the purpose of computing their required annual payment. The legislation allows each county in the state to decide whether to adopt the provision. Consult with a translator for official business. Are pumpkin seeds good for you calories? Congenital deformities or conditions that are present at birth. New York State lawmakers passed Kendras Law in response to a tragedy that mirrored the death of Ms. Go. We are just told we have to continue to take the clients, even though we dont have the ability to provide them with consistent mental health treatment, she said. The Mental Health Services Act levies a tax of 1% on incomes above $1 million. Saliva: Edibles can be detected in saliva for 1 to 3 days. This cookie is set by GDPR Cookie Consent plugin. (3 days ago) WebTax rate - 1%: .01; Mental Health Services Tax - Multiply line C by line D. Enter this amount here and on line 17 of the 2022 CA Estimated Tax Worksheet below. Transforming community mental health through innovation and health IT; Dedicated to addressing equity to better meet the needs of our most vulnerable populations; CalMHSA has a new logo - a fresh visual representation of who we are: A forward-thinking organization focused on improving behavioral health care throughout California. However, a group nonresident return may be filed by: In other words, the business entity/corporation files the return and pays the tax on behalf of the electing nonresident individuals. Ewing said the recent state audit highlighted problems that need to be addressed. The additional tax paid pursuant to this represents only a small . As the health director for Alameda County, Briscoe stared in horror in 2009 as recession-driven cutbacks carved holes in his $600-million budget. Consideration should also be given if there are NOLs. Gutierrez has written award-winning government accountability stories on wasteful spending, pension spiking, rape kit backlogs and failures in the foster care system. Health and Safety Code 1799.111. The money is critically important for the community mental health system and for people who need treatment but havent been served well in traditional ways, said Toby Ewing, executive director of the states Mental Health Services Oversight & Accountability Commission. Apply for a Hedy Holmes Staffing Services Tax Manager job in Stockton, CA. 401k . California officials have the power to revert county funds back to state coffers if they are not spent in a timely fashion, but they rarely claw back huge sums. Juan Luna, who suffers from mental illness, sleeps along Los Angeles Street in downtown L.A. Partners of a partnership and members of an LLC (but not shareholders of an S corporation) are allowed a deduction on the group nonresident return under IRC Section 401 through Section 424, as modified by California. please call 9-1-1. Many of our colleagues are being whisked away to other providers where they can work from home in their pajamas and see the worried well on their computer screens.. There is nothing in the 2210 instructions about AGI. The Clinic Clinical Psychologists and Psychiatrists Located Across the State of California. Taxpayers filing separately, who filed jointly in the preceding taxable year, are to compute their required annual payment by redetermining their separate share of the joint liability for the preceding year using each spouse's separate income and deductions based on the current year's filing status. What counties in California have Lauras law? The physician must be willing and able to testify in court to his/her clinical determination regarding the subject and his/her need for AOT. At a public mental health clinic in the San Fernando Valley, more than 20 staff members have left since the start of the pandemic, according to a clinician who has worked there for nearly a decade. California's 2023 income tax ranges from 1% to 13.3%. How about the credits? If Form 2210 is not attached to the return, IRS will compute the penalty under the presumption that 100% of the preceding taxable year's tax was attributable to the income of that taxpayer. You should allow sufficient time for the transfers to take place before filing the group or individual returns. That money flows from the state to counties for use in five areas community support, prevention, innovation, facilities and workforce training. Kendras Law (9.60 of the Mental Hygiene Law) mandates mental health services for a small number of individuals who have difficulty engaging in rehabilitation and can pose a risk to themselves or others in the community. In 1999, a man with schizophrenia who was not taking his medication pushed Kendra Webdale in front of a subway train, which killed her. California Proposition 63 Tax Increase On Income Above $1 Million For Mental Health Services Initiative. 1 The mental health tax is a 1% tax imposed on personal income over $1 million per year that goes to California's county mental health service systems. Cosgrove is a community outreach worker at a transitional care clinic run by the University of Texas Health Science Center at San Antonio. California Mental , https://taxnews.ey.com/news/2020-2434-new-california-law-allows-certain-nonresident-aliens-to-elect-to-file-group-returns-instead-of-individual-returns, United healthcare bind provider phone number, Health insurance that starts immediately, Central health department birmingham al, Tennessee health care state license verification, 2021 health-improve.org. He tried to figure out how he would pay for things such as partial hospitalization programs for people in a psychiatric crisis, homeless outreach and salaries for essential employees. With offices in San Francisco (Pacific Heights & FiDi), Palo Alto, San Jose, Berkeley, Beverly Hills, San Diego, Orinda, and Marin County, California, we specialize in supplying the most effective innovative, evidence-based mental health treatments for a wide range of issues. You have to tell them it's unlikely IRS will be able to figure it either. About The California Mental Health Services Authority (CalMHSA) CalMHSA is a Joint Powers Authority supporting the public behavioral health system throughout California. Amidst a deepening crisis in which growing numbers of mentally ill and drug-addicted people in street encampments have become a fixture in almost every city in the state, some critics have called the entire approach a failure. The economy eventually improved but not on the streets, where many mentally ill people wound up, caught in a housing affordability crisis that grew only more dire and an opioid crisis that exploded. The answer is, you help as many people as you can, he said. Our results are encouraging about the impact these programs are having, said J. Scott Ashwood, one of the authors and an associate policy researcher at Rand. Previously, she covered state government and politics for The Times, San Francisco Chronicle and the Sacramento Bee. For example, if a taxpayer has $1,500,000 of California taxable , https://www.nixonpeabody.com/en/ideas/blog/trusts-and-estates/2015/12/14/california-has-a-mental-health-services-tax?search=trusts-and-estates, Health (1 days ago) Web1 The mental health tax is a 1% tax imposed on personal income over $1 million per year that goes to California's county mental health service systems. Health. Analytical cookies are used to understand how visitors interact with the website. A one-ounce portion (roughly a quarter cup) of raw . Sacramento Mayor Darrell Steinberg, who wrote the Mental Health Services Act as a state legislator, said he was thrilled about the results from Rand but agreed that in many counties, the money needs to get out faster because the needs are growing.. If the withholding credit was not allocated to the nonresident group return, you will need to use Schedule 1067A, Nonresident Group Return Schedule, to allow us to move withholding credits to the group. Rev. For more information on Credit limitations go to Publication 1067, Guidelines for Filing a Group Form 540NR, Section F, Individuals Decision to be Included in the Group Nonresident Return. The California Mental Health Services Authority (CalMHSA) CalMHSA is an organization of county governments working to improve mental health outcomes for individuals, families and communities. https://www.bing.com/aclk?ld=e8LsPqojSNZnsl3Sj7WAFC4zVUCUw6dx9snjQIFBwXqCmtTI3iFg4BSK5-rl0d1tkGGK2ZNbNb2be6ypSrZO-6f6hdZny4_UOLerVky_RirtE6V4fWcVSBWdOJKa9GxuJzCZVZm7y_oV5VDQCAr_QoY1BQQrKliyaWXGXOu15K6rTU54UbWCbEkvgei9byHBXEAhyxVQ&u=aHR0cHMlM2ElMmYlMmZ0YXhhaWRlLmFhcnBmb3VuZGF0aW9uLm9yZyUyZiUzZnV0bV9jYW1wYWlnbiUzZHRheHBheWVyMjAyMyUyNnV0bV9zb3VyY2UlM2RiaW5nJTI2dXRtX21lZGl1bSUzZHBhaWRzZWFyY2glMjZ1dG1fY29udGVudCUzZDExNzc1Nzc5OTYxOTczNDlfNzM1OTg4NTI0NzQ3MDglMjZ1dG1fdGVybSUzZHZpdGElMjUyMHRheCUyNTIwc2VydmljZXMlMjUyMG5lYXIlMjUyMG1lJTI2bXNjbGtpZCUzZDM2MDg2ZWQwMzEzYzE5ZjA5ODkzMGFkM2IyODYzMWY3&rlid=36086ed0313c19f098930ad3b28631f7, Health (2 days ago) WebUse Part III to compute the Mental Health Services Tax (MHST) if the recomputed taxable income in either Part II, Section A, Line 6 or Section B, Line 8 is more than $1,000,000. Muscle imbalances. Mental health condition getting substantially worse. A petition for AOT must be filed in the county court or supreme court in the county where the subject is present. Stettin wanted a law that would require such people to get treatment before they posed a threat. As a certified health coach and yoga instructor, Sandra has a wealth of knowledge and experience in the fields of health and wellness. These cookies will be stored in your browser only with your consent. Altogether, counties have received $16.53 billion. Quincy, CA 95971. And L.A. County plans to invest more in mental health services in schools. 5:50 AM EDT, Wed March 14, 2018. Performance cookies are used to understand and analyze the key performance indexes of the website which helps in delivering a better user experience for the visitors. This time it was Gov. Review the site's security and confidentiality statements before using the site. MENTAL HEALTH SERVICES ACT . 1 800 273-8255. The . Individual credits, such as the personal, blind, senior, or dependent exemption credits and the other state tax credit, are not allowed on the group nonresident return. Forms, publications, and all applications, such as your MyFTB account, cannot be translated using this Google translation application tool. View this and more full-time & part-time jobs in Stockton, CA on Snagajob. I'd say the sales tax in California is pretty high it's creeping up to 9% in most places if it isn't already over that. The election to be included in the group nonresident return is irrevocable If your clients are considering this option, inform individuals being included in the group that once the group nonresident return is filed, it cannot be amended to either include or exclude a nonresident individual. The 24-hour Young Adult Support Hotline immediately connects youth in crisis to mental health specialists . The DSH Diversion Program provides funding to counties to serve primarily individuals who are: Eligible for diversion under Penal Code Section 1001.35, et. The cookie is set by GDPR cookie consent to record the user consent for the cookies in the category "Functional". Is an emergency psychiatric hold ordered by licensed professional. Lisa Wong, acting director of the Los Angeles County Department of Mental Health, said such extreme wait times were not the norm throughout the county but did exist in certain clinics. Participants are required to be 18 years old, suffering from a mental illness and unlikely to survive safely in the community without supervision, based on a clinical evaluation. Both children and adults are eligible to receive such assistance. California mental health tax calculation. So if a joint taxpayer has a high income year (like a house sale, or lots of stock sales), it pays to split the return into MFS, save up to $10,000 in MHST, and pay the slight cost of a Federal MFS over MFJ. O Six (6) O Fifteen (15) O Nine (9) Four (4) Next . Health (4 days ago) AdGet help finding credits and refunds you are eligible to receive on your tax return. This page has the latest California brackets and tax rates, plus a California income tax calculator. We were a system bursting at the seams before, and then you have added the pandemic to it, Wong said. Los Angeles, Fox News finally reveals its kryptonite: the bottom line, 17 things to do in Santa Cruz, the old-school beach town that makes for a charming getaway, The Week in Photos: California exits pandemic emergency amid a winter landscape, Snowboarder dies at South Lake Tahoe resort, California to alter COVID rules in healthcare settings: Masks and vaccinations not required, Welcome to the world, baby Winter, born amid a snowstorm in Lake Arrowhead, Gripped by grace: Thousands gather for Bishop OConnells funeral Mass. 63 and the entire system has failed, he added, and it is time for a bold reimagining of how we spend money meant for mental health.. Initiative Statute. When you file Schedule A, Form 1040 with your federal income taxes, you can deduct medical and dental expenses in excess of 7.5 percent of your adjusted gross . The Mental Health Services Act (MHSA), passed as Proposition 63 in 2004, and effective January 1, 2005, established the Mental Health Services Fund (MHSF). California taxable income if they elect to be part of the group return . Taxpayers filing separately, who filed jointly in the preceding taxable year, are instructed to file Form 2210 with their return. There was only one solution he could see an answer he embraced even though it was not perfectly within the letter of the law. Were going to try our best to meet the obligations, but to be realistic, we need more resources to do it, she said. The Mental Health Services Tax Rate is 1% for taxable . 12 (the California personal income tax provisions of which are codified at Cal. Alfredo Ruiz, left, and his caseworker, Julio Alvarez discuss treatment issues as they stroll past the North Hollywood shelter where Ruiz lives. The act didnt allow using the money to fund existing programs; it was meant for new or enhanced services. Ask questions, get answers, and join our large community of tax professionals. That was followed by a meth crisis and a fentanyl crisis, which pushed more people onto the streets and stretched substance abuse and mental health programs to a breaking point. CalMHSA administers programs funded by the Mental Health Services Act on a statewide, regional and local basis. Creates commission to approve certain county mental health programs and expenditures. Voters also created a Mental Health Services Oversight and Accountability Commission (MHSOAC a/k/a "Oversight Commission . It was approved. Published today in PLOS One, a new peer-reviewed USC study is the first to examine whether revenue from California's mental health tax affected a vital public health indicator: suicide. Equity / Innovation / Quality / Inclusion / Accessibility / Transparency / Compassion / Integrity. These cookies help provide information on metrics the number of visitors, bounce rate, traffic source, etc. A tax on the wealthy has significantly boosted mental health programs in California's largest county, according to a new report. Get up to speed with our Essential California newsletter, sent six days a week. A program like the one in Los Angeles is successful because it collects and maintains data, said Pedro Nava, chair of the Little Hoover Commission, an independent state oversight agency. It is another example of the state being unable to adequately monitor whats happening, he said. What are the eligibility criteria for being treated under Lauras Law? If we invest in early intervention and prevention, if we invest in whatever it takes for the people who are the most chronic and seriously ill, their lives will be much better and so will our communities, he said. Health. 1967 Reagan signs the Lanterman-Petris-Short Act and ends the practice of institutionalizing patients against their will, or for indefinite amounts of time. Do Not Sell or Share My Personal Information, K-Pop isnt the only hot ticket in Koreatown how trot is captivating immigrants, Los Angeles is suddenly awash in waterfalls, Officials unprepared for epic mountain blizzard, leaving many trapped and desperate, Desperate mountain residents trapped by snow beg for help; We are coming, sheriff says, Newsom, IRS give Californians until October to file tax returns, Californias snowpack is approaching an all-time record, with more on the way, This is me, this is my face: Actress Mimi Rogers on aging naturally, without cosmetic surgery, taking funds from the Mental Health Services Act, With an epidemic of mental illness on the streets, counties struggle to spend huge cash reserves, The toll of one mans mental illness: 17 criminal cases, six competency hearings, one failed conservatorship, We cant pay what the market demands: Community clinics struggle to hire, retain workers, central issue in the Los Angeles mayors race, What we know about Newsoms plan to compel care for homeless, mentally ill Californians, come under fire from disability advocates, Hidden, illegal casinos are booming in L.A., with organized crime reaping big profits, Look up: The 32 most spectacular ceilings in Los Angeles, This fabled orchid breeder loves to chat just not about Trader Joes orchids, Elliott: Kings use their heads over hearts in trading Jonathan Quick. I think I'm beginning to figure out this Lacerte thing, where they lead you around three sides of the barn in order to find the door you are standing in front of. Overall we are seeing that these services are reaching a vulnerable population that needs them.. staff (physicians) who provide emergency medical services in a. licensed general acute care hospital (once an individual is otherwise. It does not store any personal data. (Bahram Mark Sobhani for KHN), See the latest news and share your comments with CNN Health on. For example, if a taxpayer has $1,500,000 of California taxable income during tax year 2014, the taxpayer would owe $5,000 of Mental Health Services Tax. Counties are the primary providers of mental health care in California communities for persons who lack private coverage for such care. They have an average pre-tax income of nearly five million dollars ($5,000,000). The cookie is used to store the user consent for the cookies in the category "Other. Since deinstitutionalization and the subsequent funding cuts, California has worked to replace funding for community mental health services, passing Proposition 63, the Mental Health Services Act . Background. The web pages currently in English on the FTB website are the official and accurate source for tax information and services we provide. What is the , It raises the risk for heart disease, cancer, liver damage, and stroke. Jackeline Luna is a senior producer for video series. Where do the criminally insane go in California? On November 2, 2004, California voters approved Proposition 63, which was signed into law as the Mental Health Services Act (MHSA). A 1% tax on Californians who earn more than $1 million pays for expanded mental health care, It raises about $2 billion a year for services such as preventing mental illness from progressing, A state audit suggested hundreds of millions of dollars from the initiative were going unspent. Kendras Law allows someone to be ordered into treatment to prevent a relapse which or deterioration which would likely result in serious harm to the patient or others. In other words, there is no need to wait until a deteriorating consumer actually is dangerous to self or others, as in the inpatient standard; under . Proposition 63 may have fallen short of its promise to transform Californias mental health system, but that doesnt make it a failure, said Briscoe, the former Alameda County health director. In order for withholding to be credited to a nonresident group return, the proper Form 592 showing the allocation of these withholding credits needs to be filed. ::@?@?`VWWWWWWWWWWWWWWG{E?~(QGE?~1cFoFoFoFoF_b"/R~}4-GzgN'8nYwW  }2jl#h! But critics said more accountability is crucial. Researchers also interviewed participants in mental health programs. document.write(new Date().getFullYear()) California Franchise Tax Board. Now, the earliest appointment for an evaluation is in the fall. endstream endobj 3476 0 obj <>stream We cannot guarantee the accuracy of this translation and shall not be liable for any inaccurate information or changes in the page layout resulting from the translation application tool. 2. California's stated maximum income tax rate on individuals is 9.55%. Many were poor and from minority communities, the researchers said. Orange County created centers that make it possible for people to access services from different agencies and networks all in one place. This funding provided for an expansion and transformation of the public mental health system with the expectation to achieve results such as a reduction in incarcerations, school failures . >l$uPn}};]3kvpM[Ogw},O/ge_ua?&mwvGn/T[5|.})w]1/)SMU;\ct5]eS^YY"$6yW+BK5,dr +Ytptptpf Y,a K%f Y,a K%f#>>b*b\EnAzb7 Fo7 Fo7n+d%_)94k&8q_b.~%~pi>_ Fw An additional 1% mental health services tax will be assessed on their . Where is it written that "your share of the tax on the joint return" is based on AGI? She started her blog as a way to share her passion for healthy living with others and to provide practical tips and advice for those looking to improve their overall wellbeing. Survey: Mental health stigmas are shifting. 1-800-487-4889 (TTY) www.samhsa.gov. Title . If we had more funding, we would do more.. The nonresident individuals with over $1 million of California taxable income are eligible to be included in group nonresident returns, however, an additional 1% mental health services tax will be assessed on their entire California taxable income if they elect to be part of the group return. 270 County Hospital Road Suite 109. In November, 2004 voters enacted a 1% tax on millionaires (Prop 63) to establish the Mental Health Services Act (MHSA) fund solely to help people with serious mental illnesses. Melody Gutierrez is an investigative reporter for the Los Angeles Times. It opened in 1954 and is a psychiatric hospital constructed within a secure perimeter. 1 833 317-HOPE (4673) Central Valley Suicide Prevention Lifeline. They were fearful of exposure to the coronavirus, burned out or lured away by an expansion of telehealth. Time period to move the payments Once a request is received, it takes six to eight weeks to move the estimated tax payments and/or withholding credits and have them available to be claimed on the return. This tax is levied at a rate of 1 percent on amounts of taxable income greater than $1 million. California Taxes: A Guide to the California State Tax Rates. His delusional thought process is described as follows. , was enacted into law on January 1, 2005. For more information, see Publication 505, Chapter 4,General Rule. Work she has edited has won a George Polk Award and was a finalist for a Goldsmith Prize. The funds go beyond the more basic services that counties traditionally provide, helping to pay for workers to reach out to homeless people and triage patients with mental health issues in hospitals, he said. A Net Operating Loss (NOL) is also an individual deduction. All Rights Reserved. The MHSA levied a 1 percent tax on all California personal incomes over $1 million, resulting in a substantial . Another is a bureaucratic morass that leaves the public, and even state and local officials, unsure how much money is available and how its spent. Of course, Stettin says, the other thing we needed to do was we very much wanted to call it Kendras Law in honor of Kendra Webdale. 21% of Americans have a mental health issue. Enter the result on line 62 of Form 540. Foreign tax experience (preferred) Benefits: Health, Dental, and Vision. Welcome back! As imperfect as the system is, Steinberg said, the situation would be far worse without it. Mental Health Services Oversight and Accountability Commission Year: 2021 2020 2019 2018 2017 2016 2015 2014 2013 2012 2011 2010 Download all employee information for this state department: CSV That rate is applied on taxable income above $46,766 for singles and above $93,532 for married filers. SECTION 1. Needs the program to prevent serious harm to themselves or others. year, Settings and But amid a steadily worsening homeless crisis, its clear the results have fallen far short of the initial promise. As of January 27, 2020 . The MHSA is funded by imposing an additional one percent tax on individual, but not corporate, taxable income in excess of one . Or do I quote redesign and rebrand [existing programs] to fund them and avoid mass layoffs? It places a 1% tax on personal . &v:;{"b(L&ku`0VU~#p)% But Briscoe saw a loophole the rules allowed counties to redesign programs. before and after two recent California tax law changes. Prohibits state from decreasing funding levels for mental health services below current levels. In the future, the county wants to focus even more on prevention for at-risk children by promoting strong familial relationships and stable housing, Innes-Gomberg said. Brown who pushed for sweeping new laws. For taxable years beginning on or after January 1, 2012, the maximum personal income tax rate increased to 12.3%. California law imposes a tax on the income of a nonresident taxpayer that is derived from or attributable to sources within this state. for public mental health services by each level of government. Assisted outpatient treatment (AOT) is court-ordered treatment (including medication) for individuals with severe mental illness who meet strict legal criteria, e.g., they have a history of medication noncompliance. Our advocacy team applauds Governor Gavin Newsom's signing of a trio of bills to support the mental health needs of . Darrell Steinberg, the co-author of the proposition and a state senator at the time, voted to allow it. The cookie is used to store the user consent for the cookies in the category "Performance". This cookie is set by GDPR Cookie Consent plugin. id`Me7Y'eCCz_,rJeO.-6~tNK3 LQXJkz3zp/?xIa?R[cVzDQn9c70AYy yMc^SYui[d'cZGSpf'uB 9=fuRQ|1H When was the Lanterman Petris Short Act implemented? Authored by Michael Thom, associate professor at the USC Sol Price School of Public Policy, the study shows programs funded by the tax prevented 5,500 total deaths from suicide between 2005 and 2019. We estimated the associations between MHSA and mortali In California, we have a 1% "Mental Health Services Tax" (MHST) on taxable income over $1 million *per return." So if a joint taxpayer has a high income year (like a house sale, or lots of stock sales), it pays to split the return into MFS, save up to $10,000 in MHST, and pay the slight cost of a Federal MFS over MFJ. We use cookies on our website to give you the most relevant experience by remembering your preferences and repeat visits. ;!V;v@aftZ$yW*-a1sz;bS g^@} !L+5S)7mn2!KuH\.I*)Q 4jO4u>$"X]%[I+!W#s'H-H D*` x"#X4~FYz P#qX=1+sB It is designed to expand and transform Californias behavioral health system to better serve individuals with, and at risk of, serious mental health issues, and their families. A statewide tax on the wealthy has significantly boosted mental health programs in Californias largest county, helping to reduce homelessness, incarceration and hospitalization, according to a report released Tuesday. This article is part of The Times mental health initiative, For Your Mind, an effort to increase coverage of treatment, public policy, wellness and culture related to mental health in Californias communities. Taxable income from , https://www.ftb.ca.gov/forms/2022/2022-540-es-instructions.html, Health (9 days ago) WebMental Health Services Tax on Income Over $1 Million Nonresident individuals with over $1 million of California taxable income are eligible to be included in group nonresident , https://www.ftb.ca.gov/forms/2019/2019-1067-publication.pdf, Health (5 days ago) WebA 1% tax on Californians who earn more than $1 million pays for expanded mental health care It raises about $2 billion a year for services such as preventing , https://www.cnn.com/2018/03/14/health/california-tax-mental-health-partner/index.html, Health (6 days ago) WebThe Mental Health Services Act (MHSA) passed as Proposition 63 in 2004, became effective January 1, 2005, and established the Mental Health Services Fund , https://www.dhcs.ca.gov/services/MH/Pages/MHSA-Program-Policy.aspx, Health (1 days ago) WebFor the 2022 tax year (taxes filed in 2023), there are nine California state tax brackets: 1%, 2%, 4%, 6%, 8%, 9.3%, 10.3%, 11.3% and 12.3%.
How To Bleach Hair Without Foil, William Garretson Wife, Articles C