H. B. 2342
(By Delegates Delong, Iaquinta, Stemple,
Fragale, Doyle and Martin)
[Introduced January 19, 2007; referred to the
Committee on Veterans Affairs and Homeland Security then
Finance.]
A BILL to amend the Code of West Virginia, 1931, as amended, by
adding thereto a new section, designated §15-1B-27, relating
to creating the West Virginia Military Family Relief Fund;
establishing an income tax checkoff on individual tax returns
for contributions; providing that subject to appropriation the
Department of Military Affairs and Public Safety has the power
to make grants from the West Virginia Military Family Relief
Fund to families of persons who are members of the West
Virginia National Guard and to West Virginia residents who are
members of the Reserves of the United States Armed Forces and
who have been called to active duty; and authorizing
legislative rule to establish criteria for grants.
Be it enacted by the Legislature of West Virginia:
That the Code of West Virginia, 1931, as amended, be amended
by adding thereto a new section, designated §15-1B-27, to read as follows:
ARTICLE 1B. NATIONAL GUARD.
§15-1B-27. West Virginia Military Family Relief Fund; income tax
checkoff program; legislative rule.
(a) There is hereby created in the State Treasury a fund,
designated the "West Virginia Military Family Relief Fund" into
which all donations derived under this section shall be deposited.
Moneys in this account shall be expended solely for the purposes
set forth in subsection (c) of this section. Funds paid into the
account may also be derived from the following sources: (1) All
interest or return on investment accruing to the account; (2) any
gifts, grants, bequests, transfers, appropriations or other
donations which may be received from any governmental entity or
unit or any person, firm, foundation or corporation; and (3) any
appropriations by the Legislature which may be made for the
purposes of this section. Any balance including accrued interest
and other earnings at the end of any fiscal year shall not revert
to the General Fund but shall remain in the fund for the purposes
set forth in this section.
(b) Beginning with the taxable year ending on or after the
thirty-first day of December, two thousand seven, the Department of
Revenue shall cause each West Virginia personal income tax return
to contain a provision whereby the taxpayer, and his or her spouse,
if a joint return, may designate a portion or all of his or her tax refund to the West Virginia Military Family Relief Fund. The
entire contribution shall be credited to the fund. The Department
of Revenue shall print on its standard individual income tax form
a provision indicating that if the taxpayer wishes to contribute to
the West Virginia Military Family Relief Fund, he or she may do so
by stating the amount of the contribution, not less than one
dollar, on the return and that contribution will reduce the
taxpayer's refund or increase the amount of payment to accompany
the return. Failure to remit any amount of increased payment shall
reduce the contribution accordingly. This section does not apply
to any amended return. The Department of Revenue shall determine
by the first day of July of each year the total amount designated
pursuant to this section and shall report the amount to the State
Treasurer. The State Treasurer shall credit the amount to a fund
in the Department of Military Affairs and Public Safety to be known
as the "West Virginia Military Family Relief Checkoff Fund."
Expenditures from the fund shall be for the purposes set forth in
this section.
(c) Subject to appropriation, the Department of Military
Affairs and Public Safety, with the advice of the Adjutant General,
have the power to make grants from the West Virginia Military
Family Relief Fund to families of persons who are members of the
West Virginia National Guard and to residents of this state who are
members of the Reserves of the Armed Forces of the United States of America who have been called to duty since the eleventh day of
September, two thousand one. The Department of Military Affairs
and Public Safety shall establish eligibility criteria for the
grants by proposing a rule for legislative approval in accordance
with the provisions of article three, chapter twenty-nine-a of this
code.
NOTE: The purpose of this bill is to create the West Virginia
Military Family Relief Fund.
This section is new; therefore strike-throughs and underlining
have been omitted.