H. B. 2415
(By Delegates Tabb, Beach, Crosier,
Michael and Armstead)
[Introduced February 16, 2005; referred to the
Committee on Finance.]
A BILL to amend the code of West Virginia, 1931, as amended, by
adding thereto a new section, designated §18-2-37, relating to
creating a voluntary checkoff on State income tax returns to
donate refunds to family literacy program; specifying
purposes; providing for administration; and providing for
State Board rule to implement program.
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 §18-2-37, to read as
ARTICLE 2. STATE BOARD OF EDUCATION.
§18-2-37. West Virginia family literacy initiative checkoff
program; State Board to propose rules.
(a) The Department of Tax and Revenue shall cause each West
Virginia personal income tax return form 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 Family Literacy Initiative Checkoff Program. The
contribution made shall be credited to the program.
(b) The Department of Tax and 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 Education to be known as the "West Virginia Family
Literacy Initiative Checkoff Fund." Expenditures from the fund
shall be for the purposes set forth in this section.
(c) The funds in the "West Virginia Family Literacy Initiative
Checkoff Fund" shall be used for the purpose of providing State
grants to schools and public libraries in this State to implement
family literacy programs as provided in this section. The program
shall promote, encourage and teach adults with low functional
literacy skills to learn to read with their children, grandchildren
or other family members. The Superintendent, under the direction
of the State Board, through the Department of Education, Division
of Technical and Adult Education, family literacy initiative, shall
administer the program. The State Board shall promulgate
legislative rules in accordance with the provisions of article
three-b, chapter twenty-nine-a of this code to implement the
(d) This section shall apply to all personal income tax
returns required to be filed for tax year, two thousand five, and
before the first day of July, two thousand ten.
NOTE: The purpose of this bill is to create a voluntary
checkoff on state income tax returns to donate refunds to family
literacy program; specify purposes of the program; provide for
administration of the program; and provide for a State Board rule
to implement the program.
is new; therefore, strike-throughs and underscoring
have been omitted.