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Introduced Version House Bill 2506 History

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hb2506 intr
H. B. 2506

(By Delegates DeLong, Iaquinta, Crosier, Stemple, Fragale, Caputo and Martin)

[Introduced February 18, 2005; 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 code of West Virginia, 1931, as amended, be amended and reenacted 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 the 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 five, the department of tax and 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 tax and 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 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 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 September eleven, 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.


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