H. B. 2506
(By Delegates DeLong, Iaquinta, Crosier, Stemple, Fragale, Caputo
[Introduced February 18, 2005; Referred to the
Committee on Veterans Affairs and Homeland Security then
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"
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.