H. B. 4087
(By Delegate DeLong)
[Introduced January 18, 2008; 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 the West Virginia Military Family Relief Fund; establishing
an income tax checkoff on individual tax returns for
contributions to the fund; creating the fund; authorizing the
Department of Military Affairs and Public Safety to propose
rules for legislative promulgation to establish eligibility
for grants from the fund.
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; personal
income tax checkoff program; legislative rule.
(a) For each taxable year ending after the thirty-first day of
December, two thousand eight, the Department of Revenue shall cause
each West Virginia personal income tax return to contain a
provision by which the taxpayer, and his or her spouse, if a joint
return, may designate a portion or all of his or her personal
income 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 personal income
tax form a provision indicating that if the taxpayer wishes to
contribute to the 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 an 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 the fund.
(b) All moneys collected pursuant to subsection (a) of this
section shall be deposited in a special account in the State
Treasury to be known as the "West Virginia Military Family Relief
Fund." Expenditures from the fund are limited to the purposes set
forth in subsection (c) of this section and are not authorized from collections but are to be made only in accordance with
appropriation by the Legislature and in accordance with the
provisions of article three, chapter twelve of this code and upon
fulfillment of the provisions of article two, chapter eleven-b of
this code. 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 do not revert to the General Fund but shall
remain in the fund for the purposes set forth in this section.
(c) The Department of Military Affairs and Public Safety, in
consultation with the Adjutant General, shall propose rules for
legislative approval, pursuant to article three, chapter
twenty-nine-a of this code establishing eligibility criteria for
grants from the fund to residents of this state or immediate
families of residents of this state who are members of the National
Guard or Reserves of the Armed Forces of the United States who have
been called to active duty since the eleventh day of September, two
thousand one.
NOTE: The purpose of this bill is to create the West Virginia
Military Family Relief Fund and a personal income tax refund
checkoff program to solicit contributions to the fund.
Strike-throughs indicate language that would be stricken from
the present law, and underscoring indicates new language that would
be added.