Senate Bill No. 48

(By Senators Minard, D. Facemire, Beach and Williams)

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[Introduced January 12, 2011; referred to the Committee on Agriculture; and then to the Committee on Finance.]

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A BILL to amend the Code of West Virginia, 1931, as amended, by adding thereto a new section, designated §18-11-12, relating to including on the state personal income tax return a checkoff option to donate some or all of any tax refund to the Jackson’s Mill 4-H Camp Checkoff 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 §18-11-12, to read as follows:

ARTICLE 11. WEST VIRGINIA UNIVERSITY.

§18-11-12. Tax Checkoff For Jackson’s Mill 4-H Camp.

    (a) Each West Virginia individual income tax return form shall contain a designation as follows:

    "Jackson’s Mill 4-H Camp Checkoff Program" - "Donations to be used as a source of revenue for the operation of the Jackson’s Mill 4-H Camp."

    Check ( ) if you wish to designate $1, $5, $10 or more of your tax refund for this program. If joint return, check ( ) if spouse wishes to designate $1, $5, $10 or more.

    (b) Each individual taxpayer desiring to contribute to the “Jackson’s Mill 4-H Camp Checkoff Program” may designate by placing an "X" in the appropriate box on the state income tax return form. His or her contribution shall be credited to the program.

    © The tax department shall determine by July 1 of each year the total amount designated pursuant to this section and shall report the amount to the State Treasurer who shall credit the amount to the Jackson’s Mill 4-H Camp Fund, to be used in accordance with the statement of purpose in section one of this article.

    NOTE: The purpose of this bill is to include on the state personal income tax return a checkoff option to donate some or all of any tax refund to the "Jackson’s Mill 4-H Camp Checkoff Program" for the operation of the camp.

    This section is new; therefore, strike-throughs and underscoring have been omitted.