H. B. 2079
(By Delegate Love)
[Introduced February 10, 1993; referred to the
Committee on Agriculture and Natural Resources
then Finance.]
A BILL to amend and reenact sections one, two, four and five,
article two-a, chapter twenty of the code of West Virginia,
one thousand nine hundred thirty-one, as amended, relating
to a voluntary individual and corporate taxpayer wildlife
check-off and contribution program.
Be it enacted by the Legislature of West Virginia:
That sections one, two, four and five, article two-a,
chapter twenty of the code of West Virginia, one thousand nine
hundred thirty-one, as amended, be amended and reenacted to read
as follows:
ARTICLE 2A. VOLUNTARY WILDLIFE CHECK-OFF PROGRAM.
§20-2A-1. Legislative intent.
It is in the public interest to preserve, protect and
perpetuate all species of wildlife for the use and benefit of the
citizens of West Virginia. The intent of this legislation is to
provide additional funding for wildlife programs, to be primarilyused to enhance nongame wildlife programs and for the management,
preservation, protection and perpetuation of nongame species.
The financing of these programs will be derived from a
voluntary check-off and contribution designation on state
personal income tax and corporate net income tax annual return
forms of a portion or all of a taxpayer's refund or an amount in
addition to any taxes owed. The funding provided shall be
supplemental to existing revenues.
§20-2A-2. Voluntary check-off designation.
(a) Each West Virginia individual income tax return form
shall contain a designation as follows:
West Virginia Voluntary Wildlife Check-Off Program.
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.
Check ( ) if you wish to designate $3, $5, $10, or (any
amount) of your tax refund or the amount you wish to designate in
addition to your taxes owed to go to this voluntary wildlife
program. If a joint return is filed, check ( ) if your spouse
wishes to designate $3, $5, $10, or (any amount).
(b) Each individual taxpayer desiring to contribute to the
voluntary wildlife 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 said program.
(b) Each West Virginia corporation net income tax annual
return form shall contain a designation as follows:
West Virginia Voluntary Wildlife Check-Off Program.
Check ( ) if you wish to designate $50 or (any amount) of
your tax refund or the amount you wish to designate in addition
to your taxes owed to go to this voluntary wildlife program.
Each corporate taxpayer desiring to contribute to the
voluntary wildlife program may designate by placing an "X" in the
appropriate box on the state corporation net income tax annual
return form. This contribution shall be credited to said
program.
§20-2A-4. Use of funds.
The funds The moneys in the fund, and all interest accruing
therefrom, shall be used for the purpose of enhancement and
perpetuation of nongame wildlife programs in this state upon
order of the director. The director shall on the fifteenth day
of January each year furnish the Legislature with a report
stating the amount of money that has been provided and how such
moneys have been expended.
§20-2A-5. Effective date.
This legislation shall take effect on the first day of
January, one thousand nine hundred eighty-two ninety-four, and
shall apply to tax return forms filed thereafter.
NOTE: The purpose of this bill is to provide additional
funding for nongame wildlife programs.
Strike-throughs indicate language that would be stricken
from the present law, and underscoring indicates new language
that would be added.