H. B. 4726


(By Delegates Marshall, Houston, Warner and Caputo)

[Introduced February 25, 2000; referred to the

Committee on Government Organization.]





A BILL to amend article twenty-one, chapter eleven of the code of West Virginia, one thousand nine hundred thirty-one, as amended, by adding thereto a new section, designated section fifty-four; and to amend article one, chapter sixteen of said code, by adding thereto a new section, designated section twenty-two, all relating to creating a alzheimer's care giver assistance program to provide respite services for informal care givers of individuals with alzheimer's disease.

Be it enacted by the Legislature of West Virginia:
That article twenty-one, chapter eleven of the code of West Virginia, one thousand nine hundred thirty-one, as amended, be amended by adding thereto a new section, designated section fifty-four; and that article one, chapter sixteen of said code, be amended by adding thereto a new section, designated section twenty-two, all to read as follows:
CHAPTER 11. TAXATION.

ARTICLE 21. PERSONAL INCOME TAX.
§11-21-54. Check-off program for alzheimer's care giver fund.
Notwithstanding the provisions of section fourteen-a, article ten of this chapter, effective for any tax year commencing on or after the first day of January, two thousand one, an individual in any taxable year may elect to contribute to the alzheimer's care giver assistance fund for respite services for informal care givers of persons with alzheimer's disease. The contribution shall be in any whole dollar amount and may not reduce the amount of state tax owed by the individual. The commissioner shall include space on the personal income tax return to enable a taxpayer to make the contribution. Notwithstanding any other provision of law all revenues collected pursuant to this section shall be credited to the alzheimer's care giver assistance fund and used only for those purposes enumerated in section twenty-two, article one, chapter sixteen of this code.
CHAPTER 16. PUBLIC HEALTH.

ARTICLE 1. DIVISION OF HEALTH.
§16-1-22. Alzheimer's care giver assistance program.
(a) The director of health shall plan and carry out the alzheimer's care giver assistance program to provide respite services for informal care givers of persons with alzheimer's disease. The director shall make grants under this section directly to care giver individuals who have made applications through the alzheimer's association. The director may coordinate grants under this section with the availability of grants from other sources. The director may also accept or seek grants from other sources to enhance amounts appropriated to this program.
(b) There is established in the state treasury, a special fund to be known as the "Alzheimer's Care Giver Assistance Fund." The fund consists of all revenues received by the tax commissioner pursuant to the provisions of section fifty-four, article twenty-one, chapter eleven of this code, and all other moneys appropriated, credited or transferred thereto from any other fund or source pursuant to law. The moneys in the fund may be expended only for the purposes provided in this section.




NOTE: The purpose of this bill is to create an alzheimer's care giver assistance program to provide respite services for informal care givers of individuals with Alzheimer's Disease.

All sections in this bill are new; therefore, strike-throughs and underscoring have been omitted.