COMMITTEE SUBSTITUTE

FOR

Senate Bill No. 219

(By Senators Boley, Prezioso, Tomblin, Mr. President, Deem, Anderson, Facemyer, Caldwell, Minear, Unger, Sprouse, Burnette, Plymale, Hunter, McKenzie, Ross, Sharpe, Minard, Kessler, Edgell, Bailey, Snyder, Jackson, Wooton, Fanning, Mitchell, Love, Rowe, Redd and Helmick)

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[Originating in the Committee on Health and Human Resources; reported March 7, 2001.]

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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 an Alzheimer's caregiver assistance program; requiring the tax commissioner to provide for a check-off box on West Virginia personal income tax forms for purposes of contributing to said program; providing for disposition of revenues collected under said check-off program; establishing a special fund in the state treasury for receipt of revenues from said check-off program and other sources; restricting expenditure of said funds to purposes stated; requiring the commissioner of the bureau of senior services to plan and implement a program of providing direct grants for respite services for informal caregivers of individuals with Alzheimer's disease; establishing application requirements for said grants; and authorizing the commissioner to coordinate such grants with other available resources.

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 caregiver 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 may elect to contribute to the Alzheimer's caregiver assistance fund for respite services for informal caregivers 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 caregiver assistance fund, established pursuant to section twenty- two, article one, chapter sixteen of this code, and may be used only as provided in that section .
CHAPTER 16. PUBLIC HEALTH.

ARTICLE 1. DIVISION OF HEALTH.
§16-1-22. Alzheimer's caregiver assistance program.
(a) The commissioner of the bureau of senior services shall plan and implement an Alzheimer's caregiver assistance program to provide respite services for informal caregivers of persons with Alzheimer's disease. The commissioner shall make grants under this section directly to caregiver individuals who have made application through the Alzheimer's association. The commissioner may coordinate grants under this section with the availability of grants from other sources. The commissioner may also accept or seek grants from other sources to enhance amounts appropriated to this program.
(b) There is hereby established in the state treasury a special fund to be known as the "Alzheimer's Caregiver Assistance Fund". The fund shall consist 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 caregiver assistance program to provide respite services for informal caregivers of individuals with Alzheimer's Disease.

These sections are new; therefore, strike-throughs and underscoring have been omitted.)