H. B. 2580
(By Delegates Brown and Hatfield (By Request))
[Introduced February 28, 2001; referred to the
Committee on Finance.]
A BILL to amend chapter nineteen of the code of West Virginia, one
thousand nine hundred thirty-one, as amended, by adding
thereto a new article, designated article twenty-b, relating
to including a checkoff box on income tax forms allowing for
a voluntary contribution to be used to prevent the
euthanization of healthy animals.
Be it enacted by the Legislature of West Virginia:
That chapter nineteen of the code of West Virginia, one
thousand nine hundred thirty-one, as amended, be amended by adding
thereto a new article, designated article twenty-b, to read as
follows:
ARTICLE 20B. VOLUNTARY SAVE THE DOMESTIC ANIMAL CHECKOFF PROGRAM.
§19-20B-1. Voluntary checkoff designation.
(a) Each West Virginia individual income tax return form shall
contain a designation as follows:
WEST VIRGINIA VOLUNTARY SAVE THE
DOMESTIC ANIMAL CHECKOFF 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.
(b) Each individual taxpayer desiring to contribute to the
voluntary save the domestic animal 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.
§19-20B-2. Contributions credited to special fund.
The tax department shall determine by the first day of July of
each year the total amount designated pursuant to this legislation
and shall report the amount to the state treasurer who shall credit
the amount to a special department of agriculture fund.
§19-20B-3. Use of funds.
The funds shall be used for the purpose of preserving the
lives of healthy dogs, cats and other domestic animals that would
otherwise be subject to euthanization. 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 the moneys have been expended.
§19-20B-4. Effective date.
This legislation shall take effect on the first day of
January, two thousand two, and shall apply to tax return forms
filed thereafter.
NOTE: The purpose of this bill is to provide a voluntary
checkoff box on state income tax forms in order to make
contributions to a fund to be used to prevent the euthanization of
healthy dogs and cats.
This article is new; therefore, strike-throughs and
underscoring have been omitted.