
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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[Introduced February 23, 2001; referred to the Committee on
Health and Human Resources; and then to the Committee on
Finance.]
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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 to provide respite services for informal caregivers 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 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 in
any taxable year 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 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 caregiver assistance program.
(a) The secretary of the department of health and human
services shall plan and carry out the Alzheimer's caregiver
assistance program to provide respite services for informal
caregivers of persons with Alzheimer's disease. The secretary
shall make grants under this section directly to caregiver
individuals who have made applications through the Alzheimer's
association. The secretary may coordinate grants under this
section with the availability of grants from other sources. The
secretary 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 Caregiver 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
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.