Senate Bill No. 106
(By Senators Tomblin (Mr. President) Deem, Anderson, Facemyer,
Caldwell, Minear, Unger, Sprouse, Burnette, Plymale, Hunter,
McKenzie, Ross, Sharpe, Minard, Kessler, Bailey, Snyder,
Jackson, Wooton, Fanning, Mitchell, Love, Rowe, Redd, Helmick,
Boley, Oliverio, Prezioso and Bowman)
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[Introduced January 10, 2002; 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 nineteen, 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
nineteen, 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 nineteen,
article one,
chapter sixteen of this code.
CHAPTER 16. PUBLIC HEALTH.
ARTICLE 1. DIVISION OF HEALTH.
§16-1-19. 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.