H. B. 2261
(By Delegates Fleischauer, Fragale,
Beach, Warner and Caputo)
[Introduced January 15, 2003; referred to the
Committee on Finance.]
A BILL to amend chapter twenty of the code of West Virginia, one
thousand nine hundred thirty-one, as amended, by adding
thereto a new article, designated article two-d, relating to
establishing the "Citizens in support of promotion of pet
neutering and spaying programs checkoff programs"; creating
a voluntary checkoff on income tax returns to obtain donations
from taxpayers to fund program; providing that the
commissioner of the state tax department administers the
program; creating a special revenue account with the state
treasury for funds received under the program to be deposited;
and, requiring the commissioner of the state tax department to
propose legislative rules to implement the program.
Be it enacted by the Legislature of West Virginia:
That chapter twenty of the code of West Virginia, one thousand
nine hundred thirty-one, as amended, be amended by adding thereto
a new article, designated article two-d, to read as follows:
ARTICLE 2D. PET NEUTERING AND SPAYING VOLUNTARY CHECK-OFF PROGRAM.
§20-2D-1. Promotion of pet neutering and spaying programs
voluntary checkoff; state tax commissioner to propose
(a) Each West Virginia individual income tax return form shall
contain a designation as follows:
"Citizens in support of promotion of pet neutering and spaying
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 citizens in support of promotion of pet neutering and
spaying programs checkoff 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.
(c) The tax department shall determine by the first day of
July of each year the total amount designated pursuant to this
section and shall report the amount to the state treasurer who
shall credit the amount to a special revenue account, designated as
the "Citizens in support of
promotion of pet neutering and spaying
programs checkoff program
(d) The funds collected from voluntary contributions received
under this section and deposited in the special revenue account in the state treasury provided for under subsection (c) of this
section shall be expended only in accordance with appropriations
made by the Legislature as provided by general law for the
management, educational benefit and use of pet neutering and
spaying programs in the state and in the counties of the state.
The commissioner shall administer the program and shall propose
legislative rules in accordance with the provisions of article
three, chapter twenty-nine-a of this code designed to implement the
purposes of this program.
(e) This legislation shall take effect on the first day of
January, two thousand four, and shall apply to tax return forms
NOTE: The purpose of this bill is to provide for a voluntary
check-off program on personal income tax forms which allow
taxpayers to designate an amount of a refund as a donation to
support the "Citizens In Support Of Promotion Of Pet Neutering And
Spaying Programs Checkoff Program." The bill provides that amounts
received will be placed in special revenue account which shall be
used to promote spaying and neutering of pets within the state.
This article is new; therefore, strike-throughs and
underscoring have been omitted.