HB2342 H VA AM 2-7 #1
The Committee on Veterans Affairs and Homeland Security
moves to amend the bill on page two, after the enacting section,
by striking out the remainder of the bill and inserting in lieu
thereof the following:
"ARTICLE 1B. NATIONAL GUARD.
§15-1B-27. West Virginia Military Family Relief Fund; income tax
checkoff program; legislative rule.
(a) There is hereby created in the State Treasury a fund,
designated the "West Virginia Military Family Relief Fund" into
which all donations derived under this section shall be
deposited. Moneys in this account shall be expended solely for
the purposes set forth in subsection (c) of this section. Funds
paid into the account may also be derived from the following
sources: (1) All interest or return on investment accruing to
the account; (2) any gifts, grants, bequests, transfers,
appropriations or other donations which may be received from any
governmental entity or unit or any person, firm, foundation or
corporation; and (3) any appropriations by the Legislature which
may be made for the purposes of this section. Any balance
including accrued interest and other earnings at the end of any
fiscal year shall not revert to the General Fund but shall remain
in the fund for the purposes set forth in this section.
(b) Beginning with the taxable year ending on or after the thirty-first day of December, two thousand seven, the Department
of Revenue shall cause each West Virginia personal income tax
return to contain a provision whereby the taxpayer, and his or
her spouse, if a joint return, may designate a portion or all of
his or her tax refund to the West Virginia Military Family Relief
Fund. The entire contribution shall be credited to the fund.
The Department of Revenue shall print on its standard individual
income tax form a provision indicating that if the taxpayer
wishes to contribute to the West Virginia Military Family Relief
Fund, he or she may do so by stating the amount of the
contribution, not less than one dollar, on the return and that
contribution will reduce the taxpayer's refund or increase the
amount of payment to accompany the return. Failure to remit any
amount of increased payment shall reduce the contribution
accordingly. This section does not apply to any amended return.
The Department of Revenue 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. The
State Treasurer shall credit the amount to a fund in the
Department of Military Affairs and Public Safety to be known as
the "West Virginia Military Family Relief Checkoff Fund."
Expenditures from the fund shall be for the purposes set forth in
this section.
(c) Subject to appropriation, the Department of Military Affairs and Public Safety, with the advice of the Adjutant
General, have the power to make grants from the West Virginia
Military Family Relief Fund to immediate families of residents of
this state or to residents who are active duty members of the
West Virginia National Guard and to immediate families of
residents of this state or to residents who are members of the
Reserves of the Armed Forces of the United States of America who
have been called to duty since the eleventh day of September, two
thousand one. The Department of Military Affairs and Public
Safety shall establish eligibility criteria for the grants by
proposing a rule for legislative approval in accordance with the
provisions of article three, chapter twenty-nine-a of this code."