Senate Bill No. 37

(By Senators Williams, Miller, Cann, Carmichael and Tucker)

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[Introduced January 8, 2014; referred to the Committee on Agriculture and Rural Development; and then to the Committee on Finance.]

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A BILL to amend the Code of West Virginia, 1931, as amended, by adding thereto a new section, designated §18-11-12, relating to including on the state personal income tax return a checkoff option to donate some or all of any tax refund to the Jackson’s Mill 4-H Camp Checkoff Program.

Be it enacted by the Legislature of West Virginia:

    That the Code of West Virginia, 1931, as amended, be amended by adding thereto a new section, designated §18-11-12, to read as follows:

ARTICLE 11. WEST VIRGINIA UNIVERSITY.

§18-11-12. Tax Checkoff For Jackson's Mill 4-H Camp.

    (a) Each West Virginia individual income tax return form shall contain a designation as follows:

    “Jackson’s Mill 4-H Camp Checkoff Program” - “Donations to be used as a source of revenue for the operation of the Jackson’s Mill 4-H Camp.”

    “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 “Jackson’s Mill 4-H Camp 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 July 1 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 the Jackson’s Mill 4-H Camp Fund, to be used in accordance with the statement of purpose in section eleven of this article.

    NOTE: The purpose of this bill is to include on the state personal income tax return a checkoff option to donate some or all of any tax refund to the “Jackson’s Mill 4-H Camp Checkoff Program” for the operation of the camp.

    This section is new; therefore, strike-throughs and underscoring have been omitted.