H. B. 2905
(By Delegates Beane and Ennis)
[Introduced March 7, 2005; referred to the
Committee on Finance.]
A BILL to amend the Code of West Virginia, 1931, as amended, by
adding thereto a new section, designated §11-10-25, relating
to creating a voluntary tax check-off program to support James
"Tiger" Morton Catastrophic Illness Fund.
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 §11-10-25, to read as
follows:
ARTICLE 10. PROCEDURE AND ADMINISTRATION.
§11-10-25. Voluntary tax check-off program to support James
"Tiger" Morton Catastrophic Illness Fund.
(a) Notwithstanding the provisions of section fourteen-a of
this article, each West Virginia individual income tax return form
shall contain a designation as follows:
West Virginia James "Tiger" Morton Catastrophic Illness Fund
Check-Off Program.
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
James "Tiger" Morton Catastrophic Illness Fund may designate by
placing an "X" or other appropriate mark in the appropriate box on
the state income tax return form. The contribution shall be
credited to the program.
(c) The Tax Division of 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 who shall credit the amount to the James
"Tiger" Morton Catastrophic Illness Fund to be used as provided in
article five-q, chapter sixteen of this code.
(d) This section applies to all personal income tax returns
required to be filed on or after the first day of July, two
thousand five.
NOTE: The purpose of this bill is to
create a voluntary tax
check-off program to support James "Tiger" Morton Catastrophic
Illness Fund.
This section is new; therefore, strike-throughs and
underscoring have been omitted.