Introduced Version House Bill 4087 History

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Key: Green = existing Code. Red = new code to be enacted
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H. B. 4087

(By Delegate DeLong)

[Introduced January 18, 2008; referred to the

Committee on Veterans Affairs and Homeland Security then Finance.]

A BILL to amend the Code of West Virginia, 1931, as amended, by adding thereto a new section, designated §15-1B-27, relating to the West Virginia Military Family Relief Fund; establishing an income tax checkoff on individual tax returns for contributions to the fund; creating the fund; authorizing the Department of Military Affairs and Public Safety to propose rules for legislative promulgation to establish eligibility for grants from the 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 §15-1B-27, to read as follows:


§15-1B-27. West Virginia Military Family Relief Fund; personal income tax checkoff program; legislative rule.

(a) For each taxable year ending after the thirty-first day of December, two thousand eight, the Department of Revenue shall cause each West Virginia personal income tax return to contain a provision by which the taxpayer, and his or her spouse, if a joint return, may designate a portion or all of his or her personal income 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 personal income tax form a provision indicating that if the taxpayer wishes to contribute to the 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 an 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 the fund.
(b) All moneys collected pursuant to subsection (a) of this section shall be deposited in a special account in the State Treasury to be known as the "West Virginia Military Family Relief Fund." Expenditures from the fund are limited to the purposes set forth in subsection (c) of this section and are not authorized from collections but are to be made only in accordance with appropriation by the Legislature and in accordance with the provisions of article three, chapter twelve of this code and upon fulfillment of the provisions of article two, chapter eleven-b of this code. 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 do not revert to the General Fund but shall remain in the fund for the purposes set forth in this section.
(c) The Department of Military Affairs and Public Safety, in consultation with the Adjutant General, shall propose rules for legislative approval, pursuant to article three, chapter twenty-nine-a of this code establishing eligibility criteria for grants from the fund to residents of this state or immediate families of residents of this state who are members of the National Guard or Reserves of the Armed Forces of the United States who have been called to active duty since the eleventh day of September, two thousand one.

NOTE: The purpose of this bill is to create the West Virginia Military Family Relief Fund and a personal income tax refund checkoff program to solicit contributions to the fund.

Strike-throughs indicate language that would be stricken from the present law, and underscoring indicates new language that would be added.
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