H. B. 4641

(By Delegates Fleischauer, Fragale, Beach,
Marshall, Warner, Angotti and Caputo)
[Introduced February 22, 2002; 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:

§20-2D-1. Promotion of pet neutering and spaying programs ; voluntary checkoff; state tax commissioner to propose rules.

(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 programs

checkoff 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 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

fund."
(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 three, and shall apply to tax return forms filed thereafter.




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

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.