SB 448 Text

Senate Bill No. 448
(By Senators Bowman, Dempsey, Minear, Unger and Hunter)
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[Introduced March 3, 2005; referred to the Committee
on Health and Human Resources; 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 §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.

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