COMMITTEE SUBSTITUTE
FOR
H. B. 2995
(By Mr. Speaker, Mr. Kiss, Delegates Iaquinta, Crosier, Hartman,
Leach, Miley, Pino, Proudfoot, Susman, Trump and Varner)
(Originating in the House Committee on Finance)
[March 24, 2005]
A BILL to amend the Code of West Virginia, 1931, as amended, by
adding thereto a new section, designated §16-5Q-4, relating to
including on the state personal income tax return a checkoff
option to donate some or all of any tax refund to the "James
'Tiger' Morton Catastrophic Illness Check-off 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 §16-5Q-4, to read as
follows:
ARTICLE 5Q. THE JAMES 'TIGER' MORTON CATASTROPHIC ILLNESS FUND.
§16-5Q-4. The James 'Tiger' Morton Catastrophic Illness Check-off
Program.
(a) For tax years beginning the first day of January, two
thousand five, each West Virginia individual income tax return form
shall contain a designation as follows:
"James 'Tiger' Morton Catastrophic Illness Checkoff Program"
- "Donations to be used as a source of economic assistance to the citizens of this state facing catastrophic illness.
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 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 the James "Tiger" Morton Catastrophic
Illness Fund, to be used in accordance with the statement of
purpose prescribed in section one of this article.