H. B. 4372
(By Delegates Kuhn, Browning, Butcher, Iaquinta,
Paxton, Poling and Wakim)
[Introduced
February 9, 2004
; 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 article, designated §9A-5-1, §9A-5-2,
§9A-5-3, §9A-5-4, §9A-5-5, all relating to voluntary veterans
transportation check-off program; legislative intent; check-
off designation; special fund; use of funds; report; and
effective date.
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 article, designated §9A-5-1, §9A-5-2, §9A-
5-3, §9A-5-4, §9A-5-5, all to read as follows:
ARTICLE 5B. VOLUNTARY VETERANS TRANSPORTATION CHECK-OFF PROGRAM.
§9A-5-1. Legislative intent.
The Legislature recognizes that per capita, more citizens from
West Virginia have served in the nation's armed forces than from
any other state in the union. It is in the public interest to care
for those who have faced the opposition in the name of freedom. The intent of this legislation is to provide additional funding to pay
to transport veterans to veterans administration hospitals for
medical services.
The funding for veterans transportation services shall be
derived from a voluntary check-off and contribution designation on
state personal income tax return forms of a portion or all of a
taxpayer's refund. The funding provided shall be supplemental to
existing revenues.
§9A-5-2. Voluntary check-off designation.
The tax commissioner shall cause each West Virginia personal
income tax return form to contain a provision allowing a taxpayer
and spouse, if applicable, to designate a portion or all of a tax
refund, or otherwise make a contribution, to the West Virginia
veterans transportation check-off program. All check-off
contributions shall be credited to this program.
§9A-5-3. Special fund created; contributions credited to special
fund.
(a)
There is hereby created in the state treasury a special
revenue fund to be known as the "veterans transportation fund"
which shall consist of all income tax refunds designated in
accordance with this article, contributions, any appropriations of
moneys to the fund made by the Legislature, and all interest or
other return earned from investment of the fund. Expenditures from
the fund shall be made by the director of the division of veterans affairs for the purposes set forth in this article. Any balance,
including accrued interest and other returns, in the fund at the
end of each fiscal year shall not expire to the general fund but
shall remain in the fund and be expended as provided by this
section.
(b) The tax division shall determine by the first day of July
of each year the total amount designated pursuant to this article
and shall report the amount to the state treasurer who shall credit
the amount to the veterans transportation fund.
§9A-5-4. Use of funds; report.
(a) The funds shall be used for veterans transportation
services, including vehicle purchases, personal services, and other
related transportation expenses authorized by the director of the
division of veterans affairs.
(b) The director of the division of veterans affairs shall on
the fifteenth day of January of each year furnish the Legislature
with a report stating the amount of designated income tax refunds
and contributions received during the preceding year and the
expenditures made from the special fund.
§9A-5-5. Effective date.
This article shall apply to all personal income tax returns
required to be filed on and after the thirty-first day of December,
two thousand four.
Note: The purpose of this bill is to establish a voluntary
veterans transportation income tax refund check-off program to help fund transportation services for the state's veterans.
Article 5 is new; therefore, underscoring and strike-throughs
have been omitted.
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