MISSISSIPPI LEGISLATURE

1997 Regular Session

To: Ways and Means

By: Representative Moss

House Bill 1045

AN ACT TO PROVIDE FOR A CHECK OFF ON THE INDIVIDUAL INCOME TAX FORM TO ALLOW TAXPAYERS TO MAKE A CONTRIBUTION OF A PORTION OF THEIR TAX REFUNDS, OR MAKE A CONTRIBUTION IN ADDITION TO THEIR PAYMENT OF THE AMOUNT OF TAX DUE, TO THE SENIOR CITIZENS NUTRITION PROGRAMS FUND WHICH IS CREATED IN THE STATE TREASURY; TO PROVIDE THAT THE MONEYS IN THE FUND MAY BE APPROPRIATED TO THE STATE DEPARTMENT OF HUMAN SERVICES TO PAY FOR MEALS AND THE COSTS OF OPERATING NUTRITION PROGRAMS PURSUANT TO THE OLDER AMERICANS ACT; TO PROVIDE FOR THE ALLOCATION OF THE MONEYS IN THE FUND TO THE REGIONAL PLANNING AND DEVELOPMENT DISTRICTS; AND FOR RELATED PURPOSES.  

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:

SECTION 1. (1) Each resident individual taxpayer who files a Mississippi income tax return may designate that a contribution from his tax refund, or a contribution in addition to his payment of the amount of tax due, be made to the "Senior Citizens Nutrition Programs Fund" hereby created in the State Treasury, by marking the appropriate box printed on the return pursuant to this subsection.

The State Tax Commission shall print on the face of the Mississippi income tax form for residents a space for designating the contribution in substantially the following form:

"SENIOR CITIZENS NUTRITION PROGRAMS FUND

I wish to contribute ( )$1 ( )$5 ( )$10 ( )other $_____ of my TAX REFUND TO THE SENIOR CITIZENS NUTRITION PROGRAMS FUND.

I wish to contribute ( )$1 ( )$5 ( )$10 ( )other $_____ TO THE SENIOR CITIZENS NUTRITION PROGRAMS FUND, in addition to paying the amount of my tax due."

(2) If the taxpayer has any tax due, and the amount paid to the State Tax Commission with his tax return which is in excess of the tax due is less than the amount designated as a contribution on the tax return, only the actual amount paid in excess of the tax due shall be used as a contribution to the Senior Citizens Nutrition Programs Fund.

(3) The State Tax Commission shall explain in the instructions accompanying the individual income tax form the purposes for which the contributions authorized herein shall be used.

(4) This section shall apply to taxable years beginning on or after January 1, 1997.

(5) The Chairman of the State Tax Commission shall determine annually the total amount designated by individuals to be paid to the fund from their tax refunds, along with all interest earned thereon, and shall report such amount to the State Treasurer who shall pay such amount into the Senior Citizens Nutrition Programs Fund. In addition, the Chairman of the State Tax Commission shall determine annually the total amount of contributions made by individuals in excess of their tax due to be paid to the fund, and shall pay such amount to the State Treasurer who shall deposit such amount into the Senior Citizens Nutrition Programs Fund.

(6) (a) The moneys deposited in the fund may be expended only upon appropriation by the Legislature to the State Department of Human Services for the purpose of paying for meals and the costs of operating nutrition programs pursuant to the Older Americans Act. All moneys appropriated from the fund shall be allocated by the State Department of Human Services among the ten (10) regional planning and development districts as designated in Executive Order No. 81, dated June 11, 1971, as follows: fifty percent (50%) of the moneys shall be allocated equally among the ten (10) planning and development districts, and fifty percent (50%) of the moneys shall be allocated proportionately among the ten (10) planning and development districts on the basis that the number of persons sixty-five (65) years of age or older who reside in each planning and development district bears to the total number of persons sixty-five (65) years of age or older in the state.

(b) All moneys appropriated from the fund shall be paid by the State Department of Human Services directly to the planning and development districts in twelve (12) equal installments. None of the moneys appropriated from the fund shall be used for the payment of administrative costs of the State Department of Human Services or of the planning and development districts.

SECTION 2. This act shall take effect and be in force from and after January 1, 1997.