1997 Regular Session
To: Ways and Means
By: Representative Williams
House Bill 1549
(As Sent to Governor)
AN ACT TO PROVIDE A CHECKOFF ON THE INDIVIDUAL INCOME TAX FORM TO ALLOW TAXPAYERS TO VOLUNTARILY CONTRIBUTE A PORTION OF THEIR TAX REFUND INTO THE MISSISSIPPI COMMISSION FOR VOLUNTEER SERVICE FUND; TO CREATE THE MISSISSIPPI COMMISSION FOR VOLUNTEER SERVICE FUND; TO PROVIDE HOW MONIES IN SUCH FUND MAY BE EXPENDED; TO AMEND SECTION 43-55-23, MISSISSIPPI CODE OF 1972, TO CONFORM TO THE PROVISIONS OF THIS ACT; 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 and who will receive a tax refund from the State Tax Commission may designate that a contribution be made to the "Mississippi Commission for Volunteer Service Fund" established in Section 2 of House Bill No. 1549, 1997 Regular Session, by marking the appropriate box printed on the return pursuant to this subsection. In the case of a joint return, each spouse may designate that a portion of the refund shall be paid to such fund.
The State Tax Commission shall print on the Mississippi income tax form for residents a space for designating the contribution in substantially the following form:
"MISSISSIPPI COMMISSION FOR VOLUNTEER SERVICE FUND
I wish to contribute ()$1 ()$5 ()$10 () other $____ of my TAX REFUND TO THE MISSISSIPPI COMMISSION FOR VOLUNTEER SERVICE FUND."
(2) 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.
(3) This section shall apply to taxable years beginning on or after January 1, 1998.
(4) The Chairman of the State Tax Commission shall determine annually the total amount designated by individuals to be paid to the fund, along with all interest earned thereon, and shall report such amount to the State Treasurer who shall pay such amount into the "Mississippi Commission for Volunteer Service Fund" established in Section 2 of House Bill No. 1549, 1997 Regular Session.
SECTION 2. (1) There is established in the State Treasury a fund known as the "Mississippi Commission for Volunteer Service Fund" (hereinafter referred to as "fund"). The fund shall consist of monies obtained from contributions made pursuant to Section 1 of House Bill No. 1549, 1997 Regular Session. Monies in the fund, upon appropriation by the Legislature, may be expended by the Mississippi Commission for Volunteer Service, established in Section 43-55-3, Mississippi Code of 1972, to carry out the purposes of Sections 43-55-1 through 43-55-27, Mississippi Code of 1972. Unexpended amounts remaining in the fund at the end of the fiscal year shall not lapse into the State General Fund, and any interest earned on amounts in the fund shall be deposited to the credit of the fund.
SECTION 3. Section 43-55-23, Mississippi Code of 1972, as amended by Section 12 of House Bill No. 1704, 1997 Regular Session, is amended as follows:
43-55-23. (1) The institutions of higher learning and the Office of the Governor shall provide necessary administrative and staff support services to the State Commission for Volunteer Service. Additional support services may be provided, including, but not limited to, the use of office space, furniture and equipment, motor vehicles, travel and other related services. The commission shall employ an executive director, who shall be initially designated by the Governor. The executive director shall employ such staff as is necessary to carry out the provisions of this act. Future executive directors shall be selected by the commission.
(2) The commission may procure information and assistance from the state or any subdivision, municipal corporation, public officer, or governmental department or agency thereof. All agencies, officers, and political subdivisions of the state or municipal corporations shall provide the office with all relevant information and reasonable assistance on any matters of research within their knowledge or control.
(3) The commission may apply for, receive, and expend funds, grants, and services from local, state, or federal government, or any of their agencies, or any other public or private sources and is authorized to use funds derived from these sources for purposes reasonable and necessary to carry out the purposes of this act. The commission also may expend moneys, upon appropriation by the Legislature, from the Mississippi Commission for Volunteer Service Fund created in Section 2 of House Bill No. 1549, 1997 Regular Session.
(4) The commission shall submit its budget request through the Board of Trustees of State Institutions of Higher Learning. Such request shall be submitted by the board of trustees as a separate and distinct request made on behalf of the commission.
SECTION 4. This act shall take effect and be in force from and after July 1, 1997.