MISSISSIPPI LEGISLATURE

2000 Regular Session

To: Finance

By: Senator(s) Furniss

AN ACT TO AUTHORIZE RESIDENT INDIVIDUAL INCOME TAXPAYERS TO DESIGNATE ANY PORTION OF THEIR TAX REFUND FOR DEPOSIT IN THE MISSISSIPPI FIRE FIGHTERS MEMORIAL BURN CENTER FUND; TO AMEND SECTIONS 27-7-89 AND 27-7-91, MISSISSIPPI CODE OF 1972, TO REMOVE THE REQUIREMENT THAT THE INCOME TAX CHECK-OFF FOR THE CONTRIBUTION OF A PORTION OF A PERSON'S INCOME TAX REFUND TO THE MISSISSIPPI EDUCATIONAL TRUST FUND AND THE MISSISSIPPI WILDLIFE HERITAGE FUND BE PLACED ON THE FACE OF THE MISSISSIPPI INCOME TAX FORM; 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 Fire Fighters Memorial Burn Center Fund created in Section 7-9-70, Mississippi Code of 1972, 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 FIRE FIGHTERS MEMORIAL BURN CENTER FUND.

I wish to contribute ( )$1 ( )$5 ( )$10 ( )Other $____ of my TAX REFUND TO THE MISSISSIPPI FIRE FIGHTERS MEMORIAL BURN CENTER 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, 2001.

(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 Fire Fighters Memorial Burn Center Fund.

SECTION 2. Section 27-7-89, Mississippi Code of 1972, is amended as follows:

27-7-89. (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 Educational Trust Fund" authorized in House Concurrent Resolution No. 35, 1985 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 EDUCATIONAL TRUST FUND.

I wish to contribute ()$1 ()$5 ()$10 () other $____ of my TAX REFUND TO THE MISSISSIPPI EDUCATIONAL TRUST 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, 1986.

(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 Educational Trust Fund" established in House Concurrent Resolution No. 35, 1985 Regular Session (Chapter 546, Laws of 1985).

SECTION 3. Section 27-7-91, Mississippi Code of 1972, is amended as follows:

27-7-91. (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 "Wildlife Heritage Fund" 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 WILDLIFE HERITAGE FUND.

I wish to contribute ()$1 ()$5 ()$10 () other $____ of my TAX REFUND TO THE MISSISSIPPI WILDLIFE HERITAGE 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, 1985.

SECTION 4. This act shall take effect and be in force from and after July 1, 2000.