MISSISSIPPI LEGISLATURE

2001 Regular Session

To: Ways and Means

By: Representative Compretta, Scott (80th)

AN ACT TO AUTHORIZE RESIDENT INDIVIDUAL INCOME TAXPAYERS TO DESIGNATE ANY PORTION OF THEIR TAX REFUND FOR DEPOSIT IN THE MISSISSIPPI SHELTER CARE FACILITIES FUND; TO CREATE THE "MISSISSIPPI SHELTER CARE FACILITIES FUND"; TO PROVIDE THAT MONIES IN SUCH FUND SHALL BE DISTRIBUTED EQUALLY TO THE LICENSED SHELTER CARE FACILITIES IN THIS STATE; 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 Shelter Care Facilities Fund created in Section 2 of this act 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 SHELTER CARE FACILITIES FUND.

I wish to contribute ( )$1 ( )$5 ( )$10 ( )Other $____ of my TAX REFUND TO THE MISSISSIPPI SHELTER CARE FACILITIES 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, 2002.