MISSISSIPPI LEGISLATURE

2003 Regular Session

To: Public Health and Welfare; Ways and Means

By: Representative Robertson, Dickson, Fredericks, Martinson, Thomas, Whittington

House Bill 918

AN ACT TO BE KNOWN AS THE BREAST CANCER ACT OF 2003; TO ESTABLISH THE BREAST CANCER RESEARCH PROGRAM AT THE UNIVERSITY OF MISSISSIPPI MEDICAL CENTER TO SUPPORT RESEARCH EFFORTS INTO THE CAUSE, CURE, TREATMENT, EARLIER DETECTION, AND PREVENTION OF BREAST CANCER; TO CREATE THE OVERSIGHT COMMITTEE ON BREAST CANCER RESEARCH TO ESTABLISH RESEARCH PRIORITIES FOR RESEARCH GRANTS MADE UNDER THE PROGRAM; TO CREATE A SPECIAL FUND IN THE STATE TREASURY TO BE KNOWN AS THE BREAST CANCER RESEARCH FUND, WHICH SHALL BE EXPENDED EXCLUSIVELY FOR THE PROGRAM; TO ESTABLISH WITHIN THE STATE DEPARTMENT OF HEALTH THE BREAST CANCER CONTROL PROGRAM TO PROVIDE FOR THE EARLY DETECTION, DIAGNOSIS, AND TREATMENT OF BREAST CANCER; TO CREATE THE BREAST CANCER CONTROL ADVISORY BOARD, WHICH SHALL MAKE RECOMMENDATIONS TO THE STATE DEPARTMENT OF HEALTH ON EXPENDITURES FOR THE PROGRAM AND ESTABLISH THE SCOPE OF SERVICES AND PRIORITIES OF THE PROGRAM; TO CREATE A SPECIAL FUND IN THE STATE TREASURY TO BE KNOWN AS THE BREAST CANCER CONTROL FUND, WHICH SHALL BE EXPENDED EXCLUSIVELY FOR THE PROGRAM; TO AMEND SECTION 27-69-13, MISSISSIPPI CODE OF 1972, TO INCREASE THE EXCISE TAX ON TOBACCO PRODUCTS; TO SPECIFY THE AMOUNT OF THE DISCOUNT OR COMPENSATION ON THE ADDITIONAL FACE VALUE OF STAMPS PURCHASED BY DEALERS TO COMPLY WITH THE INCREASE IN TAXES PROVIDED FOR BY THIS ACT; TO AMEND SECTION 27-69-75, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT THE REVENUE DERIVED FROM THE INCREASE IN TAXES PROVIDED FOR BY THIS ACT SHALL BE DEPOSITED INTO THE BREAST CANCER RESEARCH FUND AND THE BREAST CANCER CONTROL FUND; TO AMEND SECTION 27-69-31, MISSISSIPPI CODE OF 1972, TO CONFORM TO THE PRECEDING PROVISIONS; TO PROVIDE THAT THE INCREASE IN TAXES PROVIDED FOR BY THIS ACT SHALL NOT BE LEVIED DURING ANY FISCAL YEAR FOR WHICH THE LEGISLATURE HAS APPROPRIATED CERTAIN SPECIFIED SUMS FROM GENERAL FUNDS TO THE BREAST CANCER RESEARCH FUND AND THE BREAST CANCER CONTROL FUND; AND FOR RELATED PURPOSES.

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

     SECTION 1.  This act shall be known and may be cited as "The Breast Cancer Act of 2003."
     SECTION 2.  The Legislature finds and declares as follows:
          (a)  Breast cancer is a significant threat to the health of women.  Breast cancer is the most common form of cancer in women, and causes the death of a woman in the United States every twelve (12) minutes.
          (b)  The incidence of breast cancer continues to increase at a dramatic rate.  During the past decade, the incidence has increased by thirty percent (30%).

          (c)  Breast cancer exacts an enormous economic toll on our society, including over Two Billion Dollars ($2,000,000,000.00) in direct medical costs, and over Eight Billion Dollars ($8,000,000,000.00) in both direct medical and indirect costs.
          (d)  Medical experts still do not know the cause of breast cancer, or how to prevent breast cancer.
          (e)  The State of Mississippi must take the lead in combating the increasingly rapid spread of breast cancer and the current lack of knowledge with respect to breast cancer's cause and cure, and effective methods of prevention.
          (f)  It is the intent of the Legislature in enacting this act to fund essential research and services with respect to the cause, cure, detection and prevention of breast cancer, and breast cancer education.
     SECTION 3.  (1)  There is established at the University of Mississippi Medical Center the Breast Cancer Research Program.  This program shall support research efforts into the cause, cure, treatment, earlier detection, and prevention of breast cancer and shall be administered according to the following principles:
          (a)  The program shall fund innovative research and the dissemination of successful research findings, with special emphasis on research that complements, rather than duplicates the research funded by the federal government and other entities.
          (b)  All research grants shall be awarded on the basis of the research priorities established for the program and the scientific merit of the proposed research as determined by a peer review process governed by the Oversight Committee on Breast Cancer Research.  The committee shall consist of seven (7) members appointed by the Governor.  One (1) member shall represent the Mississippi State Medical Association, one (1) member shall represent the Mississippi Hospital Association, one (1) member shall represent the medical oncology community, one (1) member shall be a women's health advocate, and three (3) members shall represent the state institutions of higher learning.  At least one (1) member of the committee shall be appointed from each of the four (4) congressional districts.  The initial members of the committee shall be appointed to serve for terms as follows:  the terms of two (2) members shall expire on July 1, 2005; the terms of two (2) members shall expire on July 1, 2006, and the terms of three (3) members shall expire on July 1, 2007.  After the expiration of the initial terms, the members of the committee shall serve for terms of four (4) years from the expiration date of the previous term.
          (c)  The peer review process for the selection of research grants awarded under this program shall be generally modeled on that used by the National Institutes of Health in its grant making process, and the peer review process may stipulate that an applicant must have participated in an established grant process before applying for a grant under this program.
          (d)  An awardee shall be awarded grants for the full or partial cost of conducting the sponsored research grants and contracts.  All intellectual property assets developed under this program shall be treated in accordance with state and federal law.

     (2) (a)  There is created in the State Treasury a special fund to be known as the Breast Cancer Research Fund, which shall be comprised of the monies required to be deposited into the fund under Section 27-69-75(2)(a), and any other funds that may be made available for the fund by the Legislature.

          (b)  Monies in the Breast Cancer Research Fund shall be used exclusively for the purposes of the Breast Cancer Research Program as set forth in this section.  Monies in the fund shall be expended by the University of Mississippi Medical Center, upon appropriation by the Legislature, for the awarding of grants, chairs and contracts to researchers for research with respect to the cause, cure, treatment, prevention, and earlier detection of breast cancer and for developing leadership in research in Mississippi.

          (c)  Unexpended amounts remaining in the Breast Cancer Research Fund at the end of a fiscal year shall not lapse into the State General Fund, and any interest earned or investment earnings on amounts in the fund shall be deposited to the credit of the fund.

     SECTION 4.  (1)  There is established within the State Department of Health the Breast Cancer Control Program.  This program shall provide for the early detection, diagnosis, and treatment of breast cancer.  The program shall be administered according to the following principles:
          (a)  The program shall provide for breast cancer education and awareness so as to insure early detection and conduct surveillance activities across the state.
          (b)  The program shall provide screening of women for breast cancer, including mammography, as an early detection health care measure.
          (c)  After screening, the program shall provide medical referrals and financial assistance for services necessary for definitive diagnosis, including nonradiological techniques and biopsy.
          (d)  If a positive diagnosis is made, the program shall provide the necessary advocacy and financial assistance to help the person obtain necessary treatment.

     (2)  There is created a Breast Cancer Control Advisory Board, which shall consist of eight (8) members appointed by the Governor.  One (1) member shall represent the Mississippi State Medical Association, one (1) member shall represent the Central Mississippi Affiliate of the Susan G. Komen Breast Cancer Foundation, one (1) member shall represent the Mississippi Hospital Association, one (1) member shall represent the American Cancer Society, one (1) member shall represent the Mississippi Nurses Association, one (1) member shall represent the medical oncology community, one (1) member shall represent the radiation oncology community, and one (1) member shall be a womens' health advocate.  At least one (1) member of the advisory board shall be appointed from each of the four (4) congressional districts.  The initial members of the advisory board shall be appointed to serve for terms as follows:  the terms of two (2) members shall expire on July 1, 2005; the terms of three (3) members shall expire on July 1, 2006, and the terms of three (3) members shall expire on July 1, 2007.  After the expiration of the initial terms, the members of the advisory board shall serve for terms of four (4) years from the expiration date of the previous term.
     (3)  The duties of the Breast Cancer Control Advisory Board shall be as follows:

          (a)  Make recommendations to the State Department of Health on expenditures of monies in the Breast Cancer Control Fund created in subsection (4) of this section.

          (b)  Establish the scope of services of the Breast Cancer Control Program and programmatic priorities based on the analysis of available information. 

          (c)  Develop eligibility criterion to be applied in evaluating requests for financial assistance from screened women who are found to be in need of diagnostic and treatment services.         (d)  Review contractual agreements with providers who will be rendering services through the Breast Cancer Control Program. 

     (4)  (a)  There is created in the State Treasury a special fund to be known as the Breast Cancer Control Fund, which shall be comprised of the monies required to be deposited into the fund under Section 27-69-75(2)(b), and any other funds that may be made available for the fund by the Legislature.

          (b)  Monies in the Breast Cancer Control Fund shall be used exclusively for the purposes of the Breast Cancer Control Program as set forth in this section.  Monies in the fund shall be expended by the State Department of Health, upon appropriation by the Legislature, for the Breast Cancer Control Program in accordance with the recommendations of the Breast Cancer Control Advisory Board. 

          (c)  Unexpended amounts remaining in the Breast Cancer Control Fund at the end of a fiscal year shall not lapse into the State General Fund, and any interest earned or investment earnings on amounts in the fund shall be deposited to the credit of the fund.

     SECTION 5.  Section 27-69-13, Mississippi Code of 1972, is amended as follows:

     27-69-13.  (1)  There is * * * imposed, levied and assessed, to be collected and paid as hereinafter provided in this chapter, an excise tax on each person or dealer in cigarettes, cigars, stogies, snuff, chewing tobacco, and smoking tobacco, or substitutes therefor, upon the sale, use, consumption, handling or distribution in the State of Mississippi, as follows:

          (a)  On cigarettes, the rate of tax shall be Eighteen-twentieths of One Cent (18/20 of 1¢) on each cigarette sold with a maximum length of one hundred twenty (120) millimeters; any cigarette in excess of this length shall be taxed as if it were two (2) or more cigarettes.  * * * However, if the federal tax rate on cigarettes in effect on July 1, 1985, is reduced, then the rate as provided in this paragraph (a) shall be increased by the amount of the federal tax reduction.  That tax increase shall take effect on the first day of the month following the effective date of the reduction in the federal tax rate.

          (b)  (i)  In addition to the excise tax levied by paragraph (a), there is levied an excise tax of One-eighth of One Cent (1/8 of 1¢) on each cigarette sold with a maximum length of one hundred twenty (120) millimeters; any cigarette in excess of this length shall be taxed as if it were two (2) or more cigarettes.

              (ii)  On or before the fifteenth of August 2003, and each succeeding month thereafter, the revenue derived from the excise tax on cigarettes that is levied by subparagraph (i) of this paragraph shall be deposited into the proper funds in the State Treasury as provided in Section 27-69-75(2).

          (c)  On cigars, cheroots, stogies, snuff, chewing and smoking tobacco and all other tobacco products except cigarettes, the rate of tax shall be fifteen percent (15%) of the manufacturer's list price.

          (d)  (i)  In addition to the excise tax levied by paragraph (c), there is levied an excise tax of two percent (2%) of the manufacturer's list price on cigars, cheroots, stogies, snuff, chewing and smoking tobacco and all other tobacco products, except cigarettes.

              (ii)  On or before the fifteenth day of August 2003, and each succeeding month thereafter, the revenue derived from the excise tax on other tobacco products, except cigarettes, that is levied by subparagraph (i) of this paragraph shall be deposited into the proper funds in the State Treasury as provided in Section 27-69-75(2).

     (2)  No stamp evidencing the tax * * * levied on cigarettes by this section shall be of a denomination of less than One Cent (1¢), and whenever the tax computed at the rates * * * prescribed on cigarettes in this section shall be a specified amount, plus a fractional part of One Cent (1¢), the package shall be stamped for the next full cent.  However, (a) the additional face value of stamps purchased to comply with taxes imposed by subsection (1)(a) and subsection (1)(c) of this section after June 1, 1985, shall be subject to a four percent (4%) discount or compensation to dealers for their services rather than the eight percent (8%) discount or compensation allowed by Section 27-69-31; and (b) the additional face value of stamps purchased to comply with taxes imposed by subsection (1)(b) and subsection (1)(d) of this section after July 1, 2003, shall be subject to a three percent (3%) discount or compensation to dealers for their services rather than the eight percent (8%) discount or compensation allowed by Section 27-69-31.

     (3)  Every wholesaler shall purchase stamps as provided in this chapter, and affix the same to all packages of cigarettes handled by him as * * * provided in this section.

     (4)  The * * * tax levied by this chapter is levied upon the sale, use, gift, possession, or consumption of tobacco within the State of Mississippi, and the impact of the tax levied by this chapter is * * * declared to be on the vendee, user, consumer, or possessor of tobacco in this state * * * when the tax is paid by any other person, the payment shall be considered as an advance payment and shall thereafter be added to the price of the tobacco and recovered from the ultimate consumer or user.

     SECTION 6.  Section 27-69-75, Mississippi Code of 1972, is amended as follows:

     27-69-75.  (1)  All taxes levied by this chapter shall be payable to the commissioner in cash, or by personal check, cashier's check, bank exchange, post office money order or express money order, and shall be deposited by the commissioner in the State Treasury on the same day collected.  No remittance other than cash shall be a final discharge of liability for the tax * * * assessed and levied under this chapter, unless and until it has been paid in cash to the commissioner.

     (2)  The revenue derived from the taxes levied in Sections 27-69-13(1)(b) and 27-69-13(1)(d) shall be deposited into the State Treasury, as follows:

          (a)  Twenty percent (20%) of the revenue collected shall be deposited to the credit of the Breast Cancer Research Fund that is created by Section 3(2) of this act.
          (b)  Eighty percent (80%) of the revenue collected shall be deposited to the credit of the Breast Cancer Control Fund that is created by Section 4(4) of this act.

     (3)  All tobacco taxes collected, except for those revenues required to be deposited into special funds as provided in subsection (2) of this section, including tobacco license taxes, shall be deposited into the State Treasury to the credit of the General Fund.

     (4)  Wholesalers who are entitled to purchase stamps at a discount, as provided by Section 27-69-31, may have consigned to them, without advance payment, those stamps, if and when the wholesaler * * * gives to the commissioner a good and sufficient bond executed by some surety company authorized to do business in this state, conditioned to secure the payment for the stamps so consigned.  The commissioner shall require payment for those stamps not later than thirty (30) days from the date the stamps were consigned.

     SECTION 7.  Section 27-69-31, Mississippi Code of 1972, is amended as follows:

     27-69-31.  Dealers subject to the provisions of this chapter shall be allowed, as compensation for their services in affixing the stamps * * * required by this chapter, a sum equal to eight percent (8%) of the face value of the stamps purchased by them,  except as otherwise provided in Section 27-69-13(2); however, the commission shall allow no discount on the purchase of stamps by wholesalers of an aggregate amount of less than One Hundred Dollars ($100.00), and by retailers of an aggregate amount of less than Fifty Dollars ($50.00) in any one order.

     It is further provided that the commissioner may, in his discretion, either reduce the compensation allowed, or disallow any compensation for the affixing of stamps, for failure of the dealer to comply with any provisions of the law or rules and regulations promulgated by the commissioner.

     SECTION 8.  The taxes provided for in Section 27-69-13(1)(b) and 27-69-13(1)(d) shall not be levied during any fiscal year for which the Legislature has appropriated at least Eight Hundred Thousand Dollars ($800,000.00) from general funds to the Breast Cancer Research Fund and at least Three Million Two Hundred Thousand Dollars ($3,200,000.00) from general funds to the Breast Cancer Control Fund.

     SECTION 9.  This act shall take effect and be in force from and after July 1, 2003.