Senate Bill 3035

AN ACT TO CREATE THE MISSISSIPPI MILITARY FAMILY RELIEF FUND; TO PROVIDE THAT MONEY IN THE FUND SHALL BE UTILIZED TO MAKE GRANTS TO FAMILIES THAT EXPERIENCE A FINANCIAL HARDSHIP AS A RESULT OF A FAMILY MEMBER WHO IS A MISSISSIPPI RESIDENT AND WHO IS A MEMBER OF THE MISSISSIPPI NATIONAL GUARD OR THE RESERVES OF THE ARMED FORCES OF THE UNITED STATES BEING CALLED TO ACTIVE DUTY AS A RESULT OF THE SEPTEMBER 11, 2001, TERRORIST ATTACKS; TO PROVIDE THAT THE ADJUTANT GENERAL SHALL ESTABLISH ELIGIBILITY REQUIREMENTS FOR RECEIPT OF THE GRANTS AND THE AMOUNT OF THE GRANTS BY RULE; TO AUTHORIZE RESIDENT INDIVIDUAL INCOME TAXPAYERS TO DESIGNATE ANY PORTION OF THEIR TAX REFUND FOR DEPOSIT INTO THE MISSISSIPPI MILITARY FAMILY RELIEF FUND; TO AMEND SECTION 33-3-11, MISSISSIPPI CODE OF 1972, IN CONFORMITY THERETO; AND FOR RELATED PURPOSES.

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

SECTION 1. A special fund to be designated the "Mississippi Military Family Relief Fund," is created in the State Treasury. The fund shall be maintained by the State Treasurer as a separate and special fund, separate and apart from the General Fund of the state. The fund shall consist of any money designated for deposit therein from any source, including, but not limited to, private contributions and money designated for deposit therein by Section 2, Senate Bill No. 3035, 2005 Regular Session. Unexpended amounts remaining in the 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 into the fund. Money in the fund shall be under the direction of the Department of Finance and Administration, based upon recommendations made by the Adjutant General, and such funds shall be paid by the State Treasurer upon warrants issued by the Department of Finance and Administration. Money in the fund shall be utilized to make grants to families that experience a financial hardship as a result of a family member who is a Mississippi resident and a member of the Mississippi National Guard or the Reserves of the Armed Forces of the United States being called to active duty as a result of the September 11, 2001, terrorist attacks. The Adjutant General shall establish eligibility requirements for receipt of the grants and the amount of the grants by rule.

SECTION 2. (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 Military Family Relief Fund created in Section 1, Senate Bill No. 3035, 2005 Regular Session, to authorize resident individual income taxpayers to designate any portion of their tax refund for deposit into the Mississippi Military Family Relief 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 Military Family Relief Fund

I wish to contribute ( ) $1 ( ) $5 ( ) $10 ( ) Other $____ of my tax refund to the Mississippi Military Family Relief 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, 2005.

(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 Military Family Relief Fund.

SECTION 3. Section 33-3-11, Mississippi Code of 1972, is amended as follows:

33-3-11. (1) The Adjutant General shall:

(a) Appoint all of the employees of his department and he may remove any of them at his discretion;

(b) Keep rosters of all active, reserve and retired members of the militia of this state, and keep in his office all records and papers required to be kept and filed therein;

(c) Submit to the Governor in each year preceding a regular session of the Legislature a printed detailed report of the transactions of his office, the expenses thereof, and such operations and conditions of the National Guard of this state as may be required by the Governor;

(d) Cause the military law, the regulations of the National Guard of this state and such other military publications as may be necessary for the military service to be distributed at the expense of the state to commands so that all personnel of the National Guard of this state will have access to same;

(e) Keep records on and preserve all military property belonging to the state;

(f) Keep just and true accounts of all monies received and disbursed by him;

(g) Attest all commissions and warrants issued to military officers of this state;

(h) Have a seal;

(i) Make such regulations pertaining to the preparations of reports and returns and to the care and preservation of property in possession of the state for military purposes, whether belonging to the state or the United States, as in his opinion the conditions demand;

(j) Attend the care, preservation, safekeeping, transportation and repairing of the arms, ordnance, accouterments, equipment and all other military property belonging to the state or issued to the state by the government of the United States for military purposes, and keep accurate accounts thereof;

(k) Issue such military property as the necessity of the services require and make purchases for that purpose. No military property shall be issued or loaned, except upon an emergency, to persons or organizations other than those belonging to the National Guard of Mississippi except to such portions of the unorganized militia as may be called out by the Governor;

(l) Keep the reports and returns of troops and all other writings and documents required to be preserved by the state military headquarters;

(m) Make rules establishing the eligibility criteria for grants from the Mississippi Military Family Relief Fund and the amount of such grants;

(n) Keep necessary records attesting to the service of individuals of Mississippi forces for the Spanish American War and all subsequent wars and insurrections. The Adjutant General is authorized to make a determination as to when old records have only historical value, and therefore, transfer them to the state Department of Archives and History for reference and preservation.

(2) Those records and relics not required for efficient operation of the military department may be turned over to the Department of Archives and History for preservation.

(3) The Adjutant General with the approval of the Governor shall provide for and be responsible for the organization, training, tactical employment and discipline of the Mississippi National Guard, Mississippi State Guard and the unorganized militia when called to active state duty.

SECTION 4. This act shall take effect and be in force from and after its passage.