Bill Text: DE HB228 | 2021-2022 | 151st General Assembly | Draft
Bill Title: An Act To Amend Title 30 Of The Delaware Code Relating To Charitable Donations To The Delaware Combined Campaign For Justice Through The Personal Income Tax Return.
Spectrum: Partisan Bill (Democrat 14-0)
Status: (Passed) 2021-07-30 - Signed by Governor [HB228 Detail]
Download: Delaware-2021-HB228-Draft.html
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SPONSOR: |
Rep. Griffith & Rep. Bush & Rep. Lynn & Sen. Gay & Sen. Hansen & Sen. Townsend |
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Reps. Baumbach, Heffernan, K. Johnson, Kowalko, Lambert; Sens. Ennis, Sokola, Walsh |
HOUSE OF REPRESENTATIVES
151st GENERAL ASSEMBLY
HOUSE BILL NO. 228
AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO CHARITABLE DONATIONS TO THE DELAWARE COMBINED CAMPAIGN FOR JUSTICE THROUGH THE PERSONAL INCOME TAX RETURN.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF DELAWARE:
Section 1. Amend Chapter 11 of Title 30 of the Delaware Code by making deletions as shown by strike through and insertions as shown by underline as follows:
§ 1186. Delaware Children’s Trust Fund [Repealed] Delaware Combined Campaign for Justice Fund.
(a) There is hereby established a Delaware Combined Campaign for Justice Fund for individuals who claim an overpayment of taxes to designate a portion of the overpayment to be paid to the Fund, or individuals who have an income tax liability to designate an amount to be paid to the Fund, according to subsections (b) and (c) of this section.
(b) An individual who claims an overpayment of taxes on an income tax return may designate that $1.00 or more shall be deducted from the refund that would otherwise be payable to the individual and paid to the Delaware Combined Campaign for Justice Fund.
(c) An individual who has an income tax liability may, in addition to the obligation, include a donation of $1.00 or more to be paid to the Delaware Combined Campaign for Justice Fund.
(d) The Division of Revenue shall provide a space on the Delaware income tax return form or schedule by which an individual may voluntarily designate a contribution of an amount of $1.00 or more to the Delaware Combined Campaign for Justice Fund.
(e) The Division of Revenue shall determine the total amount designated under to this section and shall transfer the amount designated to the Delaware Combined Campaign for Justice to advance its efforts to fund civil legal services for disadvantaged Delawareans.
(f) On a schedule to be determined by the Delaware State Clearinghouse Committee, the Delaware Combined Campaign for Justice shall submit a detailed report to members of the Committee of revenues, expenditures, and program measures for the fiscal period in question. The report must be descriptive, but concise and informative. The Committee may require any person employed by or associated with the Delaware Combined Campaign for Justice to appear before the Committee and to answer questions as the Committee may raise.
SYNOPSIS
This Act adds the Delaware Combined Campaign for Justice to the 21 charitable organizations listed on the Delaware personal income tax return to which Delaware tax payers may contribute, either through paying a portion of a refund owed, or an amount in addition to taxes owed through a check off. The Delaware Combined Campaign for Justice was established in 1999 as a partnership of the Delaware State Bar Association, Community Legal Aid Society, Inc., Delaware Volunteer Legal Services and Legal Services Corporation of Delaware. The partners joined to increase the availability of civil legal services to disadvantaged people in Delaware by increasing the resources available to fund legal services.
