Bill Text: MS SB2746 | 2014 | Regular Session | Introduced

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Bill Title: Income tax refund; provide checkoff on individual tax form to allow contribution to Alliance for the Advancement of End of Life.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Failed) 2014-02-04 - Died In Committee [SB2746 Detail]

Download: Mississippi-2014-SB2746-Introduced.html

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MISSISSIPPI LEGISLATURE

2014 Regular Session

To: Finance

By: Senator(s) Burton

Senate Bill 2746

AN ACT TO AUTHORIZE RESIDENT INDIVIDUAL INCOME TAXPAYERS TO DESIGNATE ANY PORTION OF THEIR TAX REFUND FOR A CONTRIBUTION BE MADE TO ALLIANCE FOR THE ADVANCEMENT OF END OF LIFE CARE, INC.; 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 Department of Revenue may designate that a contribution be made to Alliance for the Advancement of End of Life Care, Inc., 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 Department of Revenue shall print on the Mississippi income tax form for residents a space for designating the contribution in substantially the following form:

"ALLIANCE FOR THE ADVANCEMENT OF END OF LIFE CARE, INC.

     I wish to contribute ( ) $1  ( ) $5  ( ) $10  ( ) Other $____ of my TAX REFUND TO ALLIANCE FOR THE ADVANCEMENT OF END OF LIFE CARE, INC."

     (2)  The Department of Revenue 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, 2013.

     (4)  The Department of Revenue shall determine annually the total amount designated by individuals to be paid to Alliance for the Advancement of End of Life Care, Inc., along with all interest earned thereon, and shall report such amount to the State Treasurer who shall pay such amount to Alliance for the Advancement of End of Life Care, Inc.

     SECTION 2.  This act shall take effect and be in force from and after its passage.