09
SB201/AP
Senate
Bill 201
By:
Senators Balfour of the 9th, Buckner of the 44th, Williams of the 19th, Golden
of the 8th, Mullis of the 53rd and others
AS
PASSED
AN
ACT
To
amend Chapter 12 of Title 31 of the Official Code of Georgia Annotated, relating
to control of hazardous conditions, preventable diseases, and metabolic
disorders, so as to provide for voluntary contributions through individual
income tax returns and other mechanisms for cancer research; to provide for
related matters; to repeal conflicting laws; and for other
purposes.
BE
IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION
1.
Chapter
12 of Title 31 of the Official Code of Georgia Annotated, relating to control of
hazardous conditions, preventable diseases, and metabolic disorders, is amended
by revising Code Section 31-12-14, relating to breast cancer, prostate cancer,
and ovarian cancer research program fund, as follows:
"31-12-14.
(a)
The General Assembly finds that it is in the best interest of the state to
provide for cancer research programs. In addition to and as a supplement to
traditional financing mechanisms for such programs, it is the policy of this
state to enable and encourage citizens voluntarily to support such
programs.
(b)
To support programs for cancer research, the department may, without limitation,
promote and solicit voluntary contributions through the individual income tax
return contribution mechanism established in subsection (e) of this Code section
or through any fund raising or other promotional techniques deemed appropriate
by the department.
(c)
There is established a special fund to be known as the 'Cancer Research Program
Fund.' This fund shall consist of all moneys contributed under subsection (b)
of this Code section, all moneys transferred to the department under subsection
(e) of this Code section, and any other moneys contributed to this fund. All
balances in the fund shall be deposited in an interest-bearing account
identifying the fund and shall be carried forward each year so that no part
thereof may be deposited in the general treasury. The fund shall be administered
and the moneys held in the fund shall be expended by the department through
contracts for cancer research conducted in Georgia.
(d)
Contributions to the fund shall be deemed supplemental to and shall in no way
supplant funding that would otherwise be appropriated for these purposes.
Contributions shall only be used for research and for administrative costs
authorized in paragraph (2) of subsection (e) of this Code section and shall not
be used for personnel or administrative positions. The department shall prepare,
by February 1 of each year, an accounting of the moneys received and expended
from the fund and a review and evaluation of all expended moneys of the fund.
The report shall be made available to the Governor, the Lieutenant Governor, the
Speaker of the House of Representatives, the members of the Board of Human
Resources, and, upon request, to members of the public.
(e)(1)
Unless an earlier date is deemed feasible and is established by the Governor,
each Georgia individual income tax return form for taxable years beginning on or
after January 1, 2000, shall contain appropriate language, to be determined by
the state revenue commissioner, offering the taxpayer the opportunity to
contribute to the Cancer Research Program Fund established in subsection (c) of
this Code section by either donating all or any part of any tax refund due, by
authorizing a reduction in the refund check otherwise payable, or by
contributing any amount over and above any amount of tax owed by adding that
amount to the taxpayer's payment. The instructions accompanying the individual
income tax return form shall contain a description of the purposes for which
this fund was established and the intended use of moneys received from the
contributions. Each taxpayer required to file a state individual income tax
return who desires to contribute to such fund may designate such contribution as
provided in this Code section on the appropriate individual income tax return
form.
(2)
The Department of Revenue shall determine annually the total amount so
contributed, shall withhold therefrom a reasonable amount for administering this
voluntary contribution program, and shall transmit the balance to the department
for deposit in the fund established in subsection (c) of this Code section;
provided, however, that the amount retained for administrative costs, including
implementation costs, shall not exceed $50,000.00 per year. If, in any tax year,
the administrative costs of the Department of Revenue for collecting
contributions pursuant to this Code section exceed the sum of such
contributions, the administrative costs which the Department of Revenue is
authorized to withhold from such contributions shall not exceed the sum of such
contributions."
SECTION
2.
All
laws and parts of laws in conflict with this Act are repealed.