AN ACT ESTABLISHING THE CONNECTICUT NATIONAL GUARD RELIEF ACCOUNT.

Be it enacted by the Senate and House of Representatives in General Assembly convened:

Section 1. (NEW) (Effective from passage) (a) There is established an account to be known as the "Connecticut National Guard relief account" which shall be a separate, nonlapsing account within the General Fund. Any moneys collected under the contribution system established under section 12-743 of the general statutes, as amended by this act, shall be deposited by the Commissioner of Revenue Services into the account. The account may also receive moneys from public and private sources or from the federal government. All moneys deposited in the account shall be used by the Military Department or by persons acting under a contract with said department to provide relief services to members of the Connecticut National Guard and their dependents.

(b) The Adjutant General shall adopt regulations, in accordance with the provisions of chapter 54, to provide for distribution of funds available pursuant to this section and section 12-743 of the general statutes, as amended by this act.

Sec. 2. Section 27-128 of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):

The Governor is authorized to transfer, from time to time, as may be found expedient, funds existing in the Soldiers, Sailors and Marines' Fund, [and] funds of the Veterans' Home and Hospital and funds in the Connecticut National Guard relief account established pursuant to section 1 of this act, from one of said funds to the other of said funds.

Sec. 3. Section 12-743 of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):

(a) Any taxpayer filing a return under this chapter may contribute any part of a refund under this chapter to (1) the organ transplant account established pursuant to section 17b-288, (2) the AIDS research education account established pursuant to section 19a-32a, (3) the endangered species, natural area preserves and watchable wildlife account established pursuant to section 22a-27l, (4) the breast cancer research and education account established pursuant to section 19a-32b, [or] (5) the safety net services account established pursuant to section 17b-112f, or (6) the Connecticut National Guard relief account established pursuant to section 1 of this act, by indicating on the tax return, in a manner provided for by the Commissioner of Revenue Services pursuant to subsection (b) of this section, the amount to be contributed to the account.

(b) The Commissioner of Revenue Services shall revise the tax return form to implement the provisions of subsection (a) of this section which form shall include spaces on the return in which taxpayers may indicate their intention to make a contribution in accordance with this section. The spaces shall include three boxes for each account with suggested whole dollar amounts, with the lowest suggested contribution being at least two dollars, and one additional box for other whole dollar amounts. The commissioner shall include in the instructions accompanying the tax return a description of the purposes for which the organ transplant account, the AIDS research education account, the endangered species, natural area preserves and watchable wildlife account, the breast cancer research and education account, [and] the safety net account and the Connecticut National Guard relief account were created.

(c) A designated contribution of all or part of any refund shall be irrevocable upon the filing of the return and shall be made in the full amount designated if the refund found due the taxpayer upon the initial processing of the return, and after any deductions required by this chapter, is greater than or equal to the designated contribution. If the refund due, as determined upon initial processing, and after any deductions required by this chapter, is less than the designated contribution, the contribution shall be made in the full amount of the refund. The Commissioner of Revenue Services shall subtract the amount of any contribution of all or part of any refund from the amount of the refund initially found due the taxpayer and shall certify the difference to the Secretary of the Office of Policy and Management and the Treasurer for payment to the taxpayer in accordance with this chapter. For the purposes of any subsequent determination of the taxpayer's net tax payment, such contribution shall be considered a part of the refund paid to the taxpayer.

(d) The Commissioner of Revenue Services, after notification of and approval by the Secretary of the Office of Policy and Management, may deduct and retain from the funds so collected an amount equal to the costs of implementing this section and sections 17b-288, 19a-32a, 22a-27l, 19a-32b and 17b-112f but not to exceed seven and one-half per cent of the funds contributed in any fiscal year and in no event shall exceed the total cost of implementation of said sections.

Statement of Purpose:

To establish the Connecticut National Guard relief account within the General Fund to provide relief services to members of the Connecticut National Guard and their families.

[Proposed deletions are enclosed in brackets. Proposed additions are indicated by underline, except that when the entire text of a bill or resolution or a section of a bill or resolution is new, it is not underlined.]