Substitute House Bill No. 7122
          Substitute House Bill No. 7122

              PUBLIC ACT NO. 93-233

AN ACT CONCERNING  AN ORGAN TRANSPLANT FUND AND AN
ENDANGERED  SPECIES, NATURAL  AREA  PRESERVES  AND
WATCHABLE WILDLIFE ACCOUNT.



    Section  1.  (NEW)  (a)  Any taxpayer filing a
return under chapter 229 of the  general  statutes
for  taxable  years commencing on or after January
1, 1993, may contribute any part of a refund under
said  chapter to the organ transplant fund account
established pursuant to section 2 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 a space on the return in  which
taxpayers  may  indicate their intention to make a
contribution in accordance with this section.  The
space  shall  include  three  boxes 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  fund
account was 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  chapter  229  of
the  general statutes, is greater than or equal to
the designated contribution. If the refund due, as
determined  upon initial processing, and after any
deductions required by chapter 229 of the  general
statutes,    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  chapter  229  of   the   general
statutes.  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 section 2  of  this  act  but  not  to
exceed  seven  and  one-half per cent of the funds
contributed.
    Sec. 2. (NEW)  (a)  There  is  established  an
organ transplant fund  account  which  shall  be a
separate, nonlapsing account  within  the  general
fund. Any moneys  collected under the contribution
system established under  section  1  of  this act
shall be deposited  by the commissioner of revenue
services into the  account.  This 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 department of
health services or persons acting under a contract
with the department,  (1)  to  assist residents of
the state in  paying  all  or  part  of  any costs
associated  with  a   medically   required   organ
transplant or (2)  the promotion of the income tax
contribution system and  the organ transplant fund
account.  Expenditures from  the  account  in  any
fiscal year for  the promotion of the contribution
system or the  account  shall  not  exceed ten per
cent of the  amount  of  moneys  raised during the
previous  fiscal  year  provided  such  limitation
shall not apply to an expenditure of not more than
fifteen thousand dollars  from  the  account on or
before July 1,  1994,  to  reimburse  expenditures
made on or  before  said  date, with prior written
authorization  of  the   commissioner   of  health
services, by private  organizations to promote the
contribution system and  the organ transplant fund
account.
    (b) The commissioner  of health services shall
adopt   regulations,  in   accordance   with   the
provisions of chapter  54 of the general statutes,
to provide for the distribution of funds available
pursuant to this act.
    Sec. 3. (NEW) (a) Any taxpayer filing a return
under chapter 229  of  the  general  statutes  for
taxable years commencing  on  or  after January 1,
1993, may contribute  any  part  of a refund under
said chapter to  the  endangered  species, natural
area  preserves  and  watchable  wildlife  account
established pursuant to  section 4 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  a  space  on  return  in which
taxpayers may indicate  their  intention to make a
contribution in accordance  with this section. The
space shall include  three  boxes  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 endangered species, natural
area preserves and  watchable wildlife account was
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  chapter 229 of
the general statutes,  is  greater  to or equal to
the designated contribution. If the refund due, as
determined upon initial  processing, and after any
deductions required by  chapter 229 of the general
statutes,   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  chapter   229   of  the  general
statutes.  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
sections 3 and  4  of  this  act 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
this act.
    Sec. 4. (NEW)  (a)  There  is  established  an
endangered  species, natural  area  preserves  and
watchable  wildlife  account   which  shall  be  a
separate, nonlapsing account  within  the  general
fund. Any moneys  collected under the contribution
system established under  section  1  of  this act
shall be deposited  by the commissioner of revenue
services into the  account.  This 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 department of
environmental protection, or  persons acting under
a  contract  with  the  department,  for  (1)  the
identification,   protection,   conservation    or
management of, or  the  development and production
of materials or  facilities  providing information
or  education  concerning,   endangered   species,
natural area preserves  or  nonharvested wildlife;
or  (2)  the   promotion   of   the   income   tax
contribution system and  the  endangered  species,
natural  area  preserves  and  watchable  wildlife
account.  Expenditures from  the  account  in  any
fiscal year for  the promotion of the contribution
system or the  account  shall  not  exceed ten per
cent of the  amount  of  moneys  raised during the
previous  fiscal  year  provided  such  limitation
shall not apply to an expenditure of not more than
fifteen thousand dollars  from  the  account on or
before July 1,  1994,  to  reimburse  expenditures
made on or  before  said  date, with prior written
authorization of the commissioner of environmental
protection, by private  organizations  to  promote
the  contribution  system   and   the   endangered
species,  natural  area  preserves  and  watchable
wildlife account.
    (b)   The   commissioner    of   environmental
protection shall adopt  regulations, in accordance
with the provisions  of  chapter 54 of the general
statutes, to provide  for  distribution  of  funds
available pursuant to this act.
    Sec. 5. (NEW) (a) Any taxpayer filing a return
under chapter 229  of  the  general  statutes  for
taxable years commencing  on  or  after January 1,
1993, may contribute  any  part  of a refund under
said chapter to  the  AIDS research education fund
account established pursuant  to section 6 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  a space on the return in which
taxpayers may indicate  their  intention to make a
contribution in accordance  with this section. The
space shall include  three  boxes  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  AIDS  research  education
fund account was 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  chapter 229 of
the general statutes,  is greater than or equal to
the designated contribution. If the refund due, as
determined upon initial  processing, and after any
deductions required by  chapter 229 of the general
statutes,   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  chapter   229   of  the  general
statutes.  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 section  6  of  this  act  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
this act.
    Sec. 6. (NEW) (a) There is established an AIDS
research education fund  account  which shall be a
separate, nonlapsing account  within  the  general
fund. Any moneys  collected under the contribution
system established under  section  5  of  this act
shall be deposited  by the commissioner of revenue
services into the  account.  This 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 department of
health services or persons acting under a contract
with the department,  (1) to assist AIDS research,
education  and  AIDS-related   community   service
programs or (2)  the  promotion  of the income tax
contribution   system  and   the   AIDS   research
education  fund  account.  Expenditures  from  the
account in any  fiscal  year  for the promotion of
the contribution system  or  the account shall not
exceed ten per cent of the amount of moneys raised
during  the previous  fiscal  year  provided  such
limitation shall not  apply  to  an expenditure of
not more than  fifteen  thousand  dollars from the
account on or  before  July  1, 1994, to reimburse
expenditures made on  or  before  said  date, with
prior written authorization of the commissioner of
health  services,  by   private  organizations  to
promote  the  contribution  system  and  the  AIDS
research education fund account.
    (b) The commission  of  health  services shall
adopt   regulations,  in   accordance   with   the
provisions of chapter  54 of the general statutes,
to provide for the distribution of funds available
pursuant to this act.