Delaware General Assembly

LOT 3/22/00

The General Assembly has ended, the current status is the final status.

6/2/99

Hudson

Sen. Cook

AN ACT TO AMEND TITLES 7, 16, 29, 30, AND 31 OF THE DELAWARE CODE RELATING TO DELAWARE PERSONAL INCOME TAX CHECKOFF PROGRAMS.

Delaware has six programs supported by donations of personal income tax refunds or additional payments of tax. This is accomplished by checking one or more of several boxes on the personal income tax return to designate a program and the amount of a taxpayer's contribution. The programs are the Delaware Non-game Fish and Wildlife, habitat and Natural Areas Preservation Fund; the Organ and Tissue Donor Awareness Trust Fund; the Emergency Housing Assistance Fund; the U. S. Olympics account; the Delaware Breast Cancer Education and Early Detection Fund; and the Delaware Children's Trust Fund. The statutes creating the funds and authorizing payment of donations are scattered throughout five titles of the Delaware Code. This bill will consolidate all existing income tax refund check-off provisions in a single subchapter of Title 30, chapter 11, relating to personal income taxes and streamline and modernize the language of these provisions without changing their meaning or operation. In most cases the statutes enabling the creation and administration of the funds remain in the respective titles of the Delaware Code where originally enacted. For returns received in 1998 and thereafter, the Bill allows the Division of Revenue to mail communications to donors on behalf of the recognized charity and avoids disclosure to the charity of the identity of donors.

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Takes effect upon being signed into law

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