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2004 SESSION

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CHAPTER 649 An Act to amend the Code of Virginia by adding sections numbered 30-19.1:10 and 58.1-344.3, relating to procedures for evaluating and granting voluntary contributions of refunds legislation. [H 1486] Approved April 12, 2004

Be it enacted by the General Assembly of Virginia:

1. That the Code of Virginia is amended by adding sections numbered 30-19.1:10 and 58.1-344.3 as follows:

§ 30-19.1:10. Legislation creating voluntary contributions of refunds to certain organizations.

A. Legislation providing a voluntary contribution of tax refunds in accordance with the applicable provisions of Article 4 (§ 58.1-340 et seq.) of Chapter 3 of Title 58.1 shall be considered by the General Assembly only if the following requirements are satisfied:

1. No more than 25 voluntary contributions of refunds provisions shall be in the Code of Virginia and listed on the individual income tax returns;

2. Any provision in the Code that names an organization or entity as a recipient of voluntary contributions of refunds, which organization or entity fails to receive through voluntary contributions of refunds at least $10,000 annually for three consecutive years, shall be repealed and the name removed from the list of such organizations on the individual income tax return; and

3. All provisions allowing such contributions shall be reviewed annually by the House and Senate Finance Committees.

§ 58.1-344.3. Voluntary contributions of refunds requirements.

For taxable years beginning on and after January 1, 2004, all voluntary contributions of tax refunds legislation shall satisfy the requirements in § 30-19.1:10.

2. That if an organization or entity that is a recipient of voluntary contributions at the time this act becomes effective is removed from the list of such organizations in accordance with this act, the following shall be the first two new organizations added to such list in the order in which they appear herein: (i) the Department of Emergency Management for the Office of Commonwealth Preparedness and (ii) all entities in the Commonwealth that officially have been designated as cancer centers by the National Cancer Institute.

3. That the Tax Commissioner shall provide descriptions, including their purpose, of (i) the Office of Commonwealth Preparedness and (ii) all entities in the Commonwealth officially designated as cancer centers by the National Cancer Institute in the instructions that accompany the annual Virginia income tax return package.