Introduced Version
SENATE BILL No. 75
_____
DIGEST OF INTRODUCED BILL
Citations Affected: IC 6-8.1-9-4; IC 10-17-1-6; IC 10-17-12.
Synopsis: Military family relief. Establishes the military family relief
trust fund (fund) to provide grants to the families of Indiana residents
who: (1) are members of the Indiana National Guard or the armed
forces reserves; and (2) have been called to active duty after September
11, 2001. Allows the veterans' affairs commission to establish the
eligibility criteria and application and selection procedures for the
grants. Funds the fund by taxpayer designation on a state income tax
return of all or part of a state income tax refund. Makes an
appropriation.
Effective: January 1, 2007.
Long
January 9, 2006, read first time and referred to Committee on Tax and Fiscal Policy.
Introduced
Second Regular Session 114th General Assembly (2006)
PRINTING CODE. Amendments: Whenever an existing statute (or a section of the Indiana
Constitution) is being amended, the text of the existing provision will appear in this style type,
additions will appear in
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Additions: Whenever a new statutory provision is being enacted (or a new constitutional
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NEW will appear in that style type in the introductory clause of each SECTION that adds
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SENATE BILL No. 75
A BILL FOR AN ACT to amend the Indiana Code concerning
taxation and to make an appropriation.
Be it enacted by the General Assembly of the State of Indiana:
SOURCE: IC 6-8.1-9-4; (06)IN0075.1.1. -->
SECTION 1. IC 6-8.1-9-4 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2007]: Sec. 4. (a) Every
individual (other than a nonresident) who files an individual income
tax return and who is entitled to a refund from the
Indiana department
of
state revenue because of the overpayment of income tax for a
taxable year may designate on
his the individual's annual state income
tax return that either a specific amount or all of the refund to which
he
the individual is entitled shall be paid over to
one (1) or more of the
nongame fund. In the event that the individual designates that a certain
amount shall be paid over to the nongame fund and funds described
in subsection (c). If the refund to which
he the individual is entitled
is less than the
total amount
designated
such designation shall mean
that to be paid over to one (1) or more of the funds described in
subsection (c), all of the refund to which
he the individual is entitled
shall be paid over to the
nongame fund. designated funds, but in an
amount or amounts reduced proportionately for each designated
fund. If an individual designates all of the refund to which the
individual is entitled to be paid over to one (1) or more of the funds
described in subsection (c) without designating specific amounts,
the refund to which the individual is entitled shall be paid over to
each fund described in subsection (c) in an amount equal to the
refund divided by the number of funds described in subsection (c),
rounded to the lowest cent, with any part of the refund remaining
due to the effects of rounding to be deposited in the nongame fund.
(b) Every husband and wife (other than nonresidents) who file a
joint income tax return and who are entitled to a refund from the
Indiana department of state revenue because of the overpayment of
income tax for a taxable year may designate on their annual state
income tax return that either a specific amount or all of the refund to
which they are entitled shall be paid over to one (1) or more of the
nongame fund. In the event that the husband and wife designate that a
certain amount shall be paid over to the nongame fund and funds
described in subsection (c). If the refund to which they a husband
and wife are entitled is less than the total amount designated such
designation shall mean that to be paid over to one (1) or more of the
funds described in subsection (c), all of the refund to which they the
husband and wife are entitled shall be paid over to the nongame fund.
designated funds, but in an amount or amounts reduced
proportionately for each designated fund. If a husband and wife
designate all of the refund to which the husband and wife are
entitled to be paid over to one (1) or more of the funds described in
subsection (c), without designating specific amounts, the refund to
which the husband and wife are entitled shall be paid over to each
fund described in subsection (c) in an amount equal to the refund
divided by the number of funds described in subsection (c),
rounded to the lowest cent, with any part of the refund remaining
due to the effects of rounding to be deposited in the nongame fund.
(c) Designations under subsection (a) or (b) may be directed
only to the following funds:
(1) The nongame fund.
(2) The military family relief trust fund.
(c) (d) The instructions for the preparation of individual income tax
returns shall contain a description of the purposes of the following:
(1) The nongame and endangered species program. which is The
description of this program shall be written in cooperation with
the department of natural resources.
(2) Grants for the relief of military families disbursed from
the military family relief trust fund. The description of the
purposes of these grants shall be written in cooperation with
the Indiana department of veterans' affairs.
(e) The department shall interpret a designation on a return
under subsection (a) or (b) that is illegible or otherwise not
reasonably discernible to the department as if the designation had
not been made.
SOURCE: IC 10-17-1-6; (06)IN0075.1.2. -->
SECTION 2. IC 10-17-1-6 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2007]: Sec. 6. (a) The director
of veterans' affairs:
(1) is the executive and administrative head of the department of
veterans' affairs; and
(2) shall direct and supervise the administrative and technical
activities of the department;
subject to the general supervision of the commission.
(b) The duties of the director include the following:
(1) To attend all meetings of the commission and to act as
secretary and keep minutes of the commission's proceedings.
(2) To appoint, by and with the consent of the commission, under
this chapter and notwithstanding IC 4-15-2, the employees of the
department necessary to carry out this chapter and to fix the
compensation of the employees. Employees of the department
must be:
(A) honorably discharged veterans who have had at least six
(6) months service in the armed forces of the United States and
who are citizens of the United States and Indiana; or
(B) spouses, surviving spouses, parents, or children of an
individual described in clause (A).
An employee must qualify for the job concerned.
(3) To carry out the program for veterans' affairs as directed by
the governor and the commission.
(4) To carry on field direction, inspection, and coordination of
county and city service officers as provided in this chapter.
(5) To prepare and conduct service officer training schools with
the voluntary aid and assistance of the service staffs of the major
veterans' organizations.
(6) To maintain an information bulletin service to county and city
service officers for the necessary dissemination of material
pertaining to all phases of veterans' rehabilitation and service
work.
(7) To perform the duties described in IC 10-17-11 for the Indiana
state veterans' cemetery.
(8) To perform the duties described in IC 10-17-12 for the
military family relief trust fund.
SOURCE: IC 10-17-12; (06)IN0075.1.3. -->
SECTION 3. IC 10-17-12 IS ADDED TO THE INDIANA CODE
AS A NEW CHAPTER TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2007]:
Chapter 12. Military Family Relief Trust Fund
Sec. 1. As used in this chapter, "active duty" means full-time
service in the:
(1) armed forces; or
(2) national guard;
for a period that exceeds thirty (30) consecutive days in a calendar
year.
Sec. 2. As used in this chapter, "armed forces" includes the
reserve components of the following:
(1) The United States Army.
(2) The United States Navy.
(3) The United States Marine Corps.
(4) The United States Air Force.
(5) The United States Coast Guard.
Sec. 3. As used in this chapter, "commission" refers to the
veterans' affairs commission established by IC 10-17-1-3.
Sec. 4. As used in this chapter, "department" refers to the
Indiana department of veterans' affairs established by
IC 10-17-1-2.
Sec. 5. As used in this chapter, "director" refers to the director
of veterans' affairs.
Sec. 6. As used in this chapter, "fund" refers to the military
family relief trust fund established by section 8 of this chapter.
Sec. 7. As used in this chapter, "national guard" means:
(1) the Indiana Army National Guard; or
(2) the Indiana Air National Guard.
Sec. 8. (a) The military family relief trust fund is established to
provide assistance with food, housing, utilities, medical services,
basic transportation, and other expenses that have become difficult
to afford for families of Indiana residents who are:
(1) members of the:
(A) armed forces; or
(B) national guard; and
(2) called to active duty after September 11, 2001.
(b) The department may expend the money in the fund
exclusively to provide grants for assistance as described in
subsection (a).
(c) The director shall administer the fund.
Sec. 9. (a) The fund consists of the following:
(1) Refunds designated for the fund under IC 6-8.1-9-4.
(2) Appropriations made by the general assembly.
(3) Donations to the fund.
(4) Interest as provided in subsection (c).
(5) Money transferred to the fund from other funds.
(6) Money from any other source authorized or appropriated
for the fund.
(b) The expenses of administering the fund and this chapter
shall be paid from the fund.
(c) The treasurer of state shall invest the money in the fund not
currently needed to meet the obligations of the fund in the same
manner as other public money may be invested. Interest that
accrues from these investments shall be deposited in the fund.
(d) An appropriation made by the general assembly to the fund
shall be allotted and allocated at the beginning of the fiscal period
for which the appropriation was made.
(e) Money in the fund at the end of a state fiscal year does not
revert to the state general fund or to any other fund.
(f) Except as provided by an enactment of the general assembly,
there is annually appropriated to the department all money in the
fund for the purposes of this chapter.
Sec. 10. The commission may adopt rules under IC 4-22-2 for
the provision of grants under this chapter. The rules adopted under
this section must address the following:
(1) Uniform need determination procedures.
(2) Eligibility criteria.
(3) Application procedures.
(4) Selection procedures.
(5) Coordination with other assistance programs.
(6) Other areas in which the department determines that rules
are necessary to ensure the uniform administration of the
grant program under this chapter.
SOURCE: ; (06)IN0075.1.4. -->
SECTION 4. [EFFECTIVE JANUARY 1, 2007] IC 6-8.1-9-4, as
amended by this act, applies only to returns for taxable years
beginning after December 31, 2006.
SOURCE: ; (06)IN0075.1.5. -->
SECTION 5. [EFFECTIVE JANUARY 1, 2007]
(a)
Notwithstanding IC 10-17-12-10, as added by this act, the director
of veterans' affairs shall carry out the duties imposed on:
(1) the director of veterans' affairs; or
(2) the Indiana department of veterans' affairs;
under IC 10-17-12, as added by this act, under interim written
guidelines approved by the veterans' affairs commission.
(b) This SECTION expires on the earlier of the following:
(1) The date rules are adopted under IC 10-17-12-10, as added
by this act.
(2) June 30, 2007.