hb282_Sen_floor_amend_2_AM_14_0787

hb282_Sen_floor_amend_2_AM_14_0787_4.html

05 AM 14 0787

ADOPTED

Senators Golden of the 8th, Johnson of the 1st, Adelman of the 42nd, Stoner of the 6th, Balfour of the 9th and others offered the following amendment:

Amend HB 282 by adding after the semicolon on line 4 of page 1 the following:

"to amend Article 3 of Chapter 7 of Title 48 of the Official Code of Georgia Annotated, relating to income tax returns and information, so as to authorize taxpayers to make certain contributions through the income tax payment and refund process;".

By renumbering Sections 3 and 4 as Sections 4 and 5 and inserting a new Section 3 to read as follows:

"SECTION 3.

Article 3 of Chapter 7 of Title 48 of the Official Code of Georgia Annotated, relating to income tax returns and information, is amended by adding at its end a new Code Section 48-7-62 to read as follows:

'48-7-62.

(a) Each Georgia income tax return form for taxable years beginning on or after January 1, 2005, shall contain appropriate language, to be determined by the state revenue commissioner, offering the taxpayer the opportunity to contribute to the Georgia National Guard Foundation by either donating all or any part of any tax refund due, by authorizing a reduction in the refund check otherwise payable, or by contributing any amount over and above any amount of tax owed by adding that amount to the taxpayeŕs payment. The instructions accompanying the income tax return form shall contain a description of the purposes for which this fund was established and the intended use of moneys received from the contributions. Each taxpayer required to file a state income tax return who desires to contribute to the foundation may designate such contribution as provided in this Code section on the appropriate income tax return form.

(b) The Department of Revenue shall determine annually the total amount so contributed and shall transmit such amount to the Georgia National Guard Foundation. The Georgia National Guard Foundation is the nonprofit 501(c)(3) corporation whose purpose is to provide support to members of the Georgia Department of Defense.'"