05 LC
25 3842
Senate
Bill 60
By: Senators Golden of the 8th, Stoner of the 6th, Meyer von Bremen of the 12th, Jones of the 10th, Brown of the 26th and others
By: Senators Golden of the 8th, Stoner of the 6th, Meyer von Bremen of the 12th, Jones of the 10th, Brown of the 26th and others
A
BILL TO BE ENTITLED
AN ACT
AN ACT
To
amend Part 3 of Article 3 of Chapter 2 of Title 38 of the Official Code of
Georgia Annotated, relating to pay, pensions, and allowances for military
personnel, so as to provide for financial assistance grants to families of
residents of this state who are members of the Georgia National Guard or reserve
forces or reserve components of the armed forces of the United States and who
have been engaged in military duty for extended periods for the defense and
protection of the United States and the State of Georgia; to define certain
terms; to create the Commission on Helpful Economic Relief for Our Exceptional
Soldiers (HEROES) and provide for its members, powers, and duties; to create the
Helpful Economic Relief for Our Exceptional Soldiers (HEROES) Trust Fund and
provide for its sources of funding and administration; to provide for
applications on behalf of minor family members; to provide for rules and
regulations; to provide a contingent effective date; to provide for contingent
refund of voluntary contributions; to provide for contingent automatic repeal;
to repeal conflicting laws; and for other purposes.
BE
IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION
1.
Part
3 of Article 3 of Chapter 2 of Title 38 of the Official Code of Georgia
Annotated, relating to pay, pensions, and allowances for military personnel, is
amended by designating the existing provisions of said part as Subpart 1 thereof
and adding a new Subpart 2 to read as follows:
"Subpart
2
38_2_260.
As
used in this subpart, the term:
(1)
'Commission' means the Commission on Helpful Economic Relief for Our Exceptional
Soldiers (HEROES) established under Code Section 38_2_261.
(2)
'Family member' means a person who is:
(A)
The husband, wife, child, or other dependent of a service member who is engaged
in the performance of ordered military duty;
(B)
Enrolled in the Defense Enrollment Eligibility Reporting System (DEERS) in
accordance with applicable military regulations; and
(C)
A resident of this state.
(3)
'Financial assistance grant' means funds awarded to a family member based upon
criteria and amounts established by the commission under this
subpart.
(4)
'Ordered military duty' means any military duty performed in the service of this
state or the United States, including but not limited to attendance at any
service school or schools conducted by the armed forces of the United States,
for a period of 90 consecutive days or longer by a service member pursuant to
orders issued by competent state or federal authority.
(5)
'Service member' means a resident of this state who is a voluntary member of the
National Guard or any reserve force or reserve component of the armed forces of
the United States.
(6)
'Trust fund' means the Helpful Economic Relief for Our Exceptional Soldiers
(HEROES) Trust Fund established under Code Section 38_2_262.
38_2_261.
(a)
There is created the Commission on Helpful Economic Relief for Our Exceptional
Soldiers (HEROES). The commission shall be composed of the adjutant general, the
commissioner of veterans service, and three citizens who have served and been
honorably discharged from the Georgia National Guard to be appointed by and
serve at the pleasure of the adjutant general.
(b)
The members of the commission shall receive no compensation for their services
on the commission but shall be reimbursed for actual expenses incurred while
discharging the duties imposed upon them by this subpart.
(c)
For administrative purposes the commission shall be attached to the Department
of Defense of the State of Georgia. The department shall provide staff support
to the commission, utilizing personnel and funds available to the
department.
38_2_262.
(a)
There is established the Helpful Economic Relief for Our Exceptional Soldiers
(HEROES) Trust Fund to consist of any voluntary contributions to such trust fund
and other moneys acquired for the use of such trust fund by any fundraising or
other promotional techniques deemed appropriate by the commission or Department
of Defense of the State of Georgia and all interest thereon.
(b)(1) The Department of Defense of the State of Georgia shall administer the
trust fund.
(2)
All balances in the trust fund shall be deposited in an interest_bearing
account.
(3)
The department shall expend moneys held in the trust fund in accordance with the
provisions of this subpart.
(4)
The department shall prepare by February 1 of each year an accounting of the
funds received into and expended from the trust fund. The report shall be a
public record and made available to the commission, members of the General
Assembly, and members of the public on request.
38_2_263.
(a)
In addition to those moneys described in subsection (a) of Code Section
38_2_262, the trust fund shall also consist of any moneys appropriated thereto
by the General Assembly and any federal moneys deposited therein for the use of
such trust fund.
(b)
Within the trust fund, funds appropriated by the General Assembly and interest
thereon shall be segregated from all other moneys in the trust fund. Funds
appropriated to the trust fund and interest thereon shall be made available in
each fiscal year for grants to family members according to the criteria,
priority, and amounts set by the commission and rule and regulation of the
Department of Defense of the State of Georgia.
(c)
Balances in the trust fund shall not lapse but shall be carried forward each
year so that no part thereof shall be deposited in the general
fund.
38_2_264.
(a)
Each Georgia income tax return form for taxable years beginning on or after
January 1, 2007, shall contain appropriate language, to be determined by the
state revenue commissioner, offering the taxpayer the opportunity to voluntarily
contribute to the trust fund 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 taxpayer´s payment. The instructions accompanying the income
tax return form shall contain a description of the purposes for which the trust
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 trust fund 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, withhold therefrom a reasonable amount for administering the
voluntary contribution program, and transmit the balance to the department for
deposit in the trust fund; provided, however, the amount retained for
administrative costs shall not exceed $50,000.00 per year. If in any tax year
the administrative costs of the Department of Revenue for collecting
contributions pursuant to this Code section exceed the sum of such
contributions, the administrative costs which the Department of Revenue is
authorized to withhold from such contributions shall not exceed the sum of such
contributions.
38_2_265.
(a)
Subject to the provisions of this subpart and availability of funds in the trust
fund, the commission shall provide financial assistance grants to family
members. The commission shall be responsible for determining the amount of
financial assistance grants awarded, the criteria for granting the awards, and
the process to apply for the grants of financial assistance.
(b)
In the development of criteria for the amount and award of grants of financial
assistance by the commission, the following factors shall be
included:
(1)
The financial need of the family member;
(2)
The disparity between the amounts of the service member´s military salary
and civilian salary;
(3)
Whether the service member incurred service connected injury, illness, or death
or is considered missing in action (MIA) or a prisoner of war
(POW);
(4)
The length of the period during which the service member has been engaged in
ordered military duty;
(5)
The availability of financial assistance from other governmental sources to the
family member; and
(6)
The availability of funds in the Helpful Economic Relief for Our Exceptional
Soldiers (HEROES) Trust Fund.
38_2_266.
The
legal guardian or custodian of a minor family member shall be entitled to apply
for grants on behalf of the minor family member.
38_2_267.
(a)
Code Sections 38_2_263 through 38_2_266 shall become effective on January 1,
2007, conditioned upon the ratification at the state_wide general election held
in November, 2006, of an amendment to Article III, Section VI, Paragraph VI of
the Constitution of Georgia authorizing the General Assembly to provide by law
for financial assistance grants to families of residents of this state who are
members of the Georgia National Guard or reserve forces or reserve components of
the armed forces of the United States and who have been engaged in military duty
for extended periods and the creation of a nonlapsing trust fund for such
purpose.
(b)
If such an amendment to the Constitution is not so ratified, then:
(1)
Code Sections 38_2_263 through 38_2_266 shall not become effective;
(2)
Moneys voluntarily contributed to the trust fund pursuant to subsection (a) of
Code Section 38_2_262, with any interest accrued, shall be refunded to the
voluntary contributors thereof not later than December 31, 2006; and
(3)
This entire subpart shall stand repealed on January 1, 2007.
38_2_268.
The
Department of Defense of the State of Georgia may promulgate such rules and
regulations as are reasonable and necessary to implement the provisions of this
subpart."
SECTION
2.
All
laws and parts of laws in conflict with this Act are repealed.