HB 23 — AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO PERSONAL INCOME TAX.

Williams &HOUSE Sen.OF REPRESENTATIVES 150th GENERAL ASSEMBLY HOUSE AMENDMENT NO.

Walsh2 &TO Rep.HOUSE BILL NO.

Seigfried23 &AMEND Rep.House Bill No.

Griffith23 &by Sen.inserting after the Enactment Clause and before line 1 the following:

Cloutier“Section &1. Sen.

DelcolloAmend Reps.§ 1199, Title 30 of the Delaware Code by making deletions as shown by strike through and insertions as shown by underline as follows:

Baumbach,§ Brady,1199 BriggsHabitat King,for Carson,Humanity Dorseyof Walker,New Gray,Castle Jaques,County Kowalko,Delaware Mitchell,Fund. Ramone, Yearick;

Sens.(a) There is hereby established a Habitat for Humanity of New Castle County Delaware Fund for individuals who claim an overpayment of taxes to designate an amount to be deposited in such an account or individuals who have an income tax liability to designate an amount to be paid to that Fund, pursuant to subsections (b) and (c) of this section.

Bonini,(b) An Brown,individual Ennis,who Hansen,claims Hocker,an Lawson,overpayment Lockman,of Lopez,taxes McBride,on McDowell,an Paradee,income Pettyjohn,tax Poore,return Richardson,may Sokola,designate Sturgeon,that Townsend,$1.00 Wilsonor HOUSEmore OFshall REPRESENTATIVESbe 150thdeducted GENERALfrom ASSEMBLYthe HOUSErefund BILLthat NO.would otherwise be payable to the individual and paid to the Habitat for Humanity of New Castle County Delaware Fund.

23(c) An ANindividual ACTwho TOhas AMENDan TITLEincome 30tax OFliability THEmay, DELAWAREin CODEaddition RELATINGto TOthe PERSONALobligation, INCOMEinclude TAX.a donation of $1.00 or more to be paid to the Habitat for Humanity of New Castle County Delaware Fund.

BE(d) The ITDivision ENACTEDof BYRevenue THEshall GENERALprovide ASSEMBLYa OFspace THEon STATEthe OFDelaware DELAWARE:income tax return form or schedule whereby an individual may voluntarily designate a contribution of an amount of $1.00 or more to the Habitat for Humanity of New Castle County Delaware Fund.

Section(e) The 1.Division of Revenue shall determine the total amount designated pursuant to this section and shall allocate and transfer such amount amounts based on the residency as listed on the tax return of the individuals who have designated an amount to be paid to the Fund as follows:

Amendfor Chapterresidents 11, Title 30 of theNew DelawareCastle byCounty, makingto deletionsthe asHabitat shownfor byHumanity strikethroughof andNew insertionsCastle asCounty; shown by underline as follows:

§for 1202A.residents of Kent County, to Central Delaware Habitat for Humanity;

Pediatricand Cancerfor Researchresidents Fund.of Sussex County, to Sussex County Habitat for Humanity.

(a)(f) ThereFor isamounts herebydesignated establishedpursuant ato Pediatricthis Cancersection Researchby Fundnonresidents, forthe individualsDivision who claim an overpayment of taxesRevenue toshall, designateat anthe amountsame totime beand deposited in suchthe ansame accountproportion orthat individualsresidents’ whocontributions haveare anallocated, incomeallocate taxand liabilitytransfer tosuch designateamounts anamong amountthe tothree beHabitat paidfor toHumanity thatorganizations Fund,identified pursuantin to§ subsections1199(e). (b) and (c) of this section.

(b) An individual who claims an overpayment of taxes on an income tax return may designate that $1.00 or more shall be deducted from the refund that would otherwise be payable to the individual and paid to the Pediatric Cancer Research Fund.

(c) An individual who has an income tax liability may, in addition to the obligation, include a donation of $1.00 or more to be paid to Pediatric Cancer Research Fund.

(d) The Division of Revenue shall provide a space on the Delaware income tax return form or schedule whereby an individual may voluntarily designate a contribution of an amount of $1.00 or more to the Pediatric Cancer Research Fund.

(e) The Division of Revenue shall determine the total amount designated pursuant to this section and shall transfer such amount to the Delaware Community Foundation, who in turn, shall deposit said funds to the Andrew McDonough B+ Foundation to advance their efforts to fund pediatric cancer research.

(f) From time to time as determined by the Delaware State Clearinghouse Committee, the custodians of the Pediatric Cancer Research Fund at the Delaware Community Foundation shall submit a detailed report to the Clearinghouse Committee outlining revenues, expenditures, and program measures for the fiscal period in question.

The report must be HD :

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01/03/2019 10:15 AM descriptive in nature, as well as concise and informative.

The Clearinghouse Committee may cause any person employed or associated with the Pediatric Cancer Research Fund at the Delaware Community Foundation to appear before the Committee and answer any questions the Committee may require.

Section 2.

This Act shall become effective upon its enactment into law.

SYNOPSIS This bill will add a new check-off donation box on the Delaware personal income tax return whereby individuals may choose to donate a portion of their tax refund, or designate an amount in addition to the tax they owe that will be transferred by the Division of Revenue to the Pediatric Cancer Research Fund held by the Delaware Community Foundation, who in turn will deposit the funds to the Andrew McDonough B+ Foundation.

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01/03/201903/26/2019 10:1512:13 AMPM 1031500002Section 2.

Amend § 1200 and, Title 30 of the Delaware Code by making deletions as shown by strike through and insertions as shown by underline as follows:

§ 1200.

[RESERVED] Central Delaware Habitat for Humanity Fund.

(a) There is hereby established a Central Delaware Habitat for Humanity Fund for individuals who claim an overpayment of taxes to designate an amount to be deposited in such an account or individuals who have an income tax liability to designate an amount to be paid to that Fund, pursuant to subsections (b) and (c) of this section.

(b) An individual who claims an overpayment of taxes on an income tax return may designate that $1.00 or more shall be deducted from the refund that would otherwise be payable to the individual and paid to the Central Delaware Habitat for Humanity Fund.

(c) An individual who has an income tax liability may, in addition to the obligation, include a donation of $1.00 or more to be paid to the Central Delaware Habitat for Humanity Fund.

(d) The Division of Revenue shall provide a space on the Delaware income tax return form or schedule whereby an individual may voluntarily designate a contribution of an amount of $1.00 or more to the Central Delaware Habitat for Humanity Fund.

(e) The Division of Revenue shall determine the total amount designated pursuant to this section and shall transfer such amount to the Central Delaware Habitat for Humanity.