CHAPTER 472

FORMERLY

SENATE BILL NO. 405

AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO BREAST CANCER.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF DELAWARE:

Section 1. Amend Subchapter VII, Chapter 11, Title 30, Delaware Code by adding thereto a new section as follows:

"§1158. Delaware Breast Cancer Education and Early Detection Fund

(a) There is hereby established a Breast Cancer Education and Early Detection 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 or more shall be deducted from the refund that would otherwise be payable to the individual and paid to the Breast Cancer Education and Early Detection Fund. The Division of Revenue shall forward the amounts so designated to Women and Wellness, Inc. who shall deposit them to the credit of the Delaware Chapter of the National Breast Cancer Coalition to be used for breast cancer education and early detection.

(c) An individual who has an income tax liability may, in addition to the obligation, include a donation of $1 or more to be paid to the Breast Cancer Education and Early Detection Fund. The Division of Revenue shall forward the amounts so designated to Women and Wellness, Inc. who shall deposit them to the credit of the Delaware Chapter of the National Breast Cancer Coalition to be used for breast cancer education and early detection.

(d) The Division of Revenue shall provide a space on the face of the Delaware income tax return form whereby an individual may voluntarily designate a contribution of an amount of $1 or more to the Breast Cancer Education and Early Detection Fund.

(e) The amount so designated by the individual on the income tax return form shall be deducted from the tax refund to which such individual is entitled, or the amount so designated may be added to the individual's payment of taxes due and shall not be included in the general revenue of the State.

(f) From time to time as determined by the Delaware State Clearinghouse Committee, Women and Wellness, Inc. shall submit a detailed report to members of the Committee of revenues, expenditures, and program measures for the fiscal period in question. Such report shall also be sufficiently descriptive in nature so as to be concise and informative. The Committee may cause it to appear before the Committee and to answer such questions as the Committee may require."

Approved July 9, 1996