HOUSE BILL NO. 514
AS AMENDED BY HOUSE AMENDMENT NOS. 1, 3, AND 5
AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO DIABETES.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF DELAWARE :
Section 1. Amend Title 30 of the Delaware Code by adding to said title a new § 1160 to read as follows:
“§ 1160. Delaware Diabetes Education Fund.
(a) There is hereby established a Delaware Diabetes Education Fund for individuals who claim an overpayment of taxes to designate an amount to be deposited in such an account for 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 a contribution to be deducted from the refund that would otherwise be payable to the individual and paid to the Delaware Diabetes Education Fund. The Division of Revenue shall forward the amounts so designated to the Delaware Chapter of the American Diabetes Association, to be used for diabetes education in the State of Delaware.
(c) An individual who has an income tax liability may, in addition to the obligation, include a donation to be paid to the Delaware Diabetes Education Fund. The Division of Revenue shall forward the amounts so designated to the Delaware Chapter of the American Diabetes Association, to be used for diabetes education in the State of Delaware
(d) The Division of Revenue shall provide a space on the Delaware income tax return form whereby an individual may voluntarily designate a contribution to the Delaware Diabetes Education Fund.
(e) The amount so designated by the individual on the income tax 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, the Delaware Chapter of the American Diabetes Association shall submit a detailed report to the members of the Committee detailing revenues, expenditures, and program measures for the fiscal period in question. The Committee may cause any person employed by or associated with the Delaware Chapter of the American Diabetes Association to appear before the Committee and to answer such questions as the Committee may require.”
Section 2. Amend § 563, Title 30 of the Delaware Code by adding to said section a new subsection (d) to read as follows:
“(d) The Director may mail, on behalf of the Delaware Diabetes Education Fund upon the written request of the Delaware Chapter of the American Diabetes Association, communications to taxpayers who have donated to the fund. The Director shall charge the fund for the full cost of any such mailing. Such mailed communications shall make clear that said mailing does not constitute solicitation on behalf of the State of Delaware and shall be done in a manner designed to protect the address and names of taxpayers.”
Section 3. Section 2 shall be effective for donations made on returns filed on or after January 1, 2000.”
Approved June 20,2000