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Current through October 23, 2012
(a) For the calendar year beginning January 1, 1995, and for each subsequent calendar year, there shall be provided on the District of Columbia individual income tax return a voluntary check-off that indicates that an individual may contribute a minimum donation or gift of $1 to the Public Fund for Drug Prevention and Children at Risk established by § 47-4002. The contribution shall reduce any refund owed to the individual taxpayer or increase the tax owed by the individual taxpayer on the taxpayer's tax return. The funds generated from the tax check-off shall be earmarked for the Fund except that any cost incurred by the Mayor in collecting, processing, accounting, or disbursing the funds generated by the tax check-off shall be reimbursed to the Mayor from the funds generated by the tax check-off.
(b) The funds generated by the tax check-off established by subsection (a) of this section shall be transferred to the Fund pursuant to rules issued by the Mayor. The rules shall establish timetables and procedures for transfer. Check-off funds shall be transferred to the Fund only after the costs of the Mayor described in subsection (a) of this section are reimbursed.
(c)(1) Except as provided in paragraph (2) of this subsection, any unpaid District tax liability on an individual income tax return shall render any voluntary tax check-off election void. Any amount paid for the purpose of contributing to the Fund shall be used first to satisfy any unpaid tax liability in whole or in part.
(2) If there is any amount that remains after satisfaction of the unpaid tax liability, the amount shall be transferred to the Fund.
(d) For the purposes of this section, the terms "drug prevention", "children at risk", "Fund", and "tax check-off" shall have the same meaning as the terms have in § 47-4001.
(Apr. 20, 1999, D.C. Law 12-236, § 2(c), 46 DCR 660; Mar. 16, 2005, D.C. Law 15-226, § 202(b), 51 DCR 10539.)
HISTORICAL AND STATUTORY NOTES
Prior Codifications
1981 Ed., § 47-1812.11b.
Effect of Amendments
D.C. Law 15-226, in the section name line, substituted "Public Fund for Drug Prevention and Children at Risk tax" for "Tax".
Temporary Addition of Section
For temporary (225 day) amendment of section, see § 2(b) of Drug Prevention and Children at Risk Tax Check-off Temporary Act of 1998 (D.C. Law 12-200, March 26, 1999, law notification 46 DCR 3426).
Emergency Act Amendments
For temporary addition of section, see § 2(b) of the Drug Prevention and Children at Risk Tax Check-off Emergency Act of 1998 (D.C. Act 12-437, August 7, 1998, 45 DCR 5953), § 2(b) of the Drug Prevention and Children at Risk Tax Check-off Congressional Review Emergency Act of 1998 (D.C. Act 12-522, December 9, 1998, 45 DCR 9179), and § 2(b) of the Drug Prevention and Children at Risk Tax Check-off Congressional Review Emergency Act of 1999 (D.C. Act 13-30, March 15, 1999, 46 DCR 2991).
For temporary (90 day) amendment of section, see § 808 of Child and Youth, Safety And Health Omnibus Emergency Amendment Act of 2002 (D.C. Act 14-310, March 26, 2002, 49 DCR 3420).
Legislative History of Laws
Law 12-236, the "Drug Prevention and Children at Risk Tax Check-off, Tax Initiative Delay, and Attorney License Fee Act of 1998," was introduced in Council and assigned Bill No. 12-706, which was referred to the Committee on Public Works and the Environment and the Committee on Finance and Review. The Bill was adopted on first and second readings on November 10, 1998, and December 1, 1998, respectively. Signed by the Mayor on December 21, 1998. It was assigned Act No. 12-561 and transmitted to both Houses of Congress for its review. D.C. Law 12-236 became effective on April 20, 1999.
Law 15-226, the "District of Columbia Statehood Delegation Fund Commission Establishment and Tax Check-Off Amendment Act of 2004", was introduced in Council and assigned Bill No. 15-575, which was referred to the Committee on Public Interest. The Bill was adopted on first and second readings on July 13, 2004, and October 5, 2004, respectively. Signed by the Mayor on November 1, 2004, it was assigned Act No. 15-565 and transmitted to both Houses of Congress for its review. D.C. Law 15-226 became effective on March 16, 2005.
