SECOND REGULAR SESSION
SENATE BILL NO. 800
92ND GENERAL ASSEMBLY
INTRODUCED BY SENATORS STEELMAN AND DOUGHERTY.
Pre-filed December 1, 2003, and ordered printed.
TERRY L. SPIELER, Secretary.
2759S.01I
AN ACT
To amend chapter 143, RSMo, by adding thereto one new section relating to the creation of an ALS Lou Gehrig's Disease fund.
Section A. Chapter 143, RSMo, is amended by adding thereto one new section, to be known as section 143.605, to read as follows:
143.605. 1. In each taxable year beginning on or after January 1, 2004, each individual or corporation entitled to a tax refund in an amount sufficient to make a designation under this section may designate that one dollar or any amount in excess of one dollar on a single return, and two dollars or any amount in excess of two dollars on a combined return, of the refund due be credited to the ALS Lou Gehrig's Disease fund. The contribution designation authorized by this section shall be clearly and unambiguously printed on the first page of each income tax return form provided by this state. If any individual or corporation that is not entitled to a tax refund in an amount sufficient to make a designation under this section wishes to make a contribution to the ALS Lou Gehrig's Disease fund, such individual or corporation may, by separate check, draft, or other negotiable instrument, send in with the payment of taxes, or may send in separately, that amount, clearly designated for the ALS Lou Gehrig's Disease fund, the individual or corporation wishes to contribute. The department of revenue shall forward such amount to the state treasurer for deposit to the ALS Lou Gehrig's Disease fund as provided in subsection 2 of this section.
2. The director of revenue shall transfer at least monthly all contributions designated by individuals under this section to the state treasurer for deposit to the "ALS Lou Gehrig's Disease fund", which is hereby created.
3. The director of revenue shall transfer at least monthly all contributions designated by the corporations under this section, less an amount sufficient to cover the cost of collection and handling by the department of revenue, to the state treasurer for deposit to the ALS Lou Gehrig's Disease fund.
4. A contribution designated under this section shall only be transferred and deposited in the ALS Lou Gehrig's Disease fund after all other claims against the refund from which such contribution is to be made have been satisfied.
5. The state treasurer shall distribute moneys deposited in the ALS Lou Gehrig's Disease fund, at least annually and in equal amounts, to the ALS Association, St. Louis Regional Chapter and the ALS Association, Keith Worthington Chapter, for the purposes of patient services and research.