SS/SCS/HCS/HB 437 - This act creates a one dollar check-off on the Missouri income tax return. The money designated by the check-off will be deposited into the Missouri Military Family Relief Fund, which is hereby created, and which is to be administered by the command sergeants major of the Missouri National Guard, a command sergeants major of a reserve component or its equivalent, and a representative of the Missouri Veteran's Commission. The money shall be distributed to the families of Missouri residents who are members of the National Guard or the reserves and have been called to duty between September 11, 2001 and December 31, 2010. The check-off of one dollar is primarily for taxpayers who are to receive a refund. However, taxpayers who owe taxes may also contribute to the fund and any taxpayer may elect to contribute more than one dollar. The provisions of the tax check-off in this act shall sunset in six years. Under current law, if a Missouri National Guard scholarship recipient ceases to be a member of the Missouri National Guard, he or she is required to repay the full amount of the scholarship. This act requires the recipients to maintain their military affiliation in order to avoid repayment penalties, although they are not required to be members of the Missouri National Guard. Individuals who are medically disqualified from service prior to the end of their three-year obligation are not required to repay the grant and individuals who are called to active duty will be credited for time served in fulfillment of their three-year obligation. Under current law, these scholarship funds may only be used after all available United States Department of Defense educational assistance funds have been expended. This act removes this requirement. ADRIANE CROUSE
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