| State: |
Bill Summary: |
| Alabama |
H.B. 31, First Special Session
Provides an income tax refund check-off for a contribution to the Alabama National Guard Foundation, Incorporated, a not-for-profit organization, to assist the families of Alabama National Guard members and reservists who experience a financial hardship when the breadwinner is called to active duty. |
| |
S.B. 12, First Special Session
Provides an income tax refund check-off for a contribution to the Alabama National Guard Foundation, Incorporated, a not-for-profit organization, to assist the families of Alabama National Guard members and reservists who experience a financial hardship when the breadwinner is called to active duty. |
| Arizona |
S.B. 1389
Signed by governor 5/5/04, Chapter 169
Allows a refund or credit of any overpayment of tax due to the Military Family Tax Relief Act of 2003 if the claim is filed before the close of the one year period beginning November 11, 2003. |
| California |
A.B. 1928
Passed Assembly 4/22/04
Allows taxpayers to designate on their tax returns that a specified amount in excess of their tax liability be transferred to the California Military Family Relief Fund, which would be created by this bill. However, the bill would provide that a voluntary contribution designation for this fund may not be added on the tax return until another voluntary contribution designation is removed from that return. Requires that all moneys contributed to the fund pursuant to these provisions, upon appropriation by the Legislature, be allocated to the Franchise Tax Board and to the Military Department and to provide financial aid to families in this state of persons who are members of the California National Guard and who have been called to active duty as provided. Provides that these voluntary contribution provisions are repealed on January 1 of the fifth taxable year following the taxable year the fund first appears on the tax return. Provides that these provisions are repealed for taxable years beginning on or after January 1 of the calendar year in which the Franchise Tax Board estimates by September 1 that the contributions made on returns filed in that calendar year will be less than $250,000, or an adjusted amount for subsequent taxable years. |
| |
S.B. 1162
Chaptered by secretary of state 9/16/04, Chapter 546
Upon another voluntary contribution designation being removed, additionally allows taxpayers to designate on their tax returns that a specified amount in excess of their tax liability be transferred to the California Military Family Relief Fund, which would be created by this bill to accept contributions from taxpayers and from other sources. Requires money in that fund, upon appropriation by the Legislature, to be allocated to the Military Department to provide financial aid grants to eligible members of the California National Guard, who are California residents, who have been called to duty. Requires the Franchise Tax Board to revise the form of tax returns to provide for the designation and would allow, upon appropriation by the Legislature, the Franchise Tax Board and the controller to receive a portion of the funds designated to cover costs incurred in collecting and administering the funds. Provides that these provisions shall remain in effect only until January 1 of the fifth taxable year following the first appearance of the California Military Family Relief Fund on the tax return, unless a later enacted statute deletes or extends that date. If, however, in the second or any other applicable calendar year, the Franchise Tax Board estimates by September 1 that the contributions made on returns filed in that calendar year will be less than $250,000 or an adjusted amount, then this article would be repealed with respect to taxable years beginning on or after January 1 of that calendar year. |
| Connecticut |
S.B. 315
Signed by governor 6/3/04, Public Act 04-195
Allows members of the Connecticut National Guard, who serve both the state and country in their military capacity, to have access to the benefits of the Soldiers, Sailors and Marines' Fund. |
| |
S.B. 317
Establishes the Connecticut National Guard Relief Account within the General Fund to provide relief services to members of the Connecticut National Guard and their families. |
| Delaware |
H.J.R. 18
Signed 3/30/04
Honors the men and women of the Delaware National Guard and Reserve for their service in the war on terrorism and the members of the Delaware National Guard and Reserves Emergency Assistance Fund board of trustees for their fundraising and financial assistance provided to members of the Delaware National Guard and Reserves and their families. The fund was created by 2003 Executive Order #43. |
| |
S.B. 299
Signed by governor 8/23/04, Chapter 422
Permits Delaware income tax payers to donate a portion of their refund, or make a contribution for the benefit of the Delaware National Guard and Reserve Emergency Assistance Fund, a special fund established to assist family members of Delaware National Guard members and reservists called to active duty in connection with current deployments. |
| Illinois |
H.B. 4996
Signed by governor 8/20/04, Public Act 93-0976
Provides that the Department of Military Affairs has the power to make grants from the Illinois Military Family Relief Fund to single persons who are members of the Illinois National Guard or Illinois residents who are members of the reserves of the armed forces of the United States and who have been called to active duty as a result of the September 11, 2001 terrorist attacks. Amends the Survivors Compensation Act. Provides for the payment of $3,000 to the widow or widower, child or children, or other survivors of a deceased veteran of the Global War on Terrorism. Provides that the Illinois Department of Veterans’ Affairs has complete control of the general scheme of payments. |
| |
S.B. 2206
Signed by governor 7/30/04, Public Act 93-0839
Grants the Department of Veterans Affairs authority to make grants from funds appropriated from the Illinois Military Family Relief Fund for benefits authorized under the Survivors Compensation Act; appropriates money to the Illinois Military Family Relief Fund. |
| Maine |
L.D. 1699
Indefinitely postponed 4/29/04
Establishes the Maine Military Family Relief Fund. |
| |
L.D. 1724
Signed by governor 5/11/04, Chapter 703
Establishes the Maine Military Family Relief Fund. |
| Michigan |
H.B. 5953
Signed by governor 10/6/04, Public Act 364
Amends the Income Tax Act to create a tax check-off program for tax years between December 31, 2003 and January 1, 2008 to permit a taxpayer to designate a contribution of $1 or more to the Military Family Relief Fund. The contribution would be subtracted from the taxpayer’s refund or added to his or her tax liability. The check-off would have to be clearly and unambiguously printed on the first page of all income tax return forms, if practicable. Twenty percent of the donations would be provided to the post and posthumous funds of the Michigan soldiers’ home for use pursuant to Public Act 313 of 1913, and 80 percent would be credited to the Military Family Relief Fund. |
| |
H.B. 5954
Passed House 6/30/04
Creates the Michigan Family Relief Fund as a separate fund in the Department of Military and Veterans Affairs. The state treasurer would credit to the fund the amount designated to the fund under the income tax check-off program, would direct investment of the fund, and credit to the fund any interest and earnings. Each year, an amount equal to the cumulative designations under the check-off program (plus interest and earnings) would be appropriated from the general fund to the Military Family Relief Fund. Money in the fund could not be used for administrative costs. Money in the fund would be used to provide assistance grants to the families of members of a reserve component of the U.S. Armed Forces based in the state, or of a resident of the state serving in a reserve component based in another state, who is called to active duty by the President of the United States or secretary of defense in response to the September 11th attacks or a national emergency declared by the president. The family would have to document a need for financial assistance for clothing, food, housing, utilities, medical services or prescriptions, insurance payments, vehicle payments, or other related necessities of daily living while the qualified individual is on active duty or has a service-related injury or illness. The grants would be capped at $2,000 per calendar year, but the Department of Military and Veterans Affairs could provide more assistance in “extreme” cases. The Department would begin disbursing money in the fund within the first 30 days of each calendar year. The Department of Military and Veterans Affairs would determine the specific eligibility criteria (level of need) to receive an assistance grant. Within 30 days of receiving an application, the Department would have to notify applicants of their eligibility, the amount of assistance provided (if any), the date by which the assistance should be received, or the reasons for denying an application. |
| |
H.R. 153
Memorializes Congress to enact legislation to create a federal tax check-off program to fund grants to members of the National Guard and Reserves called to active duty for more than 60 days. |
| |
S.B. 1269
Signed by governor 10/5/04, Public Act 363
Creates the Military Family Relief Fund Act. |
| |
S.B. 1270
Passed Senate 7/1/04
Establishes the "Military Family Relief Fund" and provides for grants from the Fund to a "qualified individual" or his or her family. Requires the Department of Military and Veterans Affairs (DVA) to review grant applications and distribute money from the Fund. Allows a taxpayer to designate on his or her annual return a contribution of $1 or more toward the Fund. Allocates 80 percent of the Fund money to the Military Family Relief Fund and 20 percent to the Post Fund and Posthumous Fund of the Michigan Soldiers' Home. |
| Minnesota |
H.F. 2817
Provides an income tax checkoff to fund benefits for members of the National Guard and reserves; exempts benefits from taxation; authorizes administration by the commissioner of Veterans' Affairs. |
| Missouri |
H.B. 1708
Creates the Missouri Military Family Relief Fund in the state treasury. The fund will be administered by the Missouri adjutant general who can make, subject to appropriations, grants from the fund to families of persons who are members of the Missouri National Guard or Missouri residents who are members of the reserves of the armed forces of the United States and have been called to active duty as a result of the terrorist attacks on September 11, 2003. The adjutant general is required to establish the eligibility criteria. In addition to state appropriations, in each taxable year beginning January 1, 2004, Missouri residents and corporations can designate a minimum contribution of $1 on a single return and a minimum contribution of $2 on a combined return to be credited to the fund from their refund amount or by separate payment. The director of the Department of Revenue is required to transfer the contributions on a monthly basis to the state treasurer for deposit into the fund. Any moneys remaining in the fund at the end of the biennium will not revert to the credit of the General Revenue Fund. |
| |
H.B. 1727
Creates the Missouri Military Family Relief Fund in the state treasury. The fund will be administered by the Missouri adjutant general who can make, subject to appropriations, grants from the fund to families of members of the Missouri National Guard or Missouri residents who are members of the reserves of the armed forces of the United States and have been called to active duty as a result of the terrorist attacks on September 11, 2001. The adjutant general is required to establish the eligibility criteria. In addition to state appropriations, in each taxable year beginning January 1, 2004, Missouri residents and corporations can designate a minimum contribution of $1 on a single return or $2 on a combined return to be credited to the fund from their refund amount or by separate payment. The director of the Department of Revenue is required to transfer the contributions on a monthly basis to the state treasurer for deposit into the fund. Any moneys remaining in the fund at the end of the biennium will not revert to the credit of the General Revenue Fund. |
| |
S.B. 1336
Passed Senate 3/31/04
Creates a $1 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, to be administered by the adjutant general and distributed to the families of Missouri residents who are members of the National Guard or the reserves and have been called to duty as a result of the terrorist attacks of September 11, 2001. The check-off of $1 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 $1. |
| New Jersey |
A.B. 3330
Establishes the "NJ Military Family Relief Fund" and provides for a designation on the State gross income tax return that will permit taxpayers to make voluntary contributions to the fund. This fund will provide for monetary grants to members of the NJ National Guard and U.S. Armed Forces reserve components and their families. These monetary grants are intended to help members and their families defray the costs of food, housing, medical services, and other expenses that have become difficult to afford when a wage-earner has temporarily left civilian employment to be placed on active military duty. The members and their families shall apply to the NJ Department of Military and Veterans Affairs for the monetary grants. |
| |
A.C.R. 201
Memorializes Congress to pass legislation and appropriate full funding for loans, grants and other programs that would provide financial assistance to reservists and National Guard members who have been activated by the President of the United States in the war on terror. This resolution further calls upon Congress to provide tax relief for these soldiers and their families and to consider additional actions that may be warranted. In response to terrorist attacks against our nation, the President of the United States has called upon the reserves of the armed forces of the United States and members of the National Guard to protect America's citizens and her freedoms. The General Accounting Office reported to Congress that reservists and National Guard personnel mobilized to active duty experienced significant income problems that have resulted in financial hardship for soldiers and their families. |
| New York |
A.B. 10895
Passed Assembly 6/14/04
S.B. 6627
Establishes the New York military family relief fund to provide grants to members of a force of the organized militia or a reserve component of the armed forces of the United States who are called to active military service of the United States for a period of not less than 30 consecutive days. |
| North Carolina |
H.B. 1480
S.B. 1144
Signed by governor 7/29/04, Chapter 131
Authorizes the Division of Motor Vehicles to issue an “In God We Trust" special registration plate with the proceeds going to the Aubrey McLellan Soldier and Airman Assistance Fund for families of deployed North Carolina National Guardsmen. |
| |
H.B. 1481
Provides space on the income tax return for individuals to make donations to the Aubrey McLellan Soldier and Airman Assistance Fund for families of deployed members of the North Carolina National Guard. |
| |
S.B. 427
Authorizes the governor to use funds appropriated for the North Carolina National Guard to support families of activated guardsmen. |
| |
S.B. 1229
Appropriates funds for families of deployed National Guard members. |
| Pennsylvania |
H.B. 2240
Passed House 4/14/04
Provides for spaces on the individual income tax return for a voluntary contribution to the 2005 Summer National Senior Olympic Games and to military family relief. |
| |
H.B. 2443
Provides for contributions to military family relief through individual income tax returns. |
| |
H.B. 2492
Provides for contributions to military family relief through individual income tax returns. |
| |
H.B. 2509
Provides for contributions for National Guard and Reserve families; and establishes the Help National Guard and Reserve Families Fund. |
| |
S.B. 1169
Provides for contributions for National Guard and Reserve families; and establishes the Help National Guard and Reserve Families Fund. |
| Rhode Island |
H.B. 7834
Signed by governor 7/5/04, Public Law 347
Creates a fund for aid to family members of activated or deployed Rhode Island National Guard or military force reservists. It would be funded in part from voluntary deductions from state income tax returns. |
| |
S.B. 2495
Signed by governor 6/30/04, Public Law 261
Creates a fund for aid to family members of activated or deployed Rhode Island National Guard or military force reservists. It would be funded in part from voluntary deductions from state income tax returns. |
| South Carolina |
S.B. 767
Signed by governor 9/17/04, Act 308
Establishes and provides for the operations and administration of the South Carolina Military Family Relief Fund, provides the uses of the fund to award grants to military families and provides the eligibility for and types of grants that may be awarded, provides that grant applications must be made to the adjutant general, and provides for those revenues to be credited to this fund, and provides a income tax checkoff for the South Carolina Military Family Relief Fund. |
| Vermont |
S.B. 300
Appropriates the amount of $50,000 to the adjutant general for the purpose of establishing a Vermont reserve component family emergency loan fund to provide interest-free, emergency assistance loans to families of members of the Vermont National Guard and Vermont reservists on active duty. |
| Washington |
H.B. 2873
Declares an intent that, to the extent of available funds, the military family assistance program shall be available to provide temporary financial assistance to families with members currently serving in the Washington National Guard whose gross family income at time of application does not exceed 150 percent of the federal poverty level as adjusted for household size and determined annually by the federal Department of Health and Human Services. Authorizes the Department to receive such gifts, grants, and endowments from public or private sources as may be made from time to time, in trust or otherwise, for the use and benefit of the purposes of this act and expend the same or any income therefrom according to the terms of the gifts, grants, or endowments. |
| |
H.B. 3084
Establishes in the Department of Community, Trade and Economic Development a military family assistance program. To the extent of available funds, the Department shall contract with an existing military family assistance program in Washington state that provides emergency grants to families with financial hardship due to National Guard activation. Requires the director to include provisions in its contracts indicating that any military family assistance program that receives funds from the Department must not engage in discrimination that denies assistance to a family on the basis of age, gender, race, sexual orientation, national origin, creed, religion, or presence of a disability. |
| Wyoming |
S.F. 59
Signed by governor 3/5/04, Chapter 97
Creates a military assistance trust fund as specified; specifies eligibility for financial assistance from the interest on the trust funds; and requires an annual report. |
Military Legislative Issues Page