Current through L. 2024, ch. 259
Section 43-613 - Contribution to child abuse prevention fundA. Unless not required pursuant to subsection B of this section, the department shall provide a space on the individual income tax return form in which the taxpayer may designate an amount of the taxpayer's refund as a voluntary contribution to the child abuse prevention fund established under section 8-550.01.B. After subtracting any setoff for debts pursuant to section 42-1122 the department of revenue shall subtract the designated amount from the refund due the taxpayer and transfer it to the department of child safety for credit to the fund. The department of child safety shall separately account for the monies in the fund derived from contributions under this section and notify the department of revenue if such monies exceed ten million dollars. If these monies do exceed ten million dollars on June 30, this section does not apply and the department of revenue shall not provide the space otherwise required by this section on the tax return for that taxable year.C. The taxpayer may also donate any amount to the child abuse prevention fund, in lieu of or in addition to the designated portion of the income tax refund, by an appropriate indication on the return and by including that amount with the return.Amended by L. 2014SP2, ch. 1,s. 145, eff. 5/29/2014.