It is enacted by the General Assembly as follows:
SECTION 1. Section 44-30-2.1 of the General Laws in Chapter 44-30 entitled "Personal Income Tax" is hereby amended to read as follows:
44-30-2.1. Refund deduction for contribution to Rhode Island
organ transplant fund and/or U.S. olympic committee.
-- {ADD 44-30-2.1. Refund deduction for contribution to U.S. olympic
committee. -- ADD} There shall be provided as a deduction from any refund
from the Rhode Island personal income tax otherwise due to a taxpayer
for a taxable year, contributions of one dollar ($1.00) or two dollars
($2.00) if married and filing a joint return, to the U.S. olympic
committee and/or Rhode Island organ transplant fund . The provision
for the contribution shall appear on the state personal income tax
return. The tax administrator shall annually forward by August 1, all
contributions made to the U.S. olympic committee and/or Rhode Island
organ transplant fund to the state general treasurer and the
treasurer shall annually deposit by September these contributions to
the U.S. olympic committee and/or Rhode Island organ transplant
fund ; provided however, the treasurer may deduct the costs of the
administrative expenses in conjunction with these contributions.
SECTION 2. Chapter 44-30 of the General Laws entitled "Personal Income Tax" is hereby amended by adding the following section:
{ADD 44-30-2.5. Refund deduction for contribution to the Rhode Island organ transplant fund. -- ADD} {ADD (a) There shall be provided as a deduction from any refund from the Rhode Island personal income tax otherwise due to a taxpayer for a taxable year a contribution to the Rhode Island organ transplant fund. The provision for the contribution shall appear on the state personal income tax return as follows:
Rhode Island Organ Transplant Fund. Check if you wish to contribute ( ) $1, ( ) $5, ( ) $10, or ( ) $ (write in amount of your tax REFUND for this program).
(b) The tax administrator shall forward all contributions made to the Rhode Island organ transplant fund. To the general treasurer who shall deposit them, minus administrative expenses, to the fund. ADD}
SECTION 3. This act shall take effect upon passage.
