43-616

43-616. Contribution to neighbors helping
neighbors fund

A. The department shall provide a space on the first page of 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 neighbors helping neighbors fund established pursuant to
section 46-741.

B. After subtracting any setoff for debts pursuant to section 42-1122, the
department shall subtract the designated amount from the refund due the taxpayer and
transfer it to the department of economic security for deposit in the fund. The
department shall determine the initial administrative cost of this section and report the
amount to the department of economic security who shall transfer that amount from the
fund to the state general fund.

C. The taxpayer may also donate any amount to the 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.