43-617. Contribution for state aid to public schools


A. The department shall provide a space on the individual income tax return form in
which the taxpayer may designate the full amount of the taxpayer's refund as a voluntary
contribution for state aid to public schools pursuant to section 15-973.01.


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 state board of education who shall credit the amount of the
contribution to the assistance for education fund established pursuant to section
15-973.01. The department shall determine the initial administrative cost of this
section and report the amount to the state board of education who shall transfer that
amount from the assistance for education fund to the state general fund.