43-613. Contribution to child abuse prevention fund

A. Unless not required pursuant to subsection B of this section, 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 child abuse prevention fund established under section 8-550.01.

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 department of economic security for credit to 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. The department of economic security shall separately account for the monies in the fund derived from contributions under this section and notify the department if such monies exceed ten million dollars. If such monies do exceed ten million dollars on June 30, this section does not apply and the department 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.

43-613. Contribution to child abuse prevention fund

A. Unless not required pursuant to subsection B of this section, 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 child abuse prevention fund established under section 8-550.01.

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 department of economic security for credit to 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. The department of economic security shall separately account for the monies in the fund derived from contributions under this section and notify the department if such monies exceed ten million dollars. If such monies do exceed ten million dollars on June 30, this section does not apply and the department 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.