2015 Arkansas Code
Title 26 - Taxation
Subtitle 5 - State Taxes
Chapter 51 - Income Taxes
Subchapter 25 - Income Tax Refund Check-off and Contribution Programs
§ 26-51-2504 - Baby Sharon Act.

(a) This section shall be known and may be cited as the "Baby Sharon Act".

(b) There is created the Baby Sharon's Children's Catastrophic Illness Grant Program.

(c) The Revenue Division of the Department of Finance and Administration shall include on the Arkansas individual income tax forms, including those forms on which a husband and wife file separately on the same form, and on all corporate income tax forms, a designation as follows:

(1) If you are entitled to a refund, check if you wish to designate [] $1, [] $5, [] $10, [] $20, [] $________ (write in amount), or [] all refund due, of your tax refund for the Baby Sharon's Children's Catastrophic Illness Grant Program Trust Fund. Your refund will be reduced by this amount.

(2) If you owe an additional amount, check if you wish to contribute an additional [] $1, [] $5, [] $10, [] $20, [] $________ (write in amount) for the Baby Sharon's Children's Catastrophic Illness Grant Program Trust Fund. If you wish to make a contribution to the fund, you must enclose a separate check for the amount of your contribution, payable to the "Baby Sharon's Children's Catastrophic Illness Grant Program Trust Fund.".

(d) The Director of the Department of Finance and Administration may:

(1) Accept any gifts, grants, bequests, devises, and donations made to the State of Arkansas for the purpose of funding the Baby Sharon's Children's Catastrophic Illness Grant Program Trust Fund; and

(2) Deposit any gifts, grants, bequests, devises, and donations so received into the Baby Sharon's Children's Catastrophic Illness Grant Program Trust Fund.

(e) The Department of Finance and Administration shall quarterly certify to the Treasurer of State the amount contributed to the Baby Sharon's Children's Catastrophic Illness Grant Program Trust Fund through this state income tax check-off during the quarter as authorized by this section, and the Treasurer of State shall deduct from the Individual Income Tax Withholding Fund the amount so certified.

(f) The director shall promulgate all rules and regulations and all income tax forms, returns, and schedules necessary to carry out the revenue-producing provisions of this section.

(g) The gifts, grants, bequests, devises, and donations made under this section shall be used together with any other funds appropriated for funding the Baby Sharon's Children's Catastrophic Illness Grant Program Trust Fund.

(h) (1) The Baby Sharon's Children's Catastrophic Illness Grant Program Committee shall be responsible for designating recipients of all funds established by the Baby Sharon's Catastrophic Illness Grant Program and the Department of Finance and Administration shall disburse the funds to the recipients.

(2) The committee shall annually provide to the Chief Fiscal Officer of the State documentation evidencing that funds have been used in accordance with the purposes of this section.

(i) (1) There is established an advisory committee to be known as the "Baby Sharon's Children's Catastrophic Illness Grant Program Committee".

(2) The committee shall consist of five (5) members as follows:

(A) One (1) person appointed by the Speaker of the House of Representatives;

(B) One (1) person appointed by the President Pro Tempore of the Senate; and

(C) Three (3) persons appointed by the Governor.

(3) The committee members shall be:

(A) Individuals who have knowledge of children with catastrophic illnesses or injuries; and

(B) Residents of the State of Arkansas at the time of appointment and throughout their terms.

(4) (A) Except for initial appointments, the appointments to the committee shall be for a term of four (4) years.

(B) For initial appointments, the members shall draw lots to determine the length of their terms as follows:

(i) Two (2) members shall have terms of two (2) years;

(ii) Two (2) members shall have terms of three (3) years; and

(iii) One (1) member shall have a term of four (4) years.

(5) If a vacancy occurs during a term, the Governor shall appoint a replacement for the unexpired term.

(6) The Governor shall designate the chair.

(7) (A) The committee shall meet at times and places as the chair deems necessary, but no meetings shall be held outside the State of Arkansas.

(B) A majority of the members of the committee shall constitute a quorum for the purpose of transacting business.

(C) All action of the committee shall be by a majority vote of the full membership of the committee.

(8) The committee shall consult with the Arkansas Children's Hospital concerning grant applications related to the Baby Sharon's Children's Catastrophic Illness Grant Program.

(9) (A) Members of the committee shall serve without pay.

(B) Members of the committee shall not receive expense reimbursement under § 25-16-902.