SB 233

Under current law, an individual income tax check-off procedure exists that

allows an individual who files a return to designate any amount of additional

payment or any amount of a refund due for the endangered resources program.

Similar checkoffs exist to provide payments to several other programs, including a

veterans trust fund, prostate cancer research, multiple sclerosis programs, a fire

fighters memorial, and a breast cancer research program, and to provide a donation

to a professional football stadium district. This bill creates a similar income tax

checkoff for designations to the Special Olympics Wisconsin, Inc.

Under the bill, an individual who has an income tax liability, is due a refund,

or is required to file a return may designate any amount of additional payment, or

any amount of a refund due, to the Special Olympics Wisconsin, Inc., on his or her

income tax return. If an individual's designation exceeds the amount of his or her

refund, he or she must include a check with his or her tax return for the difference

between the amount of the designation and the amount of the refund. If an

individual who makes a contribution has a tax liability or has no tax liability and is

due no refund, he or she must include a check for the amount of the designation with

his or her tax return.

The bill requires that an amount equal to the total amount of designations

received, less the total cost of administering the income tax check-off procedure, be

appropriated to Special Olympics Wisconsin, Inc.