SB 24

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 food banks in Wisconsin that are members of Feeding

America (formerly Second Harvest). Feeding America distributes food to more than

1,500 nonprofit programs throughout Wisconsin.

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 Feeding America 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 food banks in Wisconsin that are members of Feeding America.

Sixty-five percent of the amount goes to Second Harvest food bank in Milwaukee,

20 percent to Madison, and 15 percent to Eau Claire.