SB 637

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, military family trust fund, Second Harvest food banks, 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 childhood cancer

research programs.

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 childhood cancer research 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, of the total amount of designations received, less the cost

of administering the income tax check-off procedure, 50 percent is appropriated to

the University of Wisconsin System and 50 percent is appropriated to the Medical

College of Wisconsin. The university and the medical college must use the moneys

for childhood cancer research projects and must report annually to the legislature

and the governor on the research projects conducted in the previous fiscal year.