Creating an individual income tax checkoff for childhood cancer research programs and making an appropriation

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.