AN ACT

RELATING TO TAXATION; CREATING AN OPTIONAL DESIGNATION FOR A PERSONAL INCOME TAX CONTRIBUTION FOR AMYOTROPHIC LATERAL SCLEROSIS RESEARCH; CREATING THE AMYOTROPHIC LATERAL SCLEROSIS RESEARCH FUND; PROVIDING FOR A DISTRIBUTION; MAKING AN APPROPRIATION.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF NEW MEXICO:

     Section 1. A new section of the Tax Administration Act is enacted to read:

     "DISTRIBUTION--CONTRIBUTIONS TO DEPARTMENT OF HEALTH--AMYOTROPHIC LATERAL SCLEROSIS RESEARCH.--A distribution pursuant to Section 7-1-6.1 NMSA 1978 shall be made to the amyotrophic lateral sclerosis research fund in an amount equal to the money designated pursuant to the Income Tax Act as contributions to the amyotrophic lateral sclerosis research fund."

     Section 2. A new section of the Income Tax Act is enacted to read:

     "OPTIONAL DESIGNATION OF TAX REFUND CONTRIBUTION--AMYOTROPHIC LATERAL SCLEROSIS RESEARCH FUND.--

          A. Except as otherwise provided in Subsection C of this section, any individual whose state income tax liability after application of allowable credits and tax rebates in any year is lower than the amount of money held by the department to the credit of such individual for that tax year may designate any portion of the income tax refund due to the individual to be paid to the amyotrophic lateral sclerosis research fund. In the case of a joint return, both individuals must make such a designation.

          B. The department shall revise the state income tax form to allow the designation of such contributions in the following form:

     "Amyotrophic Lateral Sclerosis Research Fund -

     Check □ if you wish to contribute a part or all of         your tax refund to the amyotrophic lateral sclerosis       research fund for amyotrophic lateral sclerosis (Lou       Gehrig's disease) research. Enter here $_________

     the amount of your contribution.".

          C. The provisions of this section do not apply to income tax refunds subject to interception under the provisions of the Tax Refund Intercept Program Act, and any designation made under the provisions of this section to such refunds is void."

     Section 3. AMYOTROPHIC LATERAL SCLEROSIS RESEARCH FUND.--The "amyotrophic lateral sclerosis research fund" is created in the state treasury. The fund shall consist of distributions made to the fund pursuant to the Tax Administration Act. Money in the fund is appropriated to the board of regents of the university of New Mexico for amyotrophic lateral sclerosis research. Disbursements from the fund shall be by warrant of the secretary of finance and administration upon vouchers signed by the president of the university of New Mexico. Money in the fund shall revert to the general fund at the end of a fiscal year.

     Section 4. APPLICABILITY.--The provisions of this act apply to taxable years beginning on or after January 1, 2005.