OLR Report
2016-R-0034 explains Connecticut's income tax checkoff program. It provides the (1) legislative history and
rationale for the accounts eligible to receive income tax contributions and (2)
amount of money they have received under the program.
Under the checkoff
program, taxpayers can voluntarily contribute any portion of their state income
tax refund to seven designated state accounts.
The accounts, administered by various state agencies, fund a range of
charitable, environmental protection, research, and education programs including
grants to military families, organ donors and recipients, and AIDS and breast
cancer researchers. In total, taxpayers
have contributed over $6 million under the income tax checkoff program from
1993 through 2014.
Connecticut's
checkoff program accounts are:
- Organ Transplant Account (created in 1993)
- Endangered Species, Natural Area Preserves, and
Watchable Wildlife Account (1993)
- AIDS Research Education Account (1993)
- Breast Cancer Research and Education Account
(1997)
- Safety Net Services Account (1997)
- Military Relief Fund (2005)
- CHET (Connecticut Higher Education Trust) Baby
Scholars Fund (2014)