Georgia § 20-3-316 - 2. Voluntary donations through state income tax returns and drivers' licenses fees benefiting children of certain public servants seeking postsecondary education.

§ 20-3-316. 2. Voluntary donations through state income tax returns and drivers' licenses fees benefiting children of certain public servants seeking postsecondary education.

Each Georgia income tax return form for taxable years beginning on or after January 1, 2017, shall contain appropriate language, to be determined by the state revenue commissioner, offering the taxpayer the opportunity to make a charitable contribution to the Georgia Student Finance Authority to provide financial assistance toward the postsecondary educational costs of the children of law enforcement officers, firefighters, paramedics, emergency medical technicians, and prison guards employed by the state or other public employer, and Highway Emergency Response Operators of the Department of Transportation who were permanently disabled or killed in the line of duty by either donating all or any part of any tax refund due and authorizing a reduction in the refund check otherwise payable or contributing any amount over and above any amount of tax owed by adding that amount to the taxpayer's payment. The instructions accompanying the income tax return shall include a description of the intended use of the moneys received from the contributions. Each taxpayer required to file a state income tax return who desires to make a charitable contribution to the Georgia Student Finance Authority may designate such contribution as provided on the appropriate income tax return form. The Department of Revenue shall determine annually the total amount so contributed and shall transmit such amount to the Georgia Student Finance Authority. Beginning January 1, 2017, the Department of Driver Services shall, through appropriate language on its forms for the issuance and renewal of drivers' licenses and identification cards, offer individuals the opportunity to make a voluntary charitable contribution of $1.00, $5.00, or $10.00 to the Georgia Student Finance Authority to provide financial assistance toward the postsecondary educational costs of the children of law enforcement officers, firefighters, paramedics, emergency medical technicians, and prison guards employed by the state or other public employer, and Highway Emergency Response Operators of the Department of Transportation who were permanently disabled or killed in the line of duty. The form shall contain a description of the intended use of moneys received from the contributions. Each individual who desires to make a charitable contribution may designate such contribution on the appropriate form, and the Department of Driver Services shall accept such contribution. The Department of Driver Services shall determine annually the total amount so contributed, shall withhold therefrom a reasonable amount for administering this voluntary charitable contribution program, and shall transmit the balance to the Georgia Student Finance Authority for funding, in whole or in part, the postsecondary educational costs of such students. If, in any tax year, the administrative costs of the Department of Driver Services for collecting charitable contributions pursuant to this subsection exceed the sum of such contributions, the administrative costs which the Department of Driver Services is authorized to withhold from such contributions shall not exceed the sum of such contributions. (Code 1981, § 20-3-316.2 , enacted by Ga. L. 2016, p. 599, § 2/HB 54.) Effective date. - This Code section became effective July 1, 2016. Editor's notes. - Ga. L. 2016, p. 599, § 1/HB 54, not codified by the General Assembly, provides: "This Act shall be known and may be cited as the 'Shawn Smiley Act.'"