North Carolina § 105-269 - 8. (Effective for taxable years beginning on or after January 1, 2017 and expiring for taxable years beginning on or after January 1, 2026) Contribution by individual for early detection of breast and cervical cancer.

§ 105-269. 8. (Effective for taxable years beginning on or after January 1, 2017 and expiring for taxable years beginning on or after January 1, 2026) Contribution by individual for early detection of breast and cervical cancer.

Contribution. - An individual entitled to a refund of income taxes under Part 2 of Article 4 of this Chapter may elect to contribute all or part of the refund to be used for early detection of breast and cervical cancer at the Cancer Prevention and Control Branch of the Division of Public Health of the Department of Health and Human Services. The Secretary shall provide appropriate language and space on the individual income tax form in which to make the election. The Secretary shall include in the income tax instructions an explanation that the contributions will be used for early detection of breast and cervical cancer only. The election becomes irrevocable upon filing the individual's income tax return for the taxable year. Distribution. - The Secretary shall transmit the contributions made pursuant to this section to the State Treasurer to be distributed for early detection of breast and cervical cancer. The State Treasurer shall distribute the contributions to the Cancer Prevention and Control Branch of the Division of Public Health of the Department of Health and Human Services. Funds distributed pursuant to this section shall be used only for early detection of breast and cervical cancer and shall be used in accordance with North Carolina's Breast and Cervical Cancer Control Program's policies and procedures. Sunset. - This section expires for taxable years beginning on or after January 1, 2026. History (2017-204, s. 6.2(a); 2020-58, s. 7.1.) Editor's Note. - Session Laws 2017-204, s. 6.2(c), made this section effective for taxable years beginning on or after January 1, 2017. Session Laws 2017-204, s. 6.2(b), provides: "The General Assembly finds that the funds generated by this section are intended to be additional funding for early detection of breast and cervical cancer and are not intended to replace current appropriations for early detection of breast and cervical cancer." Session Laws 2017-204, s. 7.1, is a severability clause. Effect of Amendments. - Session Laws 2020-58, s. 7.1, effective June 30, 2020, substituted "January 1, 2026" for "January 1, 2021" in subsection (c). §§ 105-269.9 through 105-269.12: Reserved for future codification purposes.