§ 43-616 — Contribution to neighbors helping neighbors fund

A. The department shall provide a space on the individual income tax return form in which the taxpayer may designate an amount of the taxpayer's refund as a voluntary contribution to the neighbors helping neighbors fund established pursuant to section 46-741.

B. After subtracting any setoff for debts pursuant to section 42-1122, the department of revenue shall subtract the designated amount from the refund due the taxpayer and transfer it to the department of economic security for deposit in the fund.

C. The taxpayer may also donate any amount to the fund, in lieu of or in addition to the designated portion of the income tax refund, by an appropriate indication on the return and by including that amount with the return.