The State Treasurer is authorized to accept gifts, donations, and bequests from any person, association, company, or corporation wishing to contribute voluntarily to the Penny Trust Fund. Any person, association, company, or corporation may deposit funds in the Penny Trust Fund through the auspices of the State Treasurer or in the appropriately designated depository. The State Treasurer may seek the voluntary participation of banks, financial institutions, or other businesses in receiving and transferring donations to the Penny Trust Fund. The State Treasurer shall promulgate rules and regulations governing the procedures and administration for the voluntary donations, contributions, and transfers to the Penny Trust Fund. Donation and transmittal forms and promotional materials may be developed and distributed as authorized by the State Treasurer. It shall be legal and permissible for any agency of the state, including the Teachers' Retirement System, the State Employees' Retirement System, the Judicial Retirement System, local or state governing boards of education, and all other instrumentalities of the state to provide a listing of its employees, members, and/or students available through the auspices of the state Comptroller's office for the distribution and/or mailing of materials promoting the Penny Trust Fund. It shall be legal and permissible for the state, or any department, division, agency, board, bureau, and all other instrumentalities of the state, and local governing boards of education to cause promotional materials to be given to its employees and students in promotion of the Penny Trust Fund.

(a) Proceeds from the Penny Trust Fund which are dedicated for the promotion of the public health shall be transmitted once annually by the Comptroller to the Department of Public Health upon application of the State Health Officer and divided as follows:

(1) Fifty percent for its programs to reduce infant mortality and/or improve child health.

(2) Fifty percent for its indigent health care programs.

(b) Proceeds from the Penny Trust Fund which are dedicated for the promotion of the public schools shall be disbursed only to those public school systems making grant applications to the board. The state Comptroller shall transmit monies once annually to the State Board of Education as certified by the secretary of the board to implement the grants approved by the board. The monies shall then be transmitted to the school system or systems for implementation of the approved plan or plans. Revenues received by any school system from the Penny Trust Fund shall not replace or supplant any existing funds or programs from any other source, but shall be expended only on programs for disease prevention as contained in the plan approved by the board.

Donations and bequests to the Penny Trust Fund by individuals, associations, corporations, and companies shall be exempt from all county and municipal taxes and deductible from state taxes in accordance with Section 40-18-15.

Taxpayers who file income tax returns and who are entitled to an income tax refund from the state Department of Revenue sufficient to make a donation to the Penny Trust Fund may designate a sum as a voluntary donation from their refunds and such amounts shall be credited to the Penny Trust Fund. The state Department of Revenue shall print on the face of the appropriate state income tax forms a space for the taxpayers to designate that a donation is to be made to the Penny Trust Fund from the income tax refund due. The space for designating the donation shall provide for a checkoff box with the dollar amount to be voluntarily entered by the taxpayer, commencing for the tax year 1990 and thereafter.

(a) As used in this chapter, the following words shall have the following meanings, respectively:

(1) BOARD. The Board of Control of the Penny Trust Fund, which shall consist of the following officials or their designees:

a. The Governor.

b. The State Treasurer.

c. The State Health Officer.

d. The State Superintendent of Education.

e. The State Auditor.

(2) SCHOOL SYSTEM. Any county or city public school system; the Alabama School for Deaf and Blind; the Alabama School of Fine Arts; and the Alabama School of Mathematics and Science.

(b) The duties of the board shall include, but not necessarily be limited to, the following:

(1) Elect a chairperson and a secretary of the board from among its membership. Service as the chairperson and secretary shall be for the term of service to which the individual was elected.

(2) Accept applications from any school system choosing to apply for grants from the Penny Trust Fund for use in disease prevention programs in the public schools.

(3) Award grants to school systems which, in the exclusive judgment of the board, best utilize the funds to prevent diseases in the children of the school system making the grant application.

(4) Decline grant applications from school systems which, in the exclusive judgment of the board, do not sufficiently advance disease prevention programs in the children of the school system making the grant application.

(5) Award no grant applications if, in the exclusive judgment of the board, no grant applications are worthy of being awarded.

(6) Inform the State Superintendent of Education which school systems are to receive funds and in those amounts determined by the board.

(7) Review the proposals by the governing authority of the Department of Public Health for the expenditure of its portion of proceeds from the Penny Trust Fund and, if desirable, offer comments and suggestions on the expenditure of the funds.

Expenditure of funds by the State Health Department and school systems shall at all times be subject to audit by the State Auditor and examination by the Examiners of Public Accounts. Any misexpenditure of funds by any individual shall, upon conviction in a court of competent jurisdiction, consist of a Class B misdemeanor and be subject to the penalties therefor.

This article shall be known and may be cited as the 'John L. Buskey Penny Trust Fund Matching Act of 1993.'

It is the intent of the Legislature to establish state matching monies for contributions received by the State Treasurer for the Penny Trust Fund. The state establishes these matching funds in honor of former Representative John L. Buskey of Montgomery, the House primary sponsor of the Penny Trust Fund in the 1989 Regular Session of the Legislature, and whose untimely death has taken a great advocate of health services for children and the elderly from the people of Alabama. It is the intent of the Legislature that matching monies shall be transferred to the Penny Trust Fund from the State General Fund and the Education Trust Fund for those monies contributed to or deposited into the Penny Trust Fund. It is the intent of the Legislature that these monies shall be on a one-to-one match from both the State General Fund and the Education Trust Fund.

(a) The state shall provide matching funds from the Education Trust Fund and the State General Fund for those monies that are deposited into the Penny Trust Fund during each fiscal year. At the beginning of each calendar year, the State Treasurer shall certify to the Director of Finance and the state Comptroller the amount of monies which have been deposited into the Penny Trust Fund during the preceding calendar year. At the end of the fiscal year, in which the certification is made, the state Comptroller shall transfer to the State Treasurer for deposit into the Penny Trust Fund an amount equal to the amount certified from the Education Trust Fund and an amount equal to the amount certified from the State General Fund. The annual budget act for the public schools and colleges and the general fund budget shall contain the appropriation for the Penny Trust Fund as required by this section, and the appropriation shall be styled as follows: 'Penny Trust Fund.' Matching funds shall be styled under the heading of the Penny Trust Fund as 'Buskey Matching Funds.' The Legislature may make additional appropriations which exceed the matching funds, and if included in either the Education Trust Fund annual budget act or the general fund budget, the funds which exceed the matching funds shall be transferred by the state Comptroller to the State Treasurer for deposit into the Penny Trust Fund. It shall be legal and permissible for the Legislature to also make appropriations from the Education Trust Fund in the annual budget act for the public schools for the development and printing of materials to promote the Penny Trust Fund in the public schools and colleges of Alabama. The appropriate chief executive officer of any employer as defined in Section 16-1-18.1 shall subsequently cause the materials to be distributed to the employees and students during the month of February or as provided in the annual budget act for public education. It shall also be legal and permissible for the Legislature to make appropriations from the State General Fund for the development and printing of materials to promote the Penny Trust Fund among all employees of the state. The promotional materials shall be transmitted to the state Comptroller after approval by the State Treasurer. The state Comptroller shall distribute to each payroll clerk in each department, agency, board, bureau, and other division of state government the requisite number of promotional materials and the payroll clerk shall distribute the promotional brochures to all employees in their first February paycheck annually in which the materials are made available. The matching funds shall be deposited into the Penny Trust Fund from each respective fund before any conditional funds are disbursed from the Education Trust Fund or the State General Fund.

(b) The transfer shall not be made if the transfer causes either the Education Trust Fund or the State General Fund to be prorated.

(c) The maximum amount of matching monies shall not exceed two million dollars ($2,000,000) from each fund.