(A) The intent of this article is to provide an opportunity on standard individual income tax forms to allow individual taxpayers and other donors to contribute to the South Carolina Military Family Relief Fund, and to provide the department the authority to award grants from the fund to families of South Carolina National Guard members or other Reserve component members, to include the Army Reserve, Marine Corps Reserve, Naval Reserve, Air Force Reserve, and Coast Guard Reserve, and including National Guard members of other states, who are South Carolina residents and were called to active military service as a result of the September 11, 2001, terrorist attacks.

(B) The grants must be in the form of three types of payments:

(1) payments based on the need of the member or the member’s family as determined eligible under § 25-11-340;

(2) payments based on the member’s status as a member of the South Carolina National Guard or other Reserve component, made to the member or the member’s family as determined eligible under § 25-11-350;

(3) payments to the member’s next of kin as determined eligible under § 25-11-360.