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| THE GENERAL ASSEMBLY OF PENNSYLVANIA |
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| HOUSE BILL |
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| INTRODUCED BY SAINATO, REICHLEY, BISHOP, CALTAGIRONE, V. BROWN, CONKLIN, EVERETT, GOODMAN, HALUSKA, HORNAMAN, KORTZ, KOTIK, LONGIETTI, McGEEHAN, MIRABITO, MURPHY, MURT, M. O'BRIEN, PASHINSKI, PRESTON, READSHAW, YOUNGBLOOD AND FABRIZIO, FEBRUARY 4, 2011 |
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| REFERRED TO COMMITTEE ON FINANCE, FEBRUARY 4, 2011 |
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| AN ACT |
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1 | Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An |
2 | act relating to tax reform and State taxation by codifying |
3 | and enumerating certain subjects of taxation and imposing |
4 | taxes thereon; providing procedures for the payment, |
5 | collection, administration and enforcement thereof; providing |
6 | for tax credits in certain cases; conferring powers and |
7 | imposing duties upon the Department of Revenue, certain |
8 | employers, fiduciaries, individuals, persons, corporations |
9 | and other entities; prescribing crimes, offenses and |
10 | penalties," providing for contributions for the Decoration of |
11 | Veterans' Graves Fund. |
12 | The General Assembly of the Commonwealth of Pennsylvania |
13 | hereby enacts as follows: |
14 | Section 1. The act of March 4, 1971 (P.L.6, No.2), known as |
15 | the Tax Reform Code of 1971, is amended by adding a section to |
16 | read: |
17 | Section 315.10. Contributions for the Decoration of |
18 | Veterans' Graves Fund.--(a) Beginning with the taxable year |
19 | ending December 31, 2011, and thereafter, the department shall |
20 | provide a space on the Pennsylvania personal income tax return |
21 | form whereby an individual may voluntarily contribute an amount |
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1 | to the Decoration of Veterans' Graves Fund. Persons may do so by |
2 | stating the amount of the contribution, not less than one dollar |
3 | ($1), on the return. |
4 | (b) The amount so designated on the income tax return form |
5 | shall be deducted from the tax refund to which the individual is |
6 | entitled and shall not constitute a charge against the income |
7 | tax revenues due to the Commonwealth. |
8 | (c) The department shall determine annually the total amount |
9 | designated under subsection (b), less reasonable administrative |
10 | costs, and shall report the amount to the State Treasurer. The |
11 | State Treasurer shall transfer the amount to the restricted |
12 | receipts account within the general fund known as the Decoration |
13 | of Veterans' Graves Fund. |
14 | (d) The department shall provide adequate information |
15 | concerning the checkoff for Decoration of Veterans' Graves in |
16 | its instructions accompanying the income tax return forms. The |
17 | information concerning the checkoff shall include the listing of |
18 | an address furnished by the Department of Military and Veterans |
19 | Affairs to which contributions may be sent by taxpayers who do |
20 | not receive refunds but wish to contribute. |
21 | Section 2. This act shall take effect immediately. |
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