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| THE GENERAL ASSEMBLY OF PENNSYLVANIA |
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| HOUSE BILL |
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| INTRODUCED BY VULAKOVICH, BUXTON, D. COSTA, EVERETT, FABRIZIO, GABLER, GEIST, GILLEN, HUTCHINSON, KILLION, KORTZ, LONGIETTI, MAJOR, MARSHALL, READSHAW, SANTARSIERO AND SWANGER, MARCH 4, 2011 |
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| REFERRED TO COMMITTEE ON APPROPRIATIONS, MARCH 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," in personal income tax, establishing and |
11 | providing for contributions to the Spaying and Neutering |
12 | Fund. |
13 | The General Assembly of the Commonwealth of Pennsylvania |
14 | hereby enacts as follows: |
15 | Section 1. The act of March 4, 1971 (P.L.6, No.2), known as |
16 | the Tax Reform Code of 1971, is amended by adding a section to |
17 | read: |
18 | Section 315.10. Contributions to Spaying and Neutering |
19 | Fund.--(1) The department shall provide a space on the |
20 | Pennsylvania individual income tax return form whereby an |
21 | individual may voluntarily designate a contribution of any |
22 | amount desired to be utilized for affordable spaying and |
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1 | neutering procedures for dogs and cats. |
2 | (b) The amount so designated on the individual income tax |
3 | return form shall be deducted from the tax refund to which the |
4 | individual is entitled and shall not constitute a charge against |
5 | the income tax revenues due to the Commonwealth. |
6 | (c) The department shall determine annually the total amount |
7 | designated under this section, less reasonable administrative |
8 | costs, and shall report the amount to the State Treasurer who |
9 | shall transfer the amount from the General Fund to the Spaying |
10 | and Neutering Fund, which is hereby established as a special |
11 | fund in the State Treasury. All money so deposited shall be used |
12 | solely to provide affordable spaying and neutering procedures. |
13 | Grants from the fund shall be made by the Secretary of |
14 | Agriculture. |
15 | (d) The department shall provide adequate information |
16 | concerning the checkoff for affordable spaying and neutering |
17 | procedures in its instructions which accompany State income tax |
18 | return forms. The information concerning the checkoff shall |
19 | include the listing of an address furnished by the Department of |
20 | Agriculture to which contributions may be sent by taxpayers |
21 | wishing to contribute to this effort but who do not receive |
22 | refunds. Additionally, the Department of Agriculture shall be |
23 | charged with the duty to conduct a public information campaign |
24 | on the availability of the checkoff and grant opportunities to |
25 | Pennsylvania taxpayers. |
26 | (e) The Department of Agriculture shall report annually to |
27 | the respective committees of the Senate and the House of |
28 | Representatives which have jurisdiction over health matters on |
29 | the amount received via the checkoff plan and how the funds were |
30 | utilized. |
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1 | (f) The General Assembly may, form time to time, appropriate |
2 | funds for affordable spaying and neutering procedures. |
3 | Section 2. This act shall take effect in 60 days. |
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