Bill Text: PA SB165 | 2009-2010 | Regular Session | Introduced

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Bill Title: Further providing for charitable contributions by taxpayers.

Sponsorship: Bipartisan Bill

Status: (Introduced - Dead) 2009-04-27 - Re-referred to APPROPRIATIONS [SB165 Detail]

Download: Pennsylvania-2009-SB165-Introduced.html

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PRINTER'S NO. 135
THE GENERAL ASSEMBLY OF PENNSYLVANIA
SENATE BILL
No. 165 Session of2009
INTRODUCED BY TOMLINSON, ERICKSON, BROWNE, RAFFERTY, WONDERLING, FONTANA, FERLO, MUSTO, COSTA, EICHELBERGER AND KITCHEN, FEBRUARY 2, 2009
REFERRED TO FINANCE, FEBRUARY 2, 2009
AN ACT
Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An
act relating to tax reform and State taxation by codifying
and enumerating certain subjects of taxation and imposing
taxes thereon; providing procedures for the payment,
collection, administration and enforcement thereof; providing
for tax credits in certain cases; conferring powers and
imposing duties upon the Department of Revenue, certain
employers, fiduciaries, individuals, persons, corporations
and other entities; prescribing crimes, offenses and
penalties," further providing for charitable contributions by
taxpayers.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 315.2 of the act of March 4, 1971 (P.L.6,
No.2), known as the Tax Reform Code of 1971, amended July 9,
2008 (P.L.922, No.66), is amended to read:
Section 315.2. Contributions to Breast and Cervical Cancer
Research.--(a) The department shall provide a space on the
Pennsylvania individual income tax return form whereby an
individual may voluntarily designate a contribution of any
amount desired to be utilized for breast and cervical cancer
research.
(b) [The] In the case of a refund, the amount so designated
on the individual income tax return form shall be deducted from
the tax refund to which the individual is entitled and shall not
constitute a charge against the income tax revenues due to the
Commonwealth. If there is no refund, the individual may also
designate a contribution if the amount of the contribution is
paid by the individual.
(c) The department shall determine annually the total amount
designated under this section, less reasonable administrative
costs, and shall report the amount to the State Treasurer who
shall transfer the amount from the General Fund to the
Pennsylvania Breast Cancer Coalition.
(d) The department shall provide adequate information
concerning the checkoff for breast and cervical cancer research
in its instructions which accompany State income tax return
forms. The information concerning the checkoff shall include the
listing of an address furnished by the Department of Health to
which contributions may be sent by taxpayers wishing to
contribute to this effort but who do not receive refunds.
Additionally, the Pennsylvania Breast Cancer Coalition shall be
charged with the duty to conduct a public information campaign
on the availability of this opportunity to Pennsylvania
taxpayers.
(e) The Pennsylvania Breast Cancer Coalition shall report
annually to the respective committees of the Senate and the
House of Representatives which have jurisdiction over health
matters on the amount received via the checkoff plan and how the
funds were utilized.
(f) The General Assembly may, from time to time, appropriate
funds for breast and cervical cancer research.
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Section 2. Section 315.3 of the act, added May 7, 1997 (P.L.
85, No.7) is amended to read:
Section 315.3. Contributions for Wild Resource
Conservation.--(a) The department shall provide a space on the
Pennsylvania individual income tax return form whereby an
individual may voluntarily designate a contribution of any
amount desired to the Wild Resource Conservation Fund
established under section 5 of the act of June 23, 1982 (P.L.
597, No.170), known as the "Wild Resource Conservation Act."
(b) [The] In the case of a refund, the amount so designated
by an individual on the income tax return form shall be deducted
from the tax refund to which such individual is entitled and
shall not constitute a charge against the income tax revenues
due the Commonwealth. If there is no refund, the individual may
also designate a contribution if the amount of the contribution
is paid by the individual.
(c) The department shall determine annually the total amount
designated pursuant to this section and shall report such amount
to the State Treasurer who shall transfer such amount from the
General Fund to the Wild Resource Conservation Fund for use as
provided in the "Wild Resource Conservation Act." The department
shall be reimbursed from the fund for any administrative costs
incurred above and beyond the cost savings it realizes as a
result of individual total refund designations.
(d) The department shall provide adequate information
concerning the Wild Resource Conservation Fund in its
instructions which accompany State income tax return forms,
which shall include the listing of an address furnished to it by
the Wild Resource Conservation Board to which contributions may
be sent by those taxpayers wishing to contribute to said fund
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but who do not receive refunds.
(e) This section shall apply to taxable years beginning on
or after January 1, 1997.
Section 3. Section 315.4 of the act, amended June 22, 2001
(P.L.353, No.23), is amended to read:
Section 315.4. Contributions for Organ and Tissue Donation
Awareness.--(a) The department shall provide a space on the
Pennsylvania individual income tax return form whereby an
individual may voluntarily designate a contribution of any
amount desired to [the] The Governor Robert P. Casey Memorial
Organ and Tissue Donation Awareness Trust Fund established under
20 Pa.C.S. § 8622 (relating to [the] The Governor Robert P.
Casey Memorial Organ and Tissue Donation Awareness Trust Fund).
(b) [The] In the case of a refund, the amount so designated
by an individual on the Pennsylvania individual income tax
return form shall be deducted from the tax refund to which the
individual is entitled and shall not constitute a charge against
the income tax revenues due the Commonwealth. If there is no
refund, the individual may also designate a contribution if the
amount of the contribution is paid by the individual.
(c) The department shall annually determine the total amount
designated pursuant to this section and shall report that amount
to the State Treasurer who shall transfer that amount to [the]
The Governor Robert P. Casey Memorial Organ and Tissue Donation
Awareness Trust Fund.
(d) The department shall, in all taxable years following the
effective date of this section, provide on its forms or in its
instructions which accompany Pennsylvania individual income tax
return forms adequate information concerning [the] The Governor
Robert P. Casey Memorial Organ and Tissue Donation Awareness
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Trust Fund which shall include the listing of an address
furnished to it by the Organ Donation Advisory Committee to
which contributions may be sent by those taxpayers wishing to
contribute to the fund but who do not receive refunds.
(e) This section shall apply to taxable years beginning on
or after January 1, 1997.
Section 4. Section 315.7 of the act, added November 23, 2004
(P.L.935, No.133), is amended to read:
Section 315.7. Contributions for Juvenile Diabetes Cure
Research.--(a) The department shall provide a space on the
Pennsylvania individual income tax return form whereby an
individual may voluntarily designate a contribution of any
amount desired to be utilized for juvenile diabetes cure
research related to:
(1) restoring normal blood sugar levels;
(2) preventing and reversing complications; or
(3) preventing juvenile diabetes.
(b) [The] In the case of a refund, the amount so designated
on the Pennsylvania individual income tax return form shall be
deducted from the tax refund to which the individual is entitled
and shall not constitute a charge against the income tax
revenues due to the Commonwealth. If there is no refund, the
individual may also designate a contribution if the amount of
the contribution is paid by the individual.
(c) (1) The department shall determine annually the total
amount designated under this section, less reasonable
administrative costs, and shall report the amount to the State
Treasurer, who shall transfer the amount to a restricted revenue
account within the General Fund to be used by the Department of
Health for aiding juvenile diabetes cure research.
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(2) The Department of Health shall distribute the amounts to
institutions of higher education and independent research
institutes of this Commonwealth to support projects that have
been subject to an established peer and scientific review
process identical or similar to the National Institutes of
Health review system.
(d) The department shall provide adequate information
concerning the checkoff for juvenile diabetes cure research in
its instructions which accompany the Pennsylvania income tax
return forms. The information concerning the checkoff shall
include the listing of an address furnished by the Department of
Health to which contributions may be sent by taxpayers wishing
to contribute to this effort but who do not receive refunds.
(e) The Department of Health shall report annually to the
respective committees of the Senate and the House of
Representatives which have jurisdiction over health matters on
the amount received via the checkoff plan and how the funds were
utilized.
Section 5. Section 315.8 of the act, added July 7, 2005
(P.L.149, No.40), is amended to read:
Section 315.8. Contributions for Military Family Relief
Assistance.--(a) Beginning with taxable years ending after
December 31, 2004, the department shall provide a space on the
Pennsylvania individual income tax return form whereby an
individual may contribute to a fund for military family relief
assistance. [Persons] In the case of a refund, the individual
may do so by stating the amount of the contribution, not less
than one dollar ($1), on the return and that the contribution
will reduce the taxpayer's refund. If there is no refund, the
individual may also designate a contribution if the amount of
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the contribution is paid by the individual.
(b) The department shall determine annually the total amount
designated under this section, less reasonable administrative
costs, and shall report the amount to the State Treasurer who
shall transfer the amount to a restricted revenue account within
the General Fund to be used by the Department of Military and
Veterans Affairs for contributions to military family relief
assistance as provided by statute.
(c) The department shall provide adequate information
concerning the checkoff for military family relief assistance in
its instructions which accompany the Pennsylvania income tax
return forms. The information concerning the checkoff shall
include the listing of an address furnished by the Department of
Military and Veterans Affairs to which contributions may be sent
by taxpayers wishing to contribute to this effort but who do not
receive refunds.
(d) The Department of Military and Veterans Affairs shall
report annually to the respective committees of the Senate and
the House of Representatives which have jurisdiction over
military and veterans affairs on the amount received via the
checkoff plan and how the funds were utilized.
Section 6. This act shall take effect in 60 days.
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