PRINTER'S NO. 567
THE GENERAL ASSEMBLY OF PENNSYLVANIA
SENATE BILL
No.
591
Session of
2015
INTRODUCED BY TOMLINSON, MENSCH, SCAVELLO, FONTANA, FARNESE,
HUGHES AND RAFFERTY, MARCH 3, 2015
REFERRED TO FINANCE, MARCH 3, 2015
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," in personal income tax, further providing for
charitable contributions by taxpayers.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 315.2(b) of the act of March 4, 1971
(P.L.6, No.2), known as the Tax Reform Code of 1971, reenacted
October 9, 2009 (P.L.451, No.48), is amended to read:
Section 315.2. Contributions to 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
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Commonwealth. If there is no refund, the individual may also
designate a contribution if the amount of the contribution is
paid by the individual.
* * *
Section 2. Section 315.3(b) of the act, added May 7, 1997
(P.L.85, No.7), is amended to read:
Section 315.3. Contributions for Wild Resource
Conservation.--* * *
(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.
* * *
Section 3. Section 315.4(b) 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.--* * *
(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.
* * *
Section 4. Section 315.7(b) of the act, reenacted October 9,
2009 (P.L.451, No.48), is amended to read:
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Section 315.7. Contributions for Juvenile Diabetes Cure
Research.--* * *
(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.
* * *
Section 5. Section 315.8(a) 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
the contribution is paid by the individual.
* * *
Section 6. Sections 315.10(b) and 315.11(b) of the act,
added July 9, 2013 (P.L.270, No.52), are amended to read:
Section 315.10. Contributions for the Children's Trust
Fund.--* * *
(b) [The] In the case of a refund, the amount designated
under subsection (a) by an individual on the income tax return
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form shall be deducted from the tax refund to which that
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.
* * *
Section 315.11. Contributions for American Red Cross.--* * *
(b) [The] In the case of a refund, the amount designated
under subsection (a) by an individual on the 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.
* * *
Section 7. This act shall take effect in 60 days.
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