PRINTER'S NO. 1954
No. 1269 Session of 2004
INTRODUCED BY ORIE, COSTA, O'PAKE, KITCHEN, STACK, BOSCOLA,
FERLO, SCHWARTZ AND RHOADES, NOVEMBER 16, 2004
REFERRED TO FINANCE, NOVEMBER 16, 2004
AN ACT
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 an income tax checkoff to provide
11 funding for muscular dystrophy.
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 315.7. Contributions for Muscular Dystrophy. (a)
18 The department shall provide a space on the Pennsylvania
19 individual income tax return form whereby an individual may
20 voluntarily designate a contribution of any amount desired to
21 the Muscular Dystrophy Association.
22 (b) The amount so designated by an individual on the income
1 tax return form shall be deducted from the tax refund to which
2 such individual is entitled and shall not constitute a charge
3 against the income tax revenues due the Commonwealth.
4 (c) The department shall determine annually the total amount
5 designated pursuant to this section, less reasonable
6 administrative costs, and shall report such amount to the State
7 Treasurer who shall transfer such amount from the General Fund
8 to the Muscular Dystrophy Association - USA, National
9 Headquarters.
10 (d) The department shall provide adequate information
11 concerning the Muscular Dystrophy Association in its
12 instructions which accompany State income tax return forms,
13 which shall include the listing of an address furnished to it by
14 the Muscular Dystrophy Association - USA to which contributions
15 may be sent by those taxpayers wishing to contribute to said
16 organization but who do not receive refunds.
17 Section 2. This act shall take effect immediately.
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