PRIOR PRINTER'S NO. 597 PRINTER'S NO. 1233
No. 567 Session of 2005
INTRODUCED BY A. WILLIAMS, KITCHEN, COSTA, M. WHITE,
TARTAGLIONE, STACK, KASUNIC, O'PAKE, FERLO AND LOGAN,
MARCH 31, 2005
SENATOR EARLL, FINANCE, AS AMENDED, OCTOBER 18, 2005
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 space on form for contributions.
11 The General Assembly of the Commonwealth of Pennsylvania
12 hereby enacts as follows:
13 Section 1. The act of March 4, 1971 (P.L.6, No.2), known as
14 the Tax Reform Code of 1971, is amended by adding a section to
15 read:
16 Section 315.8 315.10. Space on Form for Contributions.--The <--
17 (A) BEGINNING WITH TAXABLE YEARS ENDING AFTER DECEMBER 31, <--
18 2004, THE department shall provide a space on the face of the
19 Pennsylvania individual income tax return form whereby an
20 individual may voluntarily designate a contribution of any <--
21 amount desired to the Low Income Home Energy Assistance Program
1 (LIHEAP) administered by the Department of Public Welfare. This <--
2 section shall apply to returns filed for all the tax years
3 beginning on or after December 31, 2004. PERSONS MAY DO SO BY <--
4 STATING THE AMOUNT OF THE CONTRIBUTION, NOT LESS THAN ONE DOLLAR
5 ($1), ON THE RETURN AND THAT THE CONTRIBUTION WILL INCREASE THE
6 AMOUNT OF PAYMENT TO ACCOMPANY THE RETURN. FAILURE TO REMIT ANY
7 AMOUNT OF INCREASED PAYMENT SHALL REDUCE THE CONTRIBUTION
8 ACCORDINGLY.
9 (B) THE DEPARTMENT SHALL DETERMINE ANNUALLY THE TOTAL AMOUNT
10 DESIGNATED UNDER THIS SECTION, LESS REASONABLE ADMINISTRATIVE
11 COSTS, AND SHALL REPORT THE AMOUNT TO THE STATE TREASURER WHO
12 SHALL TRANSFER THE AMOUNT TO A RESTRICTED REVENUE ACCOUNT WITHIN
13 THE GENERAL FUND TO BE USED BY THE DEPARTMENT OF PUBLIC WELFARE
14 TO PROVIDE ADDITIONAL FUNDS TO THE LOW INCOME HOME ENERGY
15 ASSISTANCE PROGRAM.
16 (C) THE DEPARTMENT SHALL PROVIDE ADEQUATE INFORMATION
17 CONCERNING THE CONTRIBUTION TO THE LOW INCOME HOME ENERGY
18 ASSISTANCE PROGRAM FUND IN ITS INSTRUCTIONS WHICH ACCOMPANY THE
19 PENNSYLVANIA INCOME TAX RETURN FORMS. THE INFORMATION CONCERNING
20 THE CONTRIBUTION TO THE FUND SHALL INCLUDE THE LISTING OF AN
21 ADDRESS FURNISHED BY THE DEPARTMENT OF PUBLIC WELFARE TO WHICH
22 CONTRIBUTIONS MAY BE SENT BY TAXPAYERS WISHING TO CONTRIBUTE
23 DIRECTLY TO THE LOW INCOME HOME ENERGY ASSISTANCE PROGRAM FUND
24 ADMINISTERED BY THE DEPARTMENT OF PUBLIC WELFARE.
25 (D) THE LOW INCOME HOME ENERGY ASSISTANCE PROGRAM FUND IS
26 ESTABLISHED. IT SHALL BE A RESTRICTED REVENUE ACCOUNT WITHIN THE
27 GENERAL FUND. IT SHALL BE ADMINISTERED BY THE DEPARTMENT OF
28 PUBLIC WELFARE.
29 (E) THE DEPARTMENT OF PUBLIC WELFARE SHALL REPORT ANNUALLY
30 TO THE RESPECTIVE COMMITTEES OF THE SENATE AND THE HOUSE OF
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1 REPRESENTATIVES WHICH HAVE JURISDICTION OVER PUBLIC WELFARE
2 MATTERS ON THE AMOUNT RECEIVED VIA THE CONTRIBUTION PLAN AND HOW
3 THE FUNDS WERE UTILIZED.
4 Section 2. This act shall take effect in 60 days. <--
5 SECTION 2. THE ADDITION OF SECTION 315.10 OF THE ACT SHALL <--
6 APPLY TO TAXABLE YEARS ENDING AFTER DECEMBER 31, 2004.
7 SECTION 3. THIS ACT SHALL TAKE EFFECT IMMEDIATELY.
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