THE GENERAL ASSEMBLY OF PENNSYLVANIA

HOUSE BILL

INTRODUCED BY GINGRICH, ADOLPH, BEAR, BEYER, BOYD, BRENNAN, D. COSTA, CREIGHTON, DeLUCA, DENLINGER, EVERETT, FAIRCHILD, FRANKEL, GEIST, GEORGE, GOODMAN, HENNESSEY, HESS, HORNAMAN, M. KELLER, KILLION, MAJOR, MILLER, MOUL, MURPHY, MURT, PYLE, QUINN, RAPP, READSHAW, REICHLEY, ROCK, SCAVELLO, SIPTROTH, K. SMITH, SWANGER, J. TAYLOR, VULAKOVICH AND YOUNGBLOOD, JUNE 9, 2009

REFERRED TO COMMITTEE ON FINANCE, JUNE 9, 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.

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

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

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.

(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

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.