1Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An 
2act relating to tax reform and State taxation by codifying 
3and enumerating certain subjects of taxation and imposing 
4taxes thereon; providing procedures for the payment, 
5collection, administration and enforcement thereof; providing 
6for tax credits in certain cases; conferring powers and 
7imposing duties upon the Department of Revenue, certain 
8employers, fiduciaries, individuals, persons, corporations 
9and other entities; prescribing crimes, offenses and 
10penalties," in personal income tax, further providing for 
11charitable contributions by taxpayers.

12The General Assembly of the Commonwealth of Pennsylvania
13hereby enacts as follows:

14Section 1.  Section 315.2(b) of the act of March 4, 1971 
15(P.L.6, No.2), known as the Tax Reform Code of 1971, reenacted 
16October 9, 2009 (P.L.451, No.48), is amended to read:

17Section 315.2.  Contributions to Breast and Cervical Cancer
18Research.--* * *

19(b)  [The] In the case of a refund, the amount so designated
20on the individual income tax return form shall be deducted from
21the tax refund to which the individual is entitled and shall not
22constitute a charge against the income tax revenues due to the

1Commonwealth. If there is no refund, the individual may also 
2designate a contribution if the amount of the contribution is 
3paid by the individual.

4* * *

5Section 2. Section 315.3(b) of the act, added May 7, 1997
6(P.L.85, No.7), is amended to read:

7Section 315.3.  Contributions for Wild Resource
8Conservation.--* * *

9(b)  [The] In the case of a refund, the amount so designated
10by an individual on the income tax return form shall be deducted
11from the tax refund to which such individual is entitled and
12shall not constitute a charge against the income tax revenues
13due the Commonwealth. If there is no refund, the individual may 
14also designate a contribution if the amount of the contribution 
15is paid by the individual.

16* * *

17Section 3.  Section 315.4(b) of the act, amended June 22, 
182001 (P.L.353, No.23), is amended to read:

19Section 315.4.  Contributions for Organ and Tissue Donation
20Awareness.--* * *

21(b)  [The] In the case of a refund, the amount so designated
22by an individual on the Pennsylvania individual income tax
23return form shall be deducted from the tax refund to which the
24individual is entitled and shall not constitute a charge against
25the income tax revenues due the Commonwealth. If there is no 
26refund, the individual may also designate a contribution if the 
27amount of the contribution is paid by the individual.

28* * *

29Section 4.  Section 315.7(b) of the act, reenacted October 9, 
302009 (P.L.451, No.48), is amended to read:

1Section 315.7.  Contributions for Juvenile Diabetes Cure
2Research.--* * *

3(b)  [The] In the case of a refund, the amount so designated
4on the Pennsylvania individual income tax return form shall be
5deducted from the tax refund to which the individual is entitled
6and shall not constitute a charge against the income tax
7revenues due to the Commonwealth. If there is no refund, the 
8individual may also designate a contribution if the amount of 
9the contribution is paid by the individual.

10* * *

11Section 5.  Section 315.8(a) of the act, added July 7, 2005 
12(P.L.149, No.40), is amended to read:

13Section 315.8.  Contributions for Military Family Relief 
14Assistance.--(a)  Beginning with taxable years ending after 
15December 31, 2004, the department shall provide a space on the 
16Pennsylvania individual income tax return form whereby an 
17individual may contribute to a fund for military family relief 
18assistance. [Persons] In the case of a refund, the individual 
19may do so by stating the amount of the contribution, not less 
20than one dollar ($1), on the return and that the contribution 
21will reduce the taxpayer's refund. If there is no refund, the 
22individual may also designate a contribution if the amount of 
23the contribution is paid by the individual.

24* * *

25Section 6.  This act shall take effect in 60 days.