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," providing for contributions for American Red 
11Cross.

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

14Section 1. The act of March 4, 1971 (P.L.6, No.2), known as
15the Tax Reform Code of 1971, is amended by adding a section to
16read:

17Section 315.10. Contributions for American Red Cross.--(a)
18The department shall provide a space on the Pennsylvania
19individual income tax return form by which an individual may
20voluntarily designate a contribution of any amount desired to
21the American Red Cross.

1(b) The amount designated under subsection (a) by an
2individual on the income tax return form shall be deducted from
3the tax refund to which the individual is entitled and shall not
4constitute a charge against the income tax revenues due the
5Commonwealth.

6(c) The department shall determine annually the total amount
7designated under this section, less reasonable administrative
8costs, and shall report the amount to the State Treasurer, who
9shall transfer the amount from the General Fund to the American
10Red Cross.

11Section 2. This act shall take effect in 60 days.