PRINTER'S NO. 848
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
771
Session of
2017
INTRODUCED BY MURT, BAKER, R. BROWN, V. BROWN, BULLOCK,
CALTAGIRONE, DEAN, DEASY, DONATUCCI, DRISCOLL, HELM, KAUFER,
MACKENZIE, PEIFER, READSHAW, ROZZI, SAMUELSON AND
SCHLOSSBERG, MARCH 9, 2017
REFERRED TO COMMITTEE ON FINANCE, MARCH 9, 2017
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," in personal income tax, providing for
contributions for adults with special needs.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. The act of March 4, 1971 (P.L.6, No.2), known as
the Tax Reform Code of 1971, is amended by adding a section to
read:
Section 315.13. Contributions for Adults with Special
Needs.--(a) Beginning with taxable years ending after December
31, 2016, the department shall provide a space on the
Pennsylvania individual income tax return form whereby an
individual may designate a contribution to a fund for adults
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with special needs. Contributions may be in an amount of not
less than one dollar ($1).
(b) 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.
(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 to a restricted revenue account within
the General Fund to be used by the Department of Human Services
for the Office of Developmental Programs as provided by statute.
(d) The department shall provide adequate information
concerning the checkoff for adults with special needs 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 Human
Services to which contributions may be sent by taxpayers wishing
to contribute to this effort but who do not receive refunds.
(e) The Department of Human Services shall report annually
to the respective committees of the Senate and the House of
Representatives which have jurisdiction over human services on
the amount received via checkoff contributions and how the funds
were utilized.
Section 2. This act shall take effect in 60 days.
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