PRINTER'S NO. 1599
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
1480
Session of
2021
INTRODUCED BY ROWE, EMRICK, GAYDOS, GILLEN, GREINER, GROVE,
LEWIS, MILLARD, B. MILLER, MOUL, NEILSON, OWLETT, ROTHMAN,
SANKEY, THOMAS, WARNER AND ZIMMERMAN, MAY 25, 2021
REFERRED TO COMMITTEE ON FINANCE, MAY 25, 2021
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 to the General Fund.
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 315.15. Contribution to the General Fund.--(a)
Beginning with taxable years ending after December 31, 2020, 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, to the General Fund.
The amount so designated shall be deducted from the tax refund
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to which the individual is entitled and shall not constitute a
charge against the income tax revenues due to the Commonwealth.
(b) The department shall determine annually the total amount
designated pursuant to this section, less reasonable
administrative costs, and shall report such amount to the State
Treasurer who shall transfer the amount to the General Fund.
(c) The department shall provide adequate information
concerning the checkout for the contribution for the General
Assembly 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 to which contributions may be sent by taxpayers
wishing to contribute but who do not receive refunds.
(d) The department shall report annually to the respective
committees of the Senate and the House of Representatives which
have jurisdiction over the fiscal affairs of the Commonwealth
the amount received via the checkoff plan.
Section 2. This act shall take effect immediately.
20210HB1480PN1599 - 2 -
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