1Amending the act of April 9, 1929 (P.L.343, No.176), entitled,
2as amended, "An act relating to the finances of the State
3government; providing for the settlement, assessment,
4collection, and lien of taxes, bonus, and all other accounts
5due the Commonwealth, the collection and recovery of fees and
6other money or property due or belonging to the Commonwealth,
7or any agency thereof, including escheated property and the
8proceeds of its sale, the custody and disbursement or other
9disposition of funds and securities belonging to or in the
10possession of the Commonwealth, and the settlement of claims
11against the Commonwealth, the resettlement of accounts and
12appeals to the courts, refunds of moneys erroneously paid to
13the Commonwealth, auditing the accounts of the Commonwealth
14and all agencies thereof, of all public officers collecting
15moneys payable to the Commonwealth, or any agency thereof,
16and all receipts of appropriations from the Commonwealth,
17authorizing the Commonwealth to issue tax anticipation notes
18to defray current expenses, implementing the provisions of
19section 7(a) of Article VIII of the Constitution of
20Pennsylvania authorizing and restricting the incurring of
21certain debt and imposing penalties; affecting every
22department, board, commission, and officer of the State
23government, every political subdivision of the State, and
24certain officers of such subdivisions, every person,
25association, and corporation required to pay, assess, or
26collect taxes, or to make returns or reports under the laws
27imposing taxes for State purposes, or to pay license fees or
28other moneys to the Commonwealth, or any agency thereof,
29every State depository and every debtor or creditor of the
30Commonwealth," in special funds, establishing the Revenue
31Enhancement Fund.

32The General Assembly of the Commonwealth of Pennsylvania

1hereby enacts as follows:

2Section 1. Article XVII-A of the act of April 9, 1929
3(P.L.343, No.176), known as The Fiscal Code, is amended by
4adding a subarticle to read:

5SUBARTICLE K

6REVENUE ENHANCEMENT FUND

7Section 1795-A. Establishment of Revenue Enhancement Fund.

8There is established a special fund to be known as the
9Revenue Enhancement Fund.

10Section 1796-A. Donations to the Revenue Enhancement Fund.

11A person may make a monetary donation and designate the
12donation for the Revenue Enhancement Fund. The donation shall be
13deposited in or transferred to the Revenue Enhancement Fund.

14Section 1797-A. Appropriations from the Revenue Enhancement
15Fund.

16Appropriations from the Revenue Enhancement Fund may be made
17by the General Assembly and shall be used only for public
18purposes.

19Section 1798-A. Method of donations.

20Persons making a donation pursuant to this subarticle may:

21(1) include a donation when filing a State personal
22income tax return pursuant to the instructions of the
23Department of Revenue;

24(2) designate some or all of a State personal income tax
25refund for transfer into the Revenue Enhancement Fund; or

26(3) deliver such donation to the State Treasurer in a
27manner prescribed by the State Treasurer.

28Section 1799-A. Information in State tax returns.

29The Department of Revenue shall include information in the
30instructions of the State personal income tax return about

1donations that may be made pursuant to the provisions of this
2subarticle.

3Section 2. Donations to the Revenue Enhancement Fund may
4begin with the income tax filings for the taxable year beginning
5January 1 of the calendar year in which this section takes
6effect.

7Section 3. This act shall take effect immediately.