PRINTER'S NO. 1772
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
1406
Session of
2017
INTRODUCED BY COX, PETRARCA, DRISCOLL, FRANKEL, GODSHALL, HILL-
EVANS, JAMES, MILLARD, O'BRIEN, ROEBUCK, SCHLOSSBERG AND
WATSON, MAY 19, 2017
REFERRED TO COMMITTEE ON FINANCE, MAY 19, 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, repealing provisions
relating to contribution for Korea/Vietnam Memorial National
Education Center and further providing for operational
provisions.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 315.6 of the act of March 4, 1971 (P.L.6,
No.2), known as the Tax Reform Code of 1971, is repealed:
[Section 315.6. Contribution for Korea/Vietnam Memorial
National Education Center.--(a) For tax years 1997, 1998, 1999,
2000, 2001, 2002, 2003 and 2004, the department shall provide a
space on the face of the Pennsylvania individual income tax
return form whereby an individual may voluntarily designate a
contribution of any amount from the individual's tax refund to
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the Korea/Vietnam Memorial National Education Center.
(b) The amount designated by an individual on the
Pennsylvania 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 the Commonwealth.
(c) The department shall determine annually the total amount
designated by individual taxpayers under this section and shall
report the amount to the State Treasurer, who shall prepare the
appropriate documentation and transfer the designated amount
from the General Fund to the Korea/Vietnam Memorial National
Education Center.
(d) The department shall provide adequate information
regarding the center and its purposes in its instructions for
tax years 1997, 1998, 1999, 2000, 2001, 2002, 2003 and 2004
which accompany Pennsylvania individual income tax return forms
to include the address of the Korea/Vietnam Memorial National
Education Center to which contributions may be sent by taxpayers
who wish to make additional contributions to the center.
(e) On or before March 31 of each year, the Korea/Vietnam
Memorial National Education Center shall submit a report
detailing contributions received and activities undertaken
during the prior calendar year to the Military and Veterans'
Affairs Committee of the Senate and the Veterans Affairs and
Emergency Preparedness Committee of the House of
Representatives.
(f) This section shall expire December 31, 2005.]
Section 2. Section 315.9(c) of the act is amended to read:
Section 315.9. Operational Provisions.--
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(c) Sections 315.3[, 315.4] and 315.8 shall expire January
1, 2018.
Section 3. This act shall take effect in 60 days.
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