PRINTER'S NO. 308
No. 276 Session of 2007
INTRODUCED BY BISHOP, BLACKWELL, CALTAGIRONE, COHEN, CREIGHTON,
CURRY, DALEY, DeLUCA, FAIRCHILD, GERGELY, GOODMAN, GRUCELA,
HENNESSEY, HESS, JAMES, KOTIK, MAHONEY, McILHATTAN, MELIO,
PHILLIPS, READSHAW, RUBLEY, SCAVELLO, STABACK, THOMAS, WATSON
AND YOUNGBLOOD, FEBRUARY 6, 2007
REFERRED TO COMMITTEE ON FINANCE, FEBRUARY 6, 2007
AN ACT
1 Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An
2 act relating to tax reform and State taxation by codifying
3 and enumerating certain subjects of taxation and imposing
4 taxes thereon; providing procedures for the payment,
5 collection, administration and enforcement thereof; providing
6 for tax credits in certain cases; conferring powers and
7 imposing duties upon the Department of Revenue, certain
8 employers, fiduciaries, individuals, persons, corporations
9 and other entities; prescribing crimes, offenses and
10 penalties," providing, in personal income tax, for
11 contributions for sarcoidosis treatment research.
12 The General Assembly of the Commonwealth of Pennsylvania
13 hereby enacts as follows:
14 Section 1. The act of March 4, 1971 (P.L.6, No.2), known as
15 the Tax Reform Code of 1971, is amended by adding a section to
16 read:
17 Section 315.10. Contributions for Sarcoidosis Treatment
18 Research.--(a) The department shall provide a space on the
19 Pennsylvania individual income tax return form whereby an
20 individual may voluntarily designate a contribution of any
21 amount desired to be utilized for sarcoidosis treatment
1 research.
2 (b) The amount so designated on the Pennsylvania individual
3 income tax return form shall be deducted from the tax refund to
4 which the individual is entitled and shall not constitute a
5 charge against the income tax revenues due to the Commonwealth.
6 (c) The following apply:
7 (1) The department shall determine annually the total amount
8 designated under this section, less reasonable administrative
9 costs, and shall report the amount to the State Treasurer who
10 shall transfer the amount to a restricted revenue account within
11 the General Fund to be used by the Department of Health for
12 aiding sarcoidosis treatment research.
13 (2) The Department of Health shall distribute the amounts to
14 institutions of higher education and independent research
15 institutes of this Commonwealth to support projects that have
16 been subject to an established peer and scientific review
17 process identical or similar to the National Institutes of
18 Health review system.
19 (d) The department shall provide adequate information
20 concerning the checkoff for sarcoidosis treatment research in
21 its instructions which accompany the Pennsylvania income tax
22 return forms. The information concerning the checkoff shall
23 include the listing of an address furnished by the Department of
24 Health to which contributions may be sent by taxpayers wishing
25 to contribute to this effort but who do not receive refunds.
26 (e) The Department of Health shall report annually to the
27 respective committees of the Senate and the House of
28 Representatives which have jurisdiction over health matters on
29 the amount received via the checkoff plan and how the funds were
30 utilized.
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1 Section 2. The addition of section 315.10 of the act shall
2 apply to tax years beginning after December 31, 2008.
3 Section 3. This act shall take effect in 30 days.
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