PRINTER'S NO. 1271
No. 1111 Session of 1989
INTRODUCED BY LEH, COLAIZZO, STABACK, MARSICO, SERAFINI,
HERSHEY, CAWLEY, DEMPSEY, JOHNSON, PHILLIPS, FOX, BARLEY,
LAUGHLIN, JACKSON, ROBINSON, BILLOW AND ADOLPH,
APRIL 11, 1989
REFERRED TO COMMITTEE ON FINANCE, APRIL 11, 1989
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 for voluntary contributions to the
11 Keystone State Games (Senior Games).
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 315.1. Space on Form for Contributions for Keystone
18 State Games.--(a) The department shall provide a space on the
19 face of the individual income tax return form whereby an
20 individual may voluntarily designate a contribution of any
21 amount desired to the Keystone State Games (Senior Games).
1 (b) The amount so designated by an individual on the income
2 tax return form shall be deducted from the tax refund to which
3 such individual is entitled and shall not constitute a charge
4 against the income tax revenues due the Commonwealth.
5 (c) The department shall determine annually the total amount
6 designated pursuant to this section and shall report such amount
7 to the State Treasurer, who shall transfer such amount from the
8 General Fund to the Keystone State Games (Senior Games). The
9 department shall be reimbursed from the moneys contributed for
10 any administrative costs incurred above and beyond the cost
11 savings it realizes as a result of individual total refund
12 designations.
13 (d) The department shall provide adequate information
14 concerning the Keystone State Games (Senior Games) in its
15 instructions which accompany State income tax return forms,
16 which shall include the listing of an address, furnished to it
17 by the committee, to which contributions may be sent by those
18 taxpayers wishing to contribute to said committee but who do not
19 receive refunds.
20 Section 2. This act shall apply to taxable years beginning
21 on or after the effective date of this act.
22 Section 3. This act shall take effect in 60 days.
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