PRINTER'S NO. 993
No. 881 Session of 1991
INTRODUCED BY NOYE, D. R. WRIGHT, SCHULER, STEIGHNER, GODSHALL,
GLADECK, BROWN, STAIRS, CIVERA, STEELMAN, HALUSKA, ARMSTRONG,
RICHARDSON, ADOLPH, E. Z. TAYLOR, COLAFELLA, DALEY, ROBINSON,
HERMAN, HARPER, FLEAGLE, FAIRCHILD, NAILOR, PESCI, MELIO,
ALLEN, CARLSON, TRELLO, JOHNSON, ANGSTADT, HERSHEY, LAWLESS,
BELARDI AND BUSH, APRIL 2, 1991
REFERRED TO COMMITTEE ON FINANCE, APRIL 2, 1991
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 certain contributions from personal
11 income tax refunds to institutions of higher education.
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. Contributions to Institutions of Higher
18 Education.--(a) The department shall provide a space on the
19 face of the individual income tax return whereby an individual
20 may voluntarily designate a contribution of any amount desired
1 to an institution of higher education located within this
2 Commonwealth. The Pennsylvania Higher Education Assistance
3 Agency and the Department of Education shall assist the
4 department in establishing an official list of eligible
5 institutions. This list shall be coded so that an individual
6 electing to make a contribution shall simply insert the code for
7 the given institution adjacent to the amount designated on the
8 tax return.
9 (b) The amount so designated by an individual on the income
10 tax return form shall be deducted from the tax refund to which
11 such individual is entitled and shall not constitute a charge
12 against the income tax revenues due the Commonwealth.
13 (c) The department shall determine annually the total amount
14 designated pursuant to this section to each institution of
15 higher education, less reasonable administrative costs, and
16 shall report such amount to the State Treasurer, who shall
17 transfer such amount from the General Fund to the designated
18 institution of higher education.
19 (d) As used in this section, "institution of higher
20 education" means an educational institution which--
21 (1) admits as regular students only individuals having a
22 certificate of graduation from a high school or the recognized
23 equivalent of such a certificate;
24 (2) is legally authorized in this Commonwealth to provide a
25 program of education beyond high school;
26 (3) provides an educational program for which it awards a
27 bachelor's or higher degree or provides a program which is
28 acceptable for full credit toward such a degree, a program of
29 postgraduate or postdoctoral studies or a program of training to
30 prepare students for gainful employment in a recognized
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1 occupation; and
2 (4) is a public or other nonprofit institution.
3 (e) Notwithstanding subsection (d), all colleges and
4 universities in this Commonwealth are institutions of higher
5 education for purposes of this section.
6 (f) This section shall apply to tax years commencing on and
7 after January 1, 1992.
8 Section 2. This act shall take effect immediately.
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