PRINTER'S NO. 4162
No. 3033 Session of 1992
INTRODUCED BY TRELLO, DeLUCA, LAUGHLIN, LESCOVITZ, RUDY,
SCHULER, COLE, SALOOM, CALTAGIRONE, DERMODY, FARMER, BARLEY,
KING, TOMLINSON, HARPER AND HANNA, NOVEMBER 17, 1992
REFERRED TO COMMITTEE ON FINANCE, NOVEMBER 17, 1992
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 income tax refund contributions to
11 the Pennsylvania Make-a-Wish Foundation.
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 Make-a-Wish Foundation.--(a)
18 The department shall provide a space on the face of the
19 individual income tax return form whereby an individual may
20 voluntarily designate a contribution of any amount desired to a
21 local chapter of the Pennsylvania Make-a-Wish Foundation.
22 (b) The amount so designated by an individual on the income
1 tax return form shall be deducted from the tax refund to which
2 such individual is entitled and shall not constitute a charge
3 against the income tax revenues due the Commonwealth.
4 (c) The department shall determine annually the total amount
5 designated pursuant to this section, less reasonable
6 administrative costs, and the amount due to each local chapter
7 of the Pennsylvania Make-a-Wish Foundation as determined from
8 the dollar amount of the contribution indicated by the taxpayer
9 on the form and allocated based upon the school district code
10 indicated. The department shall report these amounts to the
11 State Treasurer, who shall transfer these amounts from the
12 General Fund to the respective local chapters of the
13 Pennsylvania Make-a-Wish Foundation.
14 Section 2. This act shall apply to tax returns submitted on
15 or after January 1 next following three months from the
16 effective date of this act, and to all tax returns filed
17 thereafter.
18 Section 3. This act shall take effect immediately.
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