PRINTER'S NO. 1386
No. 1180 Session of 2005
INTRODUCED BY R. MILLER, SEMMEL, BARRAR, BENNINGHOFF,
CALTAGIRONE, CAPPELLI, CRAHALLA, DALLY, DeWEESE, FAIRCHILD,
GEIST, GEORGE, GILLESPIE, GINGRICH, GOODMAN, GRUCELA, HARPER,
HENNESSEY, HERMAN, HUTCHINSON, JAMES, W. KELLER, KENNEY,
KOTIK, LEDERER, MACKERETH, McILHATTAN, NAILOR, O'NEILL,
PHILLIPS, PISTELLA, RAPP, REICHLEY, RUBLEY, SCAVELLO,
STABACK, SURRA, TANGRETTI, E. Z. TAYLOR, TIGUE, YOUNGBLOOD
AND ZUG, MARCH 29, 2005
REFERRED TO COMMITTEE ON FINANCE, MARCH 29, 2005
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 contributions to the Military
11 Family Relief Fund on individual income tax return forms
12 through checkoff boxes.
13 The General Assembly of the Commonwealth of Pennsylvania
14 hereby enacts as follows:
15 Section 1. The act of March 4, 1971 (P.L.6, No.2), known as
16 the Tax Reform Code of 1971, is amended by adding a section to
17 read:
18 Section 315.8. Contributions for Military Family Relief
19 Fund.--(a) Beginning with taxable years ending on or after
20 December 31, 2004, the department shall provide a space on the
1 face of the Pennsylvania individual income tax return form
2 whereby an individual may contribute to the Military Family
3 Relief Fund. Persons may do so by stating the amount of the
4 contribution, not less than one dollar ($1), on the return and
5 that the contribution will reduce the taxpayer's refund or
6 increase the amount of payment to accompany the return. Failure
7 to remit any amount of increased payment shall reduce the
8 contribution accordingly. This section shall not apply to any
9 amended return.
10 (b) All individual income tax return forms shall contain
11 appropriate explanations and spaces to enable the taxpayers to
12 designate contributions to the Breast and Cervical Cancer
13 Research Fund, for Wild Resource Conservation, for Organ and
14 Tissue Donation Awareness, for the Olympics, for the
15 Korea/Vietnam Memorial National Education Center and for the
16 Military Family Relief Fund. Each form shall contain a statement
17 that such contributions will reduce the taxpayer's refund or
18 increase the amount of payment to accompany the return. Failure
19 to remit any amount of increased payment shall reduce the
20 contribution accordingly. If, on October 1 of any year, the
21 total contributions to any one of the funds made under this
22 section do not equal one hundred thousand dollars ($100,000) or
23 more, the explanations and spaces for designating contributions
24 to the fund shall be removed from the individual income tax
25 return forms for the following and all subsequent years and all
26 subsequent contributions to the fund shall be refunded to the
27 taxpayer.
28 (c) The department shall determine the total amount
29 contributed to each of the following: the Breast and Cervical
30 Cancer Research Fund, Wild Resource Conservation, Organ and
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1 Tissue Donation Awareness, the Olympics, Korea/Vietnam Memorial
2 National Education Center and the Military Family Relief Fund;
3 and shall notify the State Treasurer of the amounts to be
4 transferred from the General Fund to each fund, and upon receipt
5 of such notification the State Treasurer shall transfer the
6 amounts.
7 (d) Where this section makes changes in a statute that is
8 represented in this act by text that is not yet or no longer in
9 effect, for example, a section represented by multiple versions,
10 the use of that text does not accelerate or delay the taking
11 effect of:
12 (1) the changes made by this act; or
13 (2) provisions derived from any other act.
14 Section 2. The addition of section 315.8 of the act shall
15 apply to taxable years ending on or after December 31, 2004.
16 Section 3. This act shall take effect immediately.
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