THE GENERAL ASSEMBLY OF PENNSYLVANIA

HOUSE BILL

INTRODUCED BY SWANGER, AUMENT, BAKER, BARRAR, CALTAGIRONE, CLYMER, CONKLIN, D. COSTA, DeLUCA, DENLINGER, EVERETT, FLECK, GABLER, GEIST, GEORGE, GINGRICH, HARHART, HARKINS, HESS, HORNAMAN, HUTCHINSON, KAUFFMAN, KILLION, LONGIETTI, MAJOR, MANN, MARSHALL, MARSICO, McGEEHAN, MILLARD, MILLER, MURPHY, MYERS, OBERLANDER, M. O'BRIEN, O'NEILL, PETRI, PICKETT, READSHAW, ROCK, SAYLOR, SCAVELLO, K. SMITH, SONNEY, STERN, STEVENSON, TALLMAN, THOMAS, VULAKOVICH, WATSON, BOYD, MOUL AND DAVIS, FEBRUARY 16, 2011

REFERRED TO COMMITTEE ON VETERANS AFFAIRS AND EMERGENCY PREPAREDNESS, FEBRUARY 16, 2011  

AN ACT

Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An

act relating to tax reform and State taxation by codifying

and enumerating certain subjects of taxation and imposing

taxes thereon; providing procedures for the payment,

collection, administration and enforcement thereof; providing

for tax credits in certain cases; conferring powers and

imposing duties upon the Department of Revenue, certain

employers, fiduciaries, individuals, persons, corporations

and other entities; prescribing crimes, offenses and

penalties," providing for contributions to the Decoration of

Veterans' Graves Fund.

The General Assembly of the Commonwealth of Pennsylvania

hereby enacts as follows:

Section 1.  The act of March 4, 1971 (P.L.6, No.2), known as

the Tax Reform Code of 1971, is amended by adding a section to

read:

Section 315.10.  Contributions for the Decoration of

Veterans' Graves Fund.--(a)  Beginning with the taxable year

ending December 31, 2011, and thereafter, the department shall

provide a space on the Pennsylvania personal income tax return

form whereby an individual may voluntarily contribute an amount

to the Decoration of Veterans' Graves Fund. Persons may do so by

stating the amount of the contribution, not less than one dollar

($1), on the return.

(b)  The amount so designated on the income tax return form

shall be deducted from the tax refund to which the individual is

entitled and shall not constitute a charge against the income

tax revenues due to the Commonwealth.

(c)  The department shall determine annually the total amount

designated under subsection (b), less reasonable administrative

costs, and shall report the amount to the State Treasurer. The

State Treasurer shall transfer the amount to the restricted

receipts account within the general fund known as the Decoration

of Veterans' Graves Fund.

(d)  The department shall provide adequate information

concerning the checkoff for Decoration of Veterans' Graves in

its instructions accompanying the income tax return forms. The

information concerning the checkoff shall include the listing of

an address furnished by the Department of Military and Veterans

Affairs to which contributions may be sent by taxpayers who do

not receive refunds but wish to contribute.

Section 2.  This act shall take effect immediately.