THE GENERAL ASSEMBLY OF PENNSYLVANIA

SENATE BILL

INTRODUCED BY TOMLINSON, MENSCH, BOSCOLA, FONTANA, ERICKSON, RAFFERTY, SOLOBAY, BROWNE AND EICHELBERGER, JANUARY 28, 2011

REFERRED TO FINANCE, JANUARY 28, 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," in personal income tax, further providing for

charitable contributions by taxpayers.

The General Assembly of the Commonwealth of Pennsylvania

hereby enacts as follows:

Section 1.  Section 315.2(b) of the act of March 4, 1971

(P.L.6, No.2), known as the Tax Reform Code of 1971, reenacted

October 9, 2009 (P.L.451, No.48), is amended to read:

Section 315.2.  Contributions to Breast and Cervical Cancer

Research.--* * *

(b)  [The] In the case of a refund, the amount so designated

on the individual 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. If there is no refund, the individual may also

designate a contribution if the amount of the contribution is

paid by the individual.

* * *

Section 2. Section 315.3(b) of the act, added May 7, 1997

(P.L.85, No.7), is amended to read:

Section 315.3.  Contributions for Wild Resource

Conservation.--* * *

(b)  [The] In the case of a refund, the amount so designated

by an individual on the income tax return form shall be deducted

from the tax refund to which such individual is entitled and

shall not constitute a charge against the income tax revenues

due the Commonwealth. If there is no refund, the individual may

also designate a contribution if the amount of the contribution

is paid by the individual.

* * *

Section 3.  Section 315.4(b) of the act, amended June 22,

2001 (P.L.353, No.23), is amended to read:

Section 315.4.  Contributions for Organ and Tissue Donation

Awareness.--* * *

(b)  [The] In the case of a refund, the amount so designated

by an individual on the Pennsylvania individual 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 the Commonwealth. If there is no

refund, the individual may also designate a contribution if the

amount of the contribution is paid by the individual.

* * *

Section 4.  Section 315.7(b) of the act, reenacted October 9,

2009 (P.L.451, No.48), is amended to read:

Section 315.7.  Contributions for Juvenile Diabetes Cure

Research.--* * *

(b)  [The] In the case of a refund, the amount so designated

on the Pennsylvania individual 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. If there is no refund, the

individual may also designate a contribution if the amount of

the contribution is paid by the individual.

* * *

Section 5.  Section 315.8(a) of the act, added July 7, 2005

(P.L.149, No.40), is amended to read:

Section 315.8.  Contributions for Military Family Relief

Assistance.--(a)  Beginning with taxable years ending after

December 31, 2004, the department shall provide a space on the

Pennsylvania individual income tax return form whereby an

individual may contribute to a fund for military family relief

assistance. [Persons] In the case of a refund, the individual 

may do so by stating the amount of the contribution, not less

than one dollar ($1), on the return and that the contribution

will reduce the taxpayer's refund. If there is no refund, the

individual may also designate a contribution if the amount of

the contribution is paid by the individual.

* * *

Section  6.  This act shall take effect in 60 days.