AN ACT

 

1Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An 
2act relating to tax reform and State taxation by codifying 
3and enumerating certain subjects of taxation and imposing 
4taxes thereon; providing procedures for the payment, 
5collection, administration and enforcement thereof; providing 
6for tax credits in certain cases; conferring powers and 
7imposing duties upon the Department of Revenue, certain 
8employers, fiduciaries, individuals, persons, corporations 
9and other entities; prescribing crimes, offenses and 
10penalties," in personal income tax, providing for 
11contributions to lupus foundations.

12The General Assembly of the Commonwealth of Pennsylvania
13hereby enacts as follows:

14Section 1. The act of March 4, 1971 (P.L.6, No.2), known as 
15the Tax Reform Code of 1971, is amended by adding a section to 
16read:

17Section 315.10. Contributions for Lupus Foundations.--(a)
18The department shall provide a space on the Pennsylvania
19individual income tax return form whereby an individual may
20voluntarily designate a contribution of any amount desired to
21the Lupus Foundation of Pennsylvania or the Lupus Foundation of
22America, Southeastern PA Chapter, Inc.

1(b) The amount so designated by an individual on the income
2tax return form shall be deducted from the tax refund to which
3such individual is entitled and shall not constitute a charge
4against the income tax revenues due the Commonwealth.

5(c) The department shall determine annually the total amount
6designated pursuant to this section, less reasonable
7administrative costs, and shall report such amount to the State
8Treasurer, who shall transfer such amount from the General Fund
9to the Lupus Foundation of Pennsylvania or the Lupus Foundation
10of America, Southeastern PA Chapter, Inc.

11Section 2. The addition of section 315.10 of the act shall
12apply to taxable years beginning after December 31, 2013.

13Section 3. This act shall take effect in 60 days.