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 contributions of refunds by checkoff, further
11providing for operational provisions; and providing for
12contributions for Veterans Traumatic Brain Injury, Post-
13Traumatic Stress Disorder and Military Sexual Trauma Public
14Service Announcement Fund.

15The General Assembly of the Commonwealth of Pennsylvania
16hereby enacts as follows:

17Section 1. Section 315.9 of act of March 4, 1971 (P.L.6,
18No.2), known as the Tax Reform Code of 1971, is amended by
19adding a subsection to read:

20Section 315.9. Operational Provisions.--

21* * *

22(d) Section 315.12 shall expire January 1, 2019.

23Section 2. The act is amended by adding a section to read:

1Section 315.12.  Contributions for Veterans Traumatic Brain
2Injury, Post-Traumatic Stress Disorder and Military Sexual
3Trauma Public Service Announcement Fund.--(a) Beginning with
4taxable years ending after December 31, 2013, the department
5shall provide a space on the Pennsylvania individual income tax
6return form whereby an individual may contribute to a fund for
7veterans traumatic brain injury, post-traumatic stress disorder
8and military sexual trauma public service announcements. Persons
9may do so by stating the amount of the contribution, not less
10than one dollar ($1), on the return and that the contribution
11will reduce the taxpayer's refund.

12(b)  The department shall determine annually the total amount
13designated under this section, less reasonable administrative
14costs, and shall report the amount to the State Treasurer who
15shall transfer the amount to a restricted revenue account within
16the General Fund to be used by the Department of Military and
17Veterans Affairs for contributions to Veterans Traumatic Brain
18Injury, Post-Traumatic Stress Disorder and Military Sexual
19Assault Public Service Announcement Fund as provided by statute.

20(c)  The department shall provide adequate information
21concerning the checkoff in its instructions which accompany the
22Pennsylvania income tax return forms. The information concerning
23the checkoff shall include the listing of an address furnished
24by the Department of Military and Veterans Affairs to which
25contributions may be sent by taxpayers wishing to contribute to
26this effort, but who do not receive refunds.

27(d)  The Department of Military and Veterans Affairs shall
28report annually to the respective committees of the Senate and
29the House of Representatives which have jurisdiction over
30military and veterans affairs on the amount received via the

1checkoff plan and how the funds were utilized.

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