PRINTER'S NO. 1993
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
1382
Session of
2015
INTRODUCED BY QUINN, V. BROWN, D. COSTA, DRISCOLL, KINSEY,
READSHAW, ROZZI, THOMAS, JOZWIAK, COHEN AND MURT,
JUNE 29, 2015
REFERRED TO COMMITTEE ON FINANCE, JUNE 29, 2015
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, providing for
contributions for the School District Contributions 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 315.12. Contributions for the School District
Contributions Fund.--(a) Beginning with taxable years ending
after December 31, 2014, the department shall provide a space on
the Pennsylvania individual income tax return form whereby an
individual may designate a contribution to any public school
district in this Commonwealth. Contributions may be in an amount
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
of not less than one dollar ($1).
(b) The amount designated under subsection (a) by an
individual 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 this section, less reasonable administrative
costs, and shall report the amount to the State Treasurer, who
shall transfer the amount to a restricted revenue account within
the General Fund to be used for contributions to the School
District Contribution Fund as provided by statute.
(d) The department shall provide adequate information
concerning the checkoff in its instructions which accompany the
Pennsylvania income tax return forms. The information concerning
the checkoff shall include the listing of an address to which
contributions may be sent by taxpayers wishing to contribute to
this effort but who do not receive refunds.
(e) The department shall report annually to the respective
committees of the Senate and the House of Representatives which
have jurisdiction over public education funding on the amount
received via checkoff contributions by each public school
district in the prior year.
Section 2. This act shall take effect immediately.
20150HB1382PN1993 - 2 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24