PRINTER'S NO. 328
THE GENERAL ASSEMBLY OF PENNSYLVANIA
SENATE BILL
No.
343
Session of
2019
INTRODUCED BY FOLMER, MARTIN, PHILLIPS-HILL, STEFANO,
HUTCHINSON, WHITE AND J. WARD, FEBRUARY 27, 2019
REFERRED TO FINANCE, FEBRUARY 27, 2019
AN ACT
Amending the act of April 9, 1929 (P.L.343, No.176), entitled,
as amended, "An act relating to the finances of the State
government; providing for the settlement, assessment,
collection, and lien of taxes, bonus, and all other accounts
due the Commonwealth, the collection and recovery of fees and
other money or property due or belonging to the Commonwealth,
or any agency thereof, including escheated property and the
proceeds of its sale, the custody and disbursement or other
disposition of funds and securities belonging to or in the
possession of the Commonwealth, and the settlement of claims
against the Commonwealth, the resettlement of accounts and
appeals to the courts, refunds of moneys erroneously paid to
the Commonwealth, auditing the accounts of the Commonwealth
and all agencies thereof, of all public officers collecting
moneys payable to the Commonwealth, or any agency thereof,
and all receipts of appropriations from the Commonwealth,
authorizing the Commonwealth to issue tax anticipation notes
to defray current expenses, implementing the provisions of
section 7(a) of Article VIII of the Constitution of
Pennsylvania authorizing and restricting the incurring of
certain debt and imposing penalties; affecting every
department, board, commission, and officer of the State
government, every political subdivision of the State, and
certain officers of such subdivisions, every person,
association, and corporation required to pay, assess, or
collect taxes, or to make returns or reports under the laws
imposing taxes for State purposes, or to pay license fees or
other moneys to the Commonwealth, or any agency thereof,
every State depository and every debtor or creditor of the
Commonwealth," in special funds, establishing the Revenue
Enhancement Fund.
The General Assembly of the Commonwealth of Pennsylvania
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hereby enacts as follows:
Section 1. Article XVII-A of the act of April 9, 1929
(P.L.343, No.176), known as The Fiscal Code, is amended by
adding a subarticle to read:
SUBARTICLE K
REVENUE ENHANCEMENT FUND
Section 1795-A. Establishment of Revenue Enhancement Fund.
There is established a special fund to be known as the
Revenue Enhancement Fund.
Section 1796-A. Donations to the Revenue Enhancement Fund.
A person may make a monetary donation and designate the
donation for the Revenue Enhancement Fund. The donation shall be
deposited in or transferred to the Revenue Enhancement Fund.
Section 1797-A. Appropriations from the Revenue Enhancement
Fund.
Appropriations from the Revenue Enhancement Fund may be made
by the General Assembly and shall be used only for public
purposes.
Section 1798-A. Method of donations.
Persons making a donation under this subarticle may:
(1) include a donation when filing a State personal
income tax return pursuant to the instructions of the
Department of Revenue;
(2) designate some or all of a State personal income tax
refund for transfer into the Revenue Enhancement Fund; or
(3) deliver a donation to the State Treasurer in a
manner prescribed by the State Treasurer.
Section 1799-A. Information in State tax returns.
The Department of Revenue shall include information in the
instructions of the State personal income tax return about
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donations that may be made pursuant to the provisions of this
subarticle.
Section 2. Donations to the Revenue Enhancement Fund may
begin with the income tax filings for the taxable year beginning
January 1 of the calendar year in which this section takes
effect.
Section 3. This act shall take effect immediately.
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