PRINTER'S NO. 1095
THE GENERAL ASSEMBLY OF PENNSYLVANIA
SENATE BILL
No.
794
Session of
2019
INTRODUCED BY BROOKS, PHILLIPS-HILL, J. WARD, COSTA, BREWSTER,
SANTARSIERO AND SCHWANK, JULY 8, 2019
REFERRED TO FINANCE, JULY 8, 2019
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 Office of State Fire Commissioner.
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 315.14. Contributions for Office of State Fire
Commissioner.--(a) Beginning with taxable years ending after
December 31, 2019, the department shall provide a space on the
Pennsylvania individual income tax return form whereby an
individual may contribute to grant programs administered by the
Office of State Fire Commissioner. Persons may do so by stating
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the amount of the contribution, not less than one dollar ($1),
on the return and that the contribution will reduce the
taxpayer's refund.
(b) 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 by the Office of State Fire
Commissioner to fund grants issued by the Office of State Fire
Commissioner.
(c) The department shall provide adequate information
concerning the checkoff for grant programs administered by the
Office of State Fire Commissioner in its instructions which
accompany the Pennsylvania income tax return forms. The
information concerning the checkoff shall include the listing of
an address furnished by the Office of State Fire Commissioner to
which contributions may be sent by taxpayers wishing to
contribute to this effort but who do not receive refunds.
(d) The Office of State Fire Commissioner shall report
annually to the respective committees of the Senate and the
House of Representatives which have jurisdiction over the Office
of State Fire Commissioner on the amount received via the
checkoff plan and how the funds were utilized.
Section 2. This act shall take effect in 60 days.
20190SB0794PN1095 - 2 -
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