A01264
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
857
Session of
2019
INTRODUCED BY O'MARA, T. DAVIS, SCHLOSSBERG, DONATUCCI, MILLARD,
WARREN, HILL-EVANS, MURT, KENYATTA, RYAN, ISAACSON, IRVIN,
READSHAW, JOZWIAK, FREEMAN, DEASY, MENTZER, COX, NEILSON,
SAINATO, POLINCHOCK, McCLINTON, SCHWEYER, KINSEY, SAPPEY,
DAVIDSON, GILLEN, WEBSTER, WILLIAMS, NELSON, KORTZ, KIM,
MADDEN, JAMES, BOBACK, MERSKI, SOLOMON, ROZZI, BARRAR,
KRUEGER, HOWARD AND SHUSTERMAN, MARCH 18, 2019
REFERRED TO COMMITTEE ON FINANCE, MARCH 18, 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
contribution for Veterans' Trust 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 315.14. Contribution for Veterans' Trust Fund.--(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 voluntarily
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designate a contribution, in an any amount of not less than five
dollars ($5) , to the Veterans' Trust Fund. The amount so
designated 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.
(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 the Veterans' Trust Fund.
(c) The department shall provide adequate information
concerning the checkoff for the Veterans' Trust Fund 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 Department of Military
and Veterans Affairs to which contributions may be sent by
taxpayers wishing to contribute to this effort but who do not
receive refunds.
(d) The Department of Military and Veterans Affairs shall
report annually to the respective committees of the Senate and
the House of Representatives which have jurisdiction over
military and veterans affairs on the amount received via the
checkoff plan and how the funds were utilized.
Section 2. This act shall take effect immediately.
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