PRINTER'S NO. 1719
No. 1169 Session of 2004
INTRODUCED BY WAGNER, KITCHEN, FERLO, MUSTO, KUKOVICH, LOGAN,
M. WHITE, COSTA, PIPPY, ERICKSON, SCHWARTZ, ORIE, O'PAKE,
STOUT, MELLOW, RHOADES, FUMO, WOZNIAK AND STACK,
JUNE 22, 2004
REFERRED TO FINANCE, JUNE 22, 2004
AN ACT
1 Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An
2 act relating to tax reform and State taxation by codifying
3 and enumerating certain subjects of taxation and imposing
4 taxes thereon; providing procedures for the payment,
5 collection, administration and enforcement thereof; providing
6 for tax credits in certain cases; conferring powers and
7 imposing duties upon the Department of Revenue, certain
8 employers, fiduciaries, individuals, persons, corporations
9 and other entities; prescribing crimes, offenses and
10 penalties," providing for contributions for National Guard
11 and Reserve families; and establishing the Help National
12 Guard and Reserve Families Fund.
13 The General Assembly of the Commonwealth of Pennsylvania
14 hereby enacts as follows:
15 Section 1. The act of March 4, 1971 (P.L.6, No.2), known as
16 the Tax Reform Code of 1971, is amended by adding a section to
17 read:
18 Section 315.7. Contributions for National Guard and Reserve
19 Families.--(a) The department shall provide a space on the
20 Pennsylvania individual income tax return form whereby an
21 individual may voluntarily designate a contribution of at least
22 one dollar ($1) to the Help National Guard and Reserve Families
1 Fund which is hereby established in the Department of Military
2 and Veterans Affairs.
3 (b) The amount designated by an individual on the
4 Pennsylvania individual income tax return form shall be deducted
5 from the tax refund to which the individual is entitled and
6 shall not constitute a charge against the income tax revenues
7 due the Commonwealth.
8 (c) The department shall annually determine the total amount
9 designated pursuant to this section and shall report that amount
10 to the State Treasurer who shall transfer that amount to the
11 Help National Guard and Reserve Families Fund.
12 (d) The department shall, in all taxable years following the
13 effective date of this section, provide on its forms or in its
14 instructions which accompany Pennsylvania individual income tax
15 return forms adequate information concerning the Help National
16 Guard and Reserve Families Fund which shall include the listing
17 of an address furnished to it by the fund to which contributions
18 may be sent by taxpayers who do not receive refunds but wish to
19 contribute to the fund.
20 (e) The Department of Military and Veterans Affairs shall
21 adopt guidelines to regulate the amount and use of contributions
22 to the Help National Guard and Reserve Families Fund. Uses shall
23 include assistance to families in need because family members
24 are in action or out of action abroad or in the United States.
25 (f) This section shall apply to taxable years beginning on
26 or after January 1, 2005.
27 Section 2. This act shall take effect in 60 days.
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