PRINTER'S NO. 1609
No. 1351 Session of 2005
INTRODUCED BY BUNT, STURLA, BAKER, BALDWIN, CALTAGIRONE, CAWLEY,
CRAHALLA, CREIGHTON, DENLINGER, FABRIZIO, FICHTER, FREEMAN,
GILLESPIE, GOOD, GOODMAN, GRUCELA, HENNESSEY, HERSHEY,
HUTCHINSON, JAMES, KENNEY, McILHATTAN, O'NEILL, PETRARCA,
PICKETT, READSHAW, SCAVELLO, SHANER, STABACK, SURRA,
TANGRETTI, WALKO, WATSON, WHEATLEY AND YOUNGBLOOD,
APRIL 12, 2005
REFERRED TO COMMITTEE ON FINANCE, APRIL 12, 2005
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 hunger prevention
11 efforts.
12 The General Assembly of the Commonwealth of Pennsylvania
13 hereby enacts as follows:
14 Section 1. The act of March 4, 1971 (P.L.6, No.2), known as
15 the Tax Reform Code of 1971, is amended by adding a section to
16 read:
17 Section 315.8. Contributions for Hunger Prevention
18 Efforts.--(a) The department shall provide a space on the
19 Pennsylvania individual income tax return form whereby an
20 individual may voluntarily designate a contribution of any
1 amount desired to be utilized for hunger prevention efforts
2 related to:
3 (1) facilitating the purchase of Pennsylvania-grown fruits
4 and vegetables by food-insecure households;
5 (2) assessing the adequacy of access to charitable food
6 distributions by food-insecure households and improving access
7 in counties where access is inadequate;
8 (3) assessing the nutritional adequacy of charitable food
9 inventories and improving the nutritional balance of those
10 inventories through bulk purchases of items from food groups
11 that are underrepresented; or
12 (4) increasing participation in federally funded nutrition
13 programs.
14 (b) The amount so designated on the Pennsylvania individual
15 income tax return form shall be deducted from the tax refund to
16 which the individual is entitled and shall not constitute a
17 charge against the income tax revenues due to the Commonwealth.
18 (c) (1) The department shall determine annually the total
19 amount designated under this section, less reasonable
20 administrative costs, and shall report the amount to the State
21 Treasurer who shall transfer the amount to a restricted receipts
22 account within the General Fund to be used by the Department of
23 Agriculture for hunger prevention efforts.
24 (2) The Department of Agriculture shall award the amounts as
25 competitive grants to nonprofit organizations conducting hunger
26 prevention efforts within this Commonwealth.
27 (d) The department shall provide adequate information
28 concerning the checkoff for hunger prevention in its
29 instructions which accompany the Pennsylvania income tax return
30 forms. The information concerning the checkoff shall include the
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1 listing of an address furnished by the Department of Agriculture
2 to which contributions may be sent by taxpayers wishing to
3 contribute to this effort but who do not receive refunds.
4 (e) The Department of Agriculture shall report annually to
5 the respective committees of the Senate and the House of
6 Representatives which have jurisdiction over agriculture/health
7 matters on the amount received via the checkoff plan and how the
8 funds were utilized.
9 Section 2. This act shall take effect in 60 days.
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