THE GENERAL ASSEMBLY OF PENNSYLVANIA

SENATE BILL

INTRODUCED BY FOLMER, ERICKSON AND D. WHITE, FEBRUARY 20, 2009

REFERRED TO FINANCE, FEBRUARY 20, 2009  

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

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 H

REVENUE ENHANCEMENT FUND

Section 1771-A.  Establishment of Revenue Enhancement Fund.

There is established a special fund to be known as the

Revenue Enhancement Fund.

Section 1772-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 1773-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 1774-A.  Method of donations.

Persons making a donation pursuant to 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 such donation to the State Treasurer in a

manner prescribed by the State Treasurer.

Section 1775-A.  Information in State tax returns.

The Department of Revenue shall include information in the

instructions of the State personal income tax return about

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.