1Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An 
2act relating to tax reform and State taxation by codifying 
3and enumerating certain subjects of taxation and imposing 
4taxes thereon; providing procedures for the payment, 
5collection, administration and enforcement thereof; providing 
6for tax credits in certain cases; conferring powers and 
7imposing duties upon the Department of Revenue, certain 
8employers, fiduciaries, individuals, persons, corporations 
9and other entities; prescribing crimes, offenses and 
10penalties," providing for an income tax checkoff to provide 
11funding for the Children's Trust Fund.

12The General Assembly of the Commonwealth of Pennsylvania
13hereby enacts as follows:

14Section 1. The act of March 4, 1971 (P.L.6, No.2), known as 
15the Tax Reform Code of 1971, is amended by adding a section to 
16read:

17Section 315.10. Contributions for the Children's Trust
18Fund.--(a) The department shall provide a space on the
19Pennsylvania individual income tax return form whereby an
20individual may voluntarily designate a contribution of any
21amount desired to the Children's Trust Fund.

1(b) The amount so designated by an individual on the income
2tax return form shall be deducted from the tax refund to which
3that individual is entitled and shall not constitute a charge
4against the income tax revenues due the Commonwealth.

5(c) The department shall determine annually the total amount
6designated pursuant to this section, less reasonable
7administrative costs, and shall report that amount to the State
8Treasurer, who shall transfer that amount from the General Fund
9to the Children's Trust Fund.

10Section 2. The addition of section 315.10 of the act shall
11apply to taxable years beginning on or after the effective date
12of this section.

13Section 3. This act shall take effect immediately.