PRINTER'S NO. 491
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
523
Session of
2023
INTRODUCED BY NEILSON, HILL-EVANS, HOHENSTEIN, SANCHEZ, BURGOS
AND DELLOSO, MARCH 17, 2023
REFERRED TO COMMITTEE ON FINANCE, MARCH 17, 2023
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, further providing for
operational provisions and providing for contributions for
Pennsylvania Fish and Boat Commission and Pennsylvania Game
Commission.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 315.9(b.1) of the act of March 4, 1971
(P.L.6, No.2), known as the Tax Reform Code of 1971, is amended
and the section is amended by adding a subsection to read:
Section 315.9. Operational Provisions.--
* * *
(b.1) Notwithstanding subsection (b), the checkoffs
established in sections 315.2, 315.3, 315.4, 315.7, 315.8,
315.10 [and], 315.11 and 315.15 shall not expire.
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(d) Each entity receiving money under this part shall report
annually to the respective committees of the Senate and the
House of Representatives that have jurisdiction over
appropriation matters on the amount received via the checkoff
plan and how the funds were utilized.
Section 2. The act is amended by adding a section to read:
Section 315.15. Contributions for Pennsylvania Fish and Boat
Commission and Pennsylvania Game Commission.--(a) The
department shall provide a space on the Pennsylvania individual
income tax return form whereby an individual may voluntarily
designate a contribution for Pennsylvania fish and wildlife
management.
(b) The amount designated on the individual income tax
return form 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.
(c) 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 fifty per cent of the amount from the General
Fund to the Pennsylvania Fish and Boat Commission and fifty per
cent of the amount from the General Fund to the Pennsylvania
Game Commission to be held in restricted accounts. Any balance
over one million dollars ($1,000,000) that was not spent by the
Pennsylvania Fish and Boat Commission or the Pennsylvania Game
Commission shall be transferred back to the General Fund.
(d) The money transferred under this section to the
Pennsylvania Fish and Boat Commission shall be used to provide
additional access to rivers and fishing opportunities for
residents of this Commonwealth. Money collected under this
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section shall not be used to fund staff salaries.
(e) The money transferred under this section to the
Pennsylvania Game Commission shall be used to purchase new game
lands in order to provide more open space for public use. Money
collected under this section shall not be used to fund staff
salaries.
(f) The department shall provide adequate information
concerning the checkoff for the Pennsylvania Fish and Boat
Commission and the Pennsylvania Game Commission in its
instructions that accompany State income tax return forms.
(g) The Pennsylvania Fish and Boat Commission and the
Pennsylvania Game Commission shall report annually to the
respective committees of the Senate and the House of
Representatives that have jurisdiction over fishing and game
matters on the amount received via the checkoff plan and how the
funds were utilized.
Section 3. The addition of section 315.15 of the act shall
apply to taxable years beginning after December 31, 2023.
Section 4. This act shall take effect in 90 days.
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