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," in personal income tax, providing for 
11contributions for sarcoidosis treatment research.

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 Sarcoidosis Treatment
18Research.--(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 be utilized for sarcoidosis treatment
22research.

23(b) The amount so designated on the Pennsylvania individual

1income tax return form shall be deducted from the tax refund to
2which the individual is entitled and shall not constitute a
3charge against the income tax revenues due to the Commonwealth.

4(c) The following apply:

5(1) The department shall determine annually the total amount
6designated under this section, less reasonable administrative
7costs, and shall report the amount to the State Treasurer who
8shall transfer the amount to a restricted revenue account within
9the General Fund to be used by the Department of Health for
10aiding sarcoidosis treatment research.

11(2) The Department of Health shall distribute the amounts to
12institutions of higher education and independent research
13institutes of this Commonwealth to support projects that have
14been subject to an established peer and scientific review
15process identical or similar to the National Institutes of
16Health review system.

17(d) The department shall provide adequate information
18concerning the checkoff for sarcoidosis treatment research in
19its instructions which accompany the Pennsylvania income tax
20return forms. The information concerning the checkoff shall
21include the listing of an address furnished by the Department of
22Health to which contributions may be sent by taxpayers wishing
23to contribute to this effort but who do not receive refunds.

24(e) The Department of Health shall report annually to the
25respective committees of the Senate and the House of
26Representatives which have jurisdiction over health matters on
27the amount received via the checkoff plan and how the funds were
28utilized.

29Section 2. The addition of section 315.10 of the act shall
30apply to tax years beginning after December 31, 2013.

1Section 3. This act shall take effect in 30 days.