PRINTER'S NO. 1365
No. 1152 Session of 2003
INTRODUCED BY T. STEVENSON, BAKER, BARRAR, BEBKO-JONES, BISHOP,
BROWNE, BUNT, CAPPELLI, CAWLEY, CURRY, DALLY, DERMODY, GEIST,
GEORGE, GILLESPIE, GRUCELA, HENNESSEY, HERSHEY, HUTCHINSON,
JAMES, LAUGHLIN, LEDERER, MARKOSEK, McILHATTAN, R. MILLER,
NAILOR, PHILLIPS, PISTELLA, READSHAW, REICHLEY, RUBLEY,
SATHER, SAYLOR, SCHRODER, SHANER, SOLOBAY, E. Z. TAYLOR,
THOMAS, TIGUE, WALKO, WASHINGTON, WATSON, WEBER, WHEATLEY,
WOJNAROSKI, WRIGHT, YOUNGBLOOD AND FRANKEL, APRIL 14, 2003
REFERRED TO COMMITTEE ON FINANCE, APRIL 14, 2003
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 juvenile diabetes
11 cure research.
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 315.7. Contributions for Juvenile Diabetes Cure
18 Research.--(a) The department shall provide a space on the
19 Pennsylvania individual income tax return form whereby an
1 individual may voluntarily designate a contribution of any
2 amount desired to be utilized for juvenile diabetes cure
3 research related to:
4 (1) restoring normal blood sugar levels;
5 (2) preventing and reversing complications; or
6 (3) preventing juvenile diabetes.
7 (b) The amount so designated on the Pennsylvania individual
8 income tax return form shall be deducted from the tax refund to
9 which the individual is entitled and shall not constitute a
10 charge against the income tax revenues due to the Commonwealth.
11 (c) (1) The department shall determine annually the total
12 amount designated under this section, less reasonable
13 administrative costs, and shall report the amount to the State
14 Treasurer who shall transfer the amount to a restricted receipts
15 account within the General Fund to be used by the Department of
16 Health for aiding juvenile diabetes cure research.
17 (2) The Department of Health shall distribute the amounts to
18 institutions of higher education and independent research
19 institutes of this Commonwealth to support projects that have
20 been subject to an established peer and scientific review
21 process identical or similar to the National Institutes of
22 Health review system.
23 (d) The department shall provide adequate information
24 concerning the checkoff for juvenile diabetes cure research in
25 its instructions which accompany the Pennsylvania income tax
26 return forms. The information concerning the checkoff shall
27 include the listing of an address furnished by the Department of
28 Health to which contributions may be sent by taxpayers wishing
29 to contribute to this effort but who do not receive refunds.
30 (e) The Department of Health shall report annually to the
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1 respective committees of the Senate and the House of
2 Representatives which have jurisdiction over health matters on
3 the amount received via the checkoff plan and how the funds were
4 utilized.
5 Section 2. This act shall take effect in 60 days.
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