PRINTER'S NO. 3611
No. 2492 Session of 2004
INTRODUCED BY GEORGE, PHILLIPS, BEBKO-JONES, BELARDI, BELFANTI,
BROWNE, CORRIGAN, DeWEESE, DONATUCCI, FAIRCHILD, GRUCELA,
HALUSKA, HERMAN, KELLER, KOTIK, LAUGHLIN, LEACH, LEDERER,
MANN, McILHATTAN, PETRARCA, RAYMOND, READSHAW, REICHLEY,
SCAVELLO, SHANER, SOLOBAY, SURRA, THOMAS, TIGUE, WATERS,
WATSON, YOUNGBLOOD, YUDICHAK AND LEVDANSKY, MARCH 31, 2004
REFERRED TO COMMITTEE ON FINANCE, MARCH 31, 2004
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 to military family
11 relief through individual income tax returns.
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 to Military Family Relief.--(a)
18 The department shall provide a space on the Pennsylvania
19 individual income tax return form whereby an individual may
20 voluntarily designate a contribution of any amount desired to be
1 utilized for military family relief through the Department of
2 Military and Veterans Affairs.
3 (b) The amount so designated on the individual income tax
4 return form shall be deducted from the tax refund to which the
5 individual is entitled and shall not constitute a charge against
6 the income tax revenues due to the Commonwealth.
7 (c) The department shall determine annually the total amount
8 designated under this section, less reasonable administrative
9 costs, and shall report the amount to the State Treasurer who
10 shall transfer the amount from the General Fund to the military
11 family relief account, a restricted account which is hereby
12 established within the General Fund for the purpose of providing
13 for military family relief through the Department of Military
14 and Veterans Affairs.
15 (d) (1) The department shall provide adequate information
16 concerning the checkoff for military family relief in its
17 instructions which accompany Pennsylvania individual income tax
18 return forms. The information concerning the checkoff shall
19 include the listing of an address furnished by the Department of
20 Military and Veterans Affairs to which contributions may be sent
21 by taxpayers wishing to contribute to this effort but who do not
22 receive refunds.
23 (2) The Department of Military and Veterans Affairs shall
24 conduct a public information campaign on the availability of
25 this opportunity to Pennsylvania taxpayers and distribute these
26 funds as military family relief at the discretion of the
27 Adjutant General to members and families of the Pennsylvania
28 National Guard.
29 (e) The Department of Military and Veterans Affairs shall
30 report annually to the respective committees of the Senate and
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1 the House of Representatives which have jurisdiction over the
2 Pennsylvania National Guard on the amount received from the
3 checkoff for military family relief and how the funds were
4 utilized.
5 Section 2. This act shall apply to tax returns filed for
6 taxable years commencing after December 31, 2004.
7 Section 3. This act shall take effect immediately.
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