PRINTER'S NO. 157
No. 157 Session of 1989
INTRODUCED BY HOLL, JANUARY 23, 1989
REFERRED TO FINANCE, JANUARY 23, 1989
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 a check-off of one dollar of income tax 11 paid to endow the arts; making an appropriation; and making a 12 repeal. 13 The General Assembly of the Commonwealth of Pennsylvania 14 hereby enacts as follows: 15 Section 1. The act of March 4, 1971 (P.L.6, No.2), known as 16 the Tax Reform Code of 1971, is amended by adding a section to 17 read: 18 Section 356.1. Check-off for the Arts.--(a) Individuals, 19 estates or trusts on whom a personal income tax is imposed by 20 the provisions of this article shall have the right to elect 21 whether or not one dollar ($1) of the tax on a return filed by 22 them shall be used to provide an endowment for the arts.
1 (b) The funds derived from the check-off authorized by 2 subsection (a) are appropriated to the Commonwealth of 3 Pennsylvania Council on the Arts for its use in carrying out its 4 duties. 5 Section 2. Section 12 of the act of June 23, 1982 (P.L.597, 6 No.170), known as the Wild Resource Conservation Act, is 7 repealed insofar as it is inconsistent with this act. 8 Section 3. This act shall take effect immediately. L15L72JAM/19890S0157B0157 - 2 -