PRINTER'S NO. 70
No. 76 Session of 2001
INTRODUCED BY HOLL, JANUARY 23, 2001
REFERRED TO FINANCE, JANUARY 23, 2001
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 an income tax check-off to provide 11 funding for the arts; and making a repeal. 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 356.1. Check-off for the Arts.--(a) Individuals, 18 estates or trusts on whom a personal income tax is imposed by 19 the provisions of this article shall have the right to elect 20 whether or not one dollar ($1) of the tax on a return filed by 21 them shall be used to provide funding for the arts. 22 (b) The funds derived from the check-off authorized by
1 subsection (a) are appropriated to the Commonwealth of 2 Pennsylvania Council on the Arts for its use in carrying out its 3 duties. 4 Section 2. Section 12 of the act of June 23, 1982 (P.L.597, 5 No.170), known as the Wild Resource Conservation Act, is 6 repealed insofar as it is inconsistent with this act. 7 Section 3. This act shall take effect immediately. L13L72JS/20010S0076B0070 - 2 -