Bill Text: PA HB1167 | 2011-2012 | Regular Session | Introduced

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Bill Title: In personal income tax, further providing for contributions for military family relief assistance and for operational provisions.

Spectrum: Slight Partisan Bill (Democrat 29-18)

Status: (Introduced - Dead) 2011-03-23 - Referred to FINANCE [HB1167 Detail]

Download: Pennsylvania-2011-HB1167-Introduced.html

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PRINTER'S NO. 1273
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No. 1167 Session of2011
INTRODUCED BY GOODMAN, BEAR, BISHOP, BOBACK, BRENNAN, CALTAGIRONE, COHEN, D. COSTA, CREIGHTON, DALEY, DONATUCCI, EVERETT, FABRIZIO, FARRY, FLECK, GIBBONS, GILLESPIE, GINGRICH, GROVE, HARHART, HESS, HORNAMAN, HUTCHINSON, KAVULICH, KIRKLAND, KOTIK, KULA, MAHONEY, MANN, MATZIE, MICOZZIE, MIRABITO, MURPHY, MURT, MYERS, M. O'BRIEN, PASHINSKI, PETRARCA, PETRI, RAVENSTAHL, READSHAW, SANTARSIERO, SCAVELLO, STABACK, SWANGER, VULAKOVICH AND WHEATLEY, MARCH 23, 2011
REFERRED TO COMMITTEE ON FINANCE, MARCH 23, 2011
AN ACT
Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An
act relating to tax reform and State taxation by codifying
and enumerating certain subjects of taxation and imposing
taxes thereon; providing procedures for the payment,
collection, administration and enforcement thereof; providing
for tax credits in certain cases; conferring powers and
imposing duties upon the Department of Revenue, certain
employers, fiduciaries, individuals, persons, corporations
and other entities; prescribing crimes, offenses and
penalties," in personal income tax, further providing for
contributions for military family relief assistance and for
operational provisions.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 315.8 of the act of March 4, 1971 (P.L.6,
No.2), known as the Tax Reform Code of 1971, added July 7, 2005
(P.L.149, No.40), is amended to read:
Section 315.8. Contributions for Military Family Relief and
Veterans Emergency Assistance.--(a) Beginning with taxable
years ending after December 31, 2004, the department shall
provide a space on the Pennsylvania individual income tax return
form whereby an individual may contribute to a fund for military
family relief assistance. Persons may do so by stating the
amount of the contribution, not less than one dollar ($1), on
the return and that the contribution will reduce the taxpayer's
refund.
(a.1) Beginning with taxable years ending after December 31,
2010, the department shall provide a space on the Pennsylvania
individual income tax return form whereby an individual may
contribute to a fund for veterans emergency assistance. Persons
may do so by stating the amount of the contribution, not less
than one dollar ($1), on the return and that the contribution
will reduce the taxpayer's refund.
(b) The department shall determine annually the total
[amount] amounts designated under [this section] subsections (a)
and (a.1), less reasonable administrative costs, and shall
report the [amount] amounts to the State Treasurer [who]. The
State Treasurer shall transfer the amount designated under
subsection (a) to a restricted revenue account within the
General Fund to be used by the Department of Military and
Veterans Affairs for contributions to military family relief
assistance as provided by statute. The amount designated under
subsection (a.1) shall be transferred to a restricted revenue
account within the General Fund to be used by the Department of
Military and Veterans Affairs for emergency assistance to
veterans.
(c) The department shall provide adequate information
concerning the [checkoff] checkoffs for military family relief
assistance under subsection (a) and veterans emergency
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assistance under subsection (a.1) in its instructions which
accompany the Pennsylvania income tax return forms. The
information concerning the checkoff under subsection (a) shall
include the listing of an address furnished by the Department of
Military and Veterans Affairs to which contributions may be sent
by taxpayers wishing to contribute to this effort but who do not
receive refunds.
(d) The Department of Military and Veterans Affairs shall
report annually to the respective committees of the Senate and
the House of Representatives which have jurisdiction over
military and veterans affairs on the [amount] amounts received
via the checkoff [plan] plans under subsections (a) and (a.1)
and how the funds were utilized.
Section 2. Section 315.9 of the act, amended October 9, 2009
(P.L.451, No.48), is amended to read:
Section 315.9. Operational Provisions.--
(b) Except as set forth in subsection (b.1), any checkoff
established under this part and applicable for the first time in
a taxable year beginning after December 31, 2009, shall expire
four years after the beginning of such first taxable year.
(b.1) Notwithstanding subsection (b), the checkoffs
established in sections 315.2 [and], 315.7 and 315.8(a.1) shall
not expire.
(c) Sections 315.3, 315.4 and 315.8 shall expire January 1,
2014.
Section 3. This act shall take effect immediately.
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