THE GENERAL ASSEMBLY OF PENNSYLVANIA

HOUSE BILL

No. 276 Session of 2007

        INTRODUCED BY BISHOP, BLACKWELL, CALTAGIRONE, COHEN, CREIGHTON,

           CURRY, DALEY, DeLUCA, FAIRCHILD, GERGELY, GOODMAN, GRUCELA,

           HENNESSEY, HESS, JAMES, KOTIK, MAHONEY, McILHATTAN, MELIO,

           PHILLIPS, READSHAW, RUBLEY, SCAVELLO, STABACK, THOMAS, WATSON

           AND YOUNGBLOOD, FEBRUARY 6, 2007

        REFERRED TO COMMITTEE ON FINANCE, FEBRUARY 6, 2007

                                     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, in personal income tax, for

    11     contributions for sarcoidosis treatment 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 315.10.  Contributions for Sarcoidosis Treatment

    18  Research.--(a)  The department shall provide a space on the

    19  Pennsylvania individual income tax return form whereby an

    20  individual may voluntarily designate a contribution of any

    21  amount desired to be utilized for sarcoidosis treatment

     1  research.

     2     (b)  The amount so designated on the Pennsylvania individual

     3  income tax return form shall be deducted from the tax refund to

     4  which the individual is entitled and shall not constitute a

     5  charge against the income tax revenues due to the Commonwealth.

     6     (c)  The following apply:

     7     (1)  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 to a restricted revenue account within

    11  the General Fund to be used by the Department of Health for

    12  aiding sarcoidosis treatment research.

    13     (2)  The Department of Health shall distribute the amounts to

    14  institutions of higher education and independent research

    15  institutes of this Commonwealth to support projects that have

    16  been subject to an established peer and scientific review

    17  process identical or similar to the National Institutes of

    18  Health review system.

    19     (d)  The department shall provide adequate information

    20  concerning the checkoff for sarcoidosis treatment research in

    21  its instructions which accompany the Pennsylvania income tax

    22  return forms. The information concerning the checkoff shall

    23  include the listing of an address furnished by the Department of

    24  Health to which contributions may be sent by taxpayers wishing

    25  to contribute to this effort but who do not receive refunds.

    26     (e)  The Department of Health shall report annually to the

    27  respective committees of the Senate and the House of

    28  Representatives which have jurisdiction over health matters on

    29  the amount received via the checkoff plan and how the funds were

    30  utilized.

    20070H0276B0308                  - 2 -    

     1     Section 2.  The addition of section 315.10 of the act shall

     2  apply to tax years beginning after December 31, 2008.

     3     Section 3.  This act shall take effect in 30 days.