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§ 7315.10. Contributions for the Children's Trust Fund

Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 72 P.S. Taxation and Fiscal AffairsEffective: July 9, 2013

Purdon's Pennsylvania Statutes and Consolidated Statutes
Title 72 P.S. Taxation and Fiscal Affairs
Chapter 5. Tax Reform Code of 1971 (Refs & Annos)
Article III. Personal Income Tax (Refs & Annos)
Part VI-a. Contributions of Refunds by Checkoff (Refs & Annos)
Effective: July 9, 2013
72 P.S. § 7315.10
§ 7315.10. Contributions for the Children's Trust Fund
Currentness
(a) The department shall provide a space on the Pennsylvania individual income tax return form whereby an individual may voluntarily designate a contribution of any amount desired to the Children's Trust Fund established in section 8 of the act of December 15, 1988 (P.L. 1235, No. 151),1 known as the “Children's Trust Fund Act.”
(b) The amount designated under subsection (a) by an individual on the income tax return form shall be deducted from the tax refund to which that individual is entitled and shall not constitute a charge against the income tax revenues due the Commonwealth.
(c) The department shall determine annually the total amount designated pursuant to this section, less reasonable administrative costs, and shall report the amount to the State Treasurer, who shall transfer the amount from the General Fund to the Children's Trust Fund.

Credits

1971, March 4, P.L. 6, No. 2, art. III, § 315.10, added 2013, July 9, P.L. 270, No. 52, § 13, imd. effective.

Footnotes

1
11 P.S. § 2231 et seq.
72 P.S. § 7315.10, PA ST 72 P.S. § 7315.10
Current through Act 11 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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