§ 7315.8. Contributions for military family relief assistance
Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 72 P.S. Taxation and Fiscal AffairsEffective: July 7, 2005
Effective: July 7, 2005
72 P.S. § 7315.8
§ 7315.8. Contributions for military family relief 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.
(b) The department shall determine annually the total amount designated under this section, less reasonable administrative costs, and shall report the amount to the State Treasurer who shall transfer the amount 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.
(c) The department shall provide adequate information concerning the checkoff for military family relief assistance in its instructions which accompany the Pennsylvania income tax return forms. The information concerning the checkoff 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.
Credits
1971, March 4, P.L. 6, No. 2, art. III, § 315.8, added 2005, July 7, P.L. 149, No. 40, § 5, imd. effective.
72 P.S. § 7315.8, PA ST 72 P.S. § 7315.8
Current through Act 11 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
End of Document |