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§ 7315.7. Contributions for juvenile diabetes cure research

Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 72 P.S. Taxation and Fiscal AffairsEffective: October 9, 2009

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: October 9, 2009
72 P.S. § 7315.7
§ 7315.7. Contributions for juvenile diabetes cure research
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 be utilized for juvenile diabetes cure research related to:
(1) restoring normal blood sugar levels;
(2) preventing and reversing complications; or
(3) preventing juvenile diabetes.
(b) The amount so designated on the Pennsylvania individual income tax return form shall be deducted from the tax refund to which the individual is entitled and shall not constitute a charge against the income tax revenues due to the Commonwealth.
(c)(1) 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 Health for aiding juvenile diabetes cure research.
(2) The Department of Health shall distribute the amounts to institutions of higher education and independent research institutes of this Commonwealth to support projects that have been subject to an established peer and scientific review process identical or similar to the National Institutes of Health review system.
(d) The department shall provide adequate information concerning the checkoff for juvenile diabetes cure research 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 Health to which contributions may be sent by taxpayers wishing to contribute to this effort but who do not receive refunds.
(e) The Department of Health shall report annually to the respective committees of the Senate and the House of Representatives which have jurisdiction over health matters on the amount received via the checkoff plan and how the funds were utilized.

Credits

1971, March 4, P.L. 6, No. 2, art. III, § 315.7, added 2004, Nov. 23, P.L. 935, No. 133, § 1, effective Dec. 23, 2004. Reenacted 2009, Oct. 9, P.L. 451, No. 48, § 5.1, imd. effective.
72 P.S. § 7315.7, PA ST 72 P.S. § 7315.7
Current through Act 11 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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