72 Pa. Stat. § 7315.8

Current through Pa Acts 2024-53, 2024-56 through 2024-95
Section 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.
(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 received via the checkoff plan and how the funds were utilized.

72 P.S. § 7315.8

1971, March 4, P.L. 6, No. 2, art. III, § 315.8, added 2005, July 7, P.L. 149, No. 40, § 5, imd. effective.