72 Pa. Stat. § 7315.10

Current through Pa Acts 2024-53, 2024-56 through 2024-111
Section 7315.10 - Contributions for the Children's Trust Fund
(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), 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.

72 P.S. § 7315.10

Added by P.L. 270 2013 No. 52, § 13, eff. 7/9/2013.