72 Pa. Stat. § 7315.14

Current through Pa Acts 2024-53, 2024-56 through 2024-92
Section 7315.14 - Contribution for veterans' trust fund
(a) For taxable years beginning after December 31, 2019, the department shall provide a space on the Pennsylvania individual income tax return form whereby an individual may voluntarily designate a contribution, in any amount, to the veterans' trust fund. The amount so designated 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.
(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 the veterans' trust fund.
(c) The department shall provide adequate information concerning the checkoff for the veterans' trust fund 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. § 7315.14

Added by P.L. TBD 2019 No. 13, § 10.1, eff. 7/1/2019.