Contributions for American Red Cross
(a)The department shall provide a space on the…#
(a) The department shall provide a space on the Pennsylvania individual income tax return form by which an individual may voluntarily designate a contribution of any amount desired to the American Red Cross established under 36 U.S.C. Ch. 3001 (relating to the American National Red Cross).
(b)The amount designated under subsection (a) by an…#
(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 the 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…#
(c) 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 from the General Fund to the American Red Cross.
(315.11 added July 9, 2013, P.L.270, No.52) Compiler's Note: Section 42(2) of Act 52 of 2013, which added section 315.11, provided that section 315.11 shall apply to tax years beginning after December 31, 2013.