Relating to charitable contributions by means of checkoff; and prescribing an effective date.

Updates statutes governing contributions of personal income tax refunds by checkoff. Provides that all charitable and governmental entities that submit applications and that are eligible to receive contributions of taxpayer refunds by checkoff are to be included on schedule of individual income tax return. Replaces system for screening and listing entities that employs eligibility roster and rotation of eligible entities through form listing and instruction listing. Aligns processes for ongoing review of entities included on return with current practice. Applies to tax years beginning on or after January 1, 2021. Takes effect on 91st day following adjournment sine die.