Bill Text: PA HB2618 | 2009-2010 | Regular Session | Introduced


Bill Title: In volunteer responder retention and recruitment tax credit, further providing for taxpayer eligibility and for guidelines; and making a related repeal.

Spectrum: Slight Partisan Bill (Democrat 31-19)

Status: (Introduced - Dead) 2010-06-29 - Referred to FINANCE [HB2618 Detail]

Download: Pennsylvania-2009-HB2618-Introduced.html

  

 

    

PRINTER'S NO.  4011

  

THE GENERAL ASSEMBLY OF PENNSYLVANIA

  

HOUSE BILL

 

No.

2618

Session of

2010

  

  

INTRODUCED BY MAHONEY, SANTARSIERO, BELFANTI, BEYER, BRADFORD, BRENNAN, CASORIO, CLYMER, CONKLIN, D. COSTA, DeLUCA, DRUCKER, EVERETT, FAIRCHILD, FARRY, GABLER, GEORGE, GIBBONS, GOODMAN, GROVE, GRUCELA, HALUSKA, HORNAMAN, HOUGHTON, KRIEGER, KULA, LENTZ, LEVDANSKY, LONGIETTI, MARKOSEK, McILVAINE SMITH, METZGAR, MICOZZIE, MILLER, MILNE, MUNDY, MURT, O'NEILL, PAYNE, READSHAW, ROAE, ROCK, SHAPIRO, SIPTROTH, K. SMITH, M. SMITH, VULAKOVICH, WAGNER AND YUDICHAK, JUNE 29, 2010

  

  

REFERRED TO COMMITTEE ON FINANCE, JUNE 29, 2010  

  

  

  

AN ACT

  

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Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An

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act relating to tax reform and State taxation by codifying

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and enumerating certain subjects of taxation and imposing

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taxes thereon; providing procedures for the payment,

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collection, administration and enforcement thereof; providing

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for tax credits in certain cases; conferring powers and

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imposing duties upon the Department of Revenue, certain

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employers, fiduciaries, individuals, persons, corporations

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and other entities; prescribing crimes, offenses and

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penalties," in volunteer responder retention and recruitment

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tax credit, further providing for taxpayer eligibility and

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for guidelines; and making a related repeal.

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The General Assembly of the Commonwealth of Pennsylvania

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hereby enacts as follows:

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Section 1.  Sections 1804-D(b) and 1810-D of the act of March

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4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971,

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added July 9, 2008 (P.L.922, No.66), are amended to read:

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Section 1804-D.  Taxpayer eligibility.

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* * *

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(b)  Maximum credit.--The following shall apply:

 


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[(1)  A taxpayer who qualifies under subsection (a) may

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claim a tax credit of $100.]

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(1)  (i)  For the taxable year beginning after December

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31, 2007, and before January 1, 2009, a taxpayer who

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qualifies under subsection (a) may claim a tax credit of

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$100.

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(ii)  For the taxable year beginning after December

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31, 2008, and before January 1, 2010, a taxpayer who

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qualifies under subsection (a) may claim a tax credit of

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$200.

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(iii)  For the taxable year beginning after December

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31, 2009, and before January 1, 2011, a taxpayer who

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qualifies under subsection (a) may claim a tax credit of

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$300.

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(iv)  For the taxable year beginning after December

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31, 2010, and before January 1, 2012, a taxpayer who

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qualifies under subsection (a) may claim a tax credit of

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$400.

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(v)  For the taxable year beginning after December

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31, 2011, and before January 1, 2013, and each taxable

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year thereafter, a taxpayer who qualifies under

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subsection (a) may claim a tax credit of $500.

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(2)  (i)  If the taxpayer is not an active volunteer for

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the entire tax year, the amount of the tax credit shall

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be prorated and the credit amount shall equal the maximum

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amount of credit for the tax year, divided by 12,

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multiplied by the number of months in the tax year the

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taxpayer was an active volunteer. The credit shall be

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rounded to the nearest $5.

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(ii)  If the taxpayer is an active volunteer during

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any part of a month, the taxpayer shall be considered an

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active volunteer for the entire month.

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Section 1810-D.  Guidelines.

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(a)  General rule.--The department shall adopt guidelines,

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including forms, necessary to administer this article. The

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department may require proof of the claim for tax credit.

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(b)  Limitation.--The department shall adopt guidelines that

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permit an eligible claimant to file a joint State tax return.

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Section 2.  Repeals are as follows:

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(1)  The General Assembly declares that the repeal under

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paragraph (2) is necessary to effectuate the amendment of

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section 1804-D(b) of the act.

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(2)  Section 4 of the act of July 9, 2008 (P.L.922, No.

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66), entitled "An act amending the act of March 4, 1971 (P.L.

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6, No.2), entitled 'An act relating to tax reform and State

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taxation by codifying and enumerating certain subjects of

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taxation and imposing taxes thereon; providing procedures for

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the payment, collection, administration and enforcement

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thereof; providing for tax credits in certain cases;

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conferring powers and imposing duties upon the Department of

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Revenue, certain employers, fiduciaries, individuals,

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persons, corporations and other entities; prescribing crimes,

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offenses and penalties,' in personal income tax, providing

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for alternative special tax provision for poverty study;

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further providing for contributions to breast and cervical

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cancer research; and providing for volunteer responder

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retention and recruitment tax credit," is repealed.

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Section 3.  This act shall take effect immediately.

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