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| THE GENERAL ASSEMBLY OF PENNSYLVANIA |
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| HOUSE BILL |
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| INTRODUCED BY D. O'BRIEN, BELFANTI, CONKLIN, DONATUCCI, FRANKEL, GEORGE, GRUCELA, HARKINS, KIRKLAND, MILLER, PRESTON, RAPP AND SIPTROTH, JANUARY 26, 2009 |
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| REFERRED TO COMMITTEE ON FINANCE, JANUARY 26, 2009 |
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| AN ACT |
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1 | Providing tax credits to businesses that install single-stall |
2 | family restrooms. |
3 | The General Assembly of the Commonwealth of Pennsylvania |
4 | hereby enacts as follows: |
5 | Section 1. Short title. |
6 | This act shall be known and may be cited as the Family |
7 | Restroom Tax Credit Act. |
8 | Section 2. Definitions. |
9 | The following words and phrases when used in this act shall |
10 | have the meanings given to them in this section unless the |
11 | context clearly indicates otherwise: |
12 | "Business." Any of the following: |
13 | (1) A sole proprietorship that pays a tax under Article |
14 | III of the act of March 4, 1971 (P.L.6, No.2), known as the |
15 | Tax Reform Code of 1971. |
16 | (2) A corporation that pays a tax under Article IV of |
17 | the Tax Reform Code of 1971. |
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1 | Section 3. Family restroom tax credit. |
2 | A business that installs a single-stall family restroom at |
3 | the situs of the business may claim a tax credit of the lesser |
4 | of $1,500 or the amount of tax paid in conjunction with |
5 | operation of the business during the taxable year in which the |
6 | restroom was installed, provided that: |
7 | (1) an occupancy permit is presented with the tax return |
8 | indicating that a restroom has been installed which meets the |
9 | requirements of this act; and |
10 | (2) a sign is posted indicating that the restroom is |
11 | available for use by families, single users and handicapped |
12 | persons. |
13 | Section 4. Applicability. |
14 | This act shall apply to taxable years beginning December 31, |
15 | 2007. |
16 | Section 5. Effective date. |
17 | This act shall take effect immediately. |
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