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| THE GENERAL ASSEMBLY OF PENNSYLVANIA |
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| HOUSE BILL |
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| INTRODUCED BY MENSCH, ADOLPH, ARGALL, BAKER, BARRAR, BEAR, BENNINGHOFF, BEYER, BOBACK, BOYD, BRENNAN, BRIGGS, BROOKS, CALTAGIRONE, CASORIO, CAUSER, CLYMER, CONKLIN, CUTLER, DALLY, DAY, ELLIS, EVERETT, FABRIZIO, FAIRCHILD, FLECK, GABLER, GEIST, GEORGE, GIBBONS, GINGRICH, GODSHALL, GOODMAN, GROVE, GRUCELA, HARHART, HARPER, HARRIS, HESS, HICKERNELL, HORNAMAN, HUTCHINSON, KAUFFMAN, M. KELLER, KESSLER, KILLION, KORTZ, KOTIK, KRIEGER, LONGIETTI, MAHER, MAJOR, MANN, MARSICO, McILVAINE SMITH, MELIO, METZGAR, MICOZZIE, MILLER, MILNE, MOUL, MURT, MUSTIO, OBERLANDER, O'NEILL, PALLONE, PAYNE, PERRY, PETRARCA, PETRI, PHILLIPS, PICKETT, PYLE, QUINN, RAPP, READSHAW, REED, REESE, REICHLEY, ROAE, ROCK, ROHRER, SAINATO, SANTARSIERO, SAYLOR, SCAVELLO, SCHRODER, SIPTROTH, SOLOBAY, STABACK, STERN, STEVENSON, SWANGER, TALLMAN, THOMAS, VEREB, VULAKOVICH, WANSACZ, WATSON AND WHITE, FEBRUARY 26, 2009 |
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| REFERRED TO COMMITTEE ON FINANCE, FEBRUARY 26, 2009 |
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| AN ACT |
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1 | Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An |
2 | act relating to tax reform and State taxation by codifying |
3 | and enumerating certain subjects of taxation and imposing |
4 | taxes thereon; providing procedures for the payment, |
5 | collection, administration and enforcement thereof; providing |
6 | for tax credits in certain cases; conferring powers and |
7 | imposing duties upon the Department of Revenue, certain |
8 | employers, fiduciaries, individuals, persons, corporations |
9 | and other entities; prescribing crimes, offenses and |
10 | penalties," further providing for taxpayer eligibility; and |
11 | making a related repeal. |
12 | The General Assembly of the Commonwealth of Pennsylvania |
13 | hereby enacts as follows: |
14 | Section 1. Section 1804-D(b) of the act of March 4, 1971 |
15 | (P.L.6, No.2), known as the Tax Reform Code of 1971, added July |
16 | 9, 2008 (P.L.922, No.66), is amended to read: |
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1 | Section 1804-D. Taxpayer eligibility. |
2 | * * * |
3 | (b) Maximum credit.--The following shall apply: |
4 | [(1) A taxpayer who qualifies under subsection (a) may |
5 | claim a tax credit of $100.] |
6 | (1) (i) For the taxable year beginning after December |
7 | 31, 2007, and before January 1, 2009, a taxpayer who |
8 | qualifies under subsection (a) may claim a tax credit of |
9 | $100. |
10 | (ii) For the taxable year beginning after December |
11 | 31, 2008, and before January 1, 2010, a taxpayer who |
12 | qualifies under subsection (a) may claim a tax credit of |
13 | $200. |
14 | (iii) For the taxable year beginning after December |
15 | 31, 2009, and before January 1, 2011, a taxpayer who |
16 | qualifies under subsection (a) may claim a tax credit of |
17 | $300. |
18 | (iv) For the taxable year beginning after December |
19 | 31, 2010, and before January 1, 2012, a taxpayer who |
20 | qualifies under subsection (a) may claim a tax credit of |
21 | $400. |
22 | (v) For the taxable year beginning after December |
23 | 31, 2011, and before January 1, 2013, and each taxable |
24 | year thereafter, a taxpayer who qualifies under |
25 | subsection (a) may claim a tax credit of $500. |
26 | (2) (i) If the taxpayer is not an active volunteer for |
27 | the entire tax year, the amount of the tax credit shall |
28 | be prorated and the credit amount shall equal the maximum |
29 | amount of credit for the tax year, divided by 12, |
30 | multiplied by the number of months in the tax year the |
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1 | taxpayer was an active volunteer. The credit shall be |
2 | rounded to the nearest $5. |
3 | (ii) If the taxpayer is an active volunteer during |
4 | any part of a month, the taxpayer shall be considered an |
5 | active volunteer for the entire month. |
6 | Section 2. Repeals are as follows: |
7 | (1) The General Assembly declares that the repeal under |
8 | paragraph (2) is necessary to effectuate the amendment of |
9 | section 1804-D(b) of the act. |
10 | (2) Section 4 of the act of July 9, 2008 (P.L.922, No. |
11 | 66), entitled "An act amending the act of March 4, 1971 (P.L. |
12 | 6, No.2), entitled 'An act relating to tax reform and State |
13 | taxation by codifying and enumerating certain subjects of |
14 | taxation and imposing taxes thereon; providing procedures for |
15 | the payment, collection, administration and enforcement |
16 | thereof; providing for tax credits in certain cases; |
17 | conferring powers and imposing duties upon the Department of |
18 | Revenue, certain employers, fiduciaries, individuals, |
19 | persons, corporations and other entities; prescribing crimes, |
20 | offenses and penalties,' in personal income tax, providing |
21 | for alternative special tax provision for poverty study; |
22 | further providing for contributions to breast and cervical |
23 | cancer research; and providing for volunteer responder |
24 | retention and recruitment tax credit," is repealed. |
25 | Section 3. This act shall take effect in 60 days. |
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