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| THE GENERAL ASSEMBLY OF PENNSYLVANIA |
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| HOUSE BILL |
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| INTRODUCED BY BENNINGHOFF, BEYER, CALTAGIRONE, CAUSER, CREIGHTON, CUTLER, EVERETT, FLECK, GEIST, GINGRICH, GODSHALL, HALUSKA, HORNAMAN, HUTCHINSON, KILLION, LONGIETTI, MELIO, MILLER, MURT, MUSTIO, PICKETT, PYLE, QUINN, REICHLEY, SCAVELLO, SIPTROTH, STEVENSON, STURLA, SWANGER, VULAKOVICH AND YOUNGBLOOD, MARCH 5, 2009 |
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| REFERRED TO COMMITTEE ON FINANCE, MARCH 5, 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," in personal income tax, further providing for |
11 | classes of income. |
12 | The General Assembly of the Commonwealth of Pennsylvania |
13 | hereby enacts as follows: |
14 | Section 1. Section 303 of the act of March 4, 1971 (P.L.6, |
15 | No.2), known as the Tax Reform Code of 1971, is amended by |
16 | adding a subsection to read: |
17 | Section 303. Classes of Income.--* * * |
18 | (a.8) The following shall apply: |
19 | (1) The purchase price at retail or use of a geothermal |
20 | energy system by an individual purchaser for nonbusiness use |
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1 | shall be deductible on the annual personal income tax return, |
2 | provided that the product has been certified as in compliance |
3 | with and qualifies as an Energy Star product pursuant to the |
4 | Environmental Protection Agency and the Department of Energy, |
5 | Energy Star Program and bears the Energy Star label. The amount |
6 | of the allowable deduction shall be ten per cent of the |
7 | aggregate purchase price at retail or use of geothermal energy |
8 | system in the taxable year, not to exceed two thousand five |
9 | hundred dollars ($2,500). The deduction under this paragraph |
10 | does not include the leasing, rental, repair or servicing of a |
11 | geothermal energy system. For the purposes of this paragraph, |
12 | "geothermal energy system" is equipment that uses the thermal |
13 | energy of the ground or groundwater as the heat source and heat |
14 | sink for residential space heating or cooling functions only, or |
15 | both, consisting of one or more factory-made assemblies that |
16 | normally include an indoor conditioning coil with air moving |
17 | means, compressor and refrigerant to fluid a heat exchanger, |
18 | that provides a part or all of the domestic water heating |
19 | through the use of a desuperheater, integrated demand water |
20 | heater or a separately installed compressor that provides demand |
21 | water heating, including all equipment and connections from the |
22 | point at which the ground heat exchanger enters the house, |
23 | except for indoor equipment that was installed by someone not |
24 | representing the manufacturer or manufacturer's representative. |
25 | Geothermal heat pumps included in this paragraph must, at a |
26 | minimum, contain an Energy Star rating of: Energy Efficiency |
27 | Ratio (EER) 14.1, Coefficient of Performance (COP) 3.3 for |
28 | Closed Loop Systems, Energy Efficiency Ratio (EER) 16.2 |
29 | Coefficient of Performance (COP) 3.6 for Open Loop Systems and |
30 | Energy Efficiency Ratio (EER) 15 Coefficient of Performance |
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1 | (COP) 3.5 for Direct Expansion Systems. |
2 | (2) This subsection shall apply to taxable years beginning |
3 | after December 31, 2009, through the first taxable year |
4 | beginning after December 31, 2018. The department in conjunction |
5 | with the Department of Environmental Protection shall offer a |
6 | review by December 31, 2010, of this subsection showing the |
7 | fiscal impact and offering an evaluation of the program to the |
8 | General Assembly. |
9 | (3) The department shall promulgate regulations it deems |
10 | necessary to implement the provisions of this subsection and |
11 | shall cooperate with the Department of Environmental Protection |
12 | in ensuring adherence to any energy and environmental standards |
13 | or criteria associated with this subsection. |
14 | * * * |
15 | Section 2. This act shall take effect immediately. |
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