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| THE GENERAL ASSEMBLY OF PENNSYLVANIA |
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| HOUSE BILL |
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| INTRODUCED BY CUTLER, BOYD, CAUSER, CREIGHTON, EVERETT, GEIST, GIBBONS, GINGRICH, HENNESSEY, HUTCHINSON, MAJOR, METZGAR, MURT, RAPP, READSHAW, ROHRER, SIPTROTH, VULAKOVICH AND YOUNGBLOOD, MARCH 11, 2009 |
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| REFERRED TO COMMITTEE ON FINANCE, MARCH 11, 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 classes of income. |
11 | The General Assembly of the Commonwealth of Pennsylvania |
12 | hereby enacts as follows: |
13 | Section 1. Section 303 of the act of March 4, 1971 (P.L.6, |
14 | No.2), known as the Tax Reform Code of 1971, is amended by |
15 | adding a subsection to read: |
16 | Section 303. Classes of Income.--(a) The classes of income |
17 | referred to above are as follows: |
18 | * * * |
19 | (a.8) The purchase price at retail or use of an energy |
20 | efficient wood heater. The amount of the allowable deduction |
21 | shall be ten per cent of the aggregate purchase price of a wood |
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1 | heater at retail in the taxable year, not to exceed one thousand |
2 | dollars ($1,000) or the amount of tax due under this article, |
3 | whichever is less. The deduction of this subsection does not |
4 | include the leasing, rental, repair or servicing of such system |
5 | or product. For the purposes of this subsection, wood heaters |
6 | must comply with the most current United States Environmental |
7 | Protection Agency certification and must have a permanent EPA |
8 | approval label affixed to the heater. The following wood heaters |
9 | shall be included under this subsection: wood stoves, pellet |
10 | stoves, corn stoves, fireplace inserts or other clean burning |
11 | biomass heating devices as certified by the United States |
12 | Environmental Protection Agency. |
13 | * * * |
14 | Section 2. This act shall take effect in 60 days. |
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