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| THE GENERAL ASSEMBLY OF PENNSYLVANIA |
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| SENATE BILL |
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| INTRODUCED BY BRUBAKER, LOGAN, PIPPY, ERICKSON, O'PAKE, WAUGH, BOSCOLA, ALLOWAY, FARNESE, YAW, FONTANA, ORIE, WASHINGTON, TOMLINSON, BAKER, VANCE, PICCOLA, WOZNIAK, MUSTO, TARTAGLIONE, ARGALL, STACK, KITCHEN, MELLOW, WARD, D. WHITE, SMUCKER AND KASUNIC, MAY 4, 2010 |
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| REFERRED TO FINANCE, MAY 4, 2010 |
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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 neighborhood assistance tax credit, further |
11 | providing for tax credit. |
12 | The General Assembly of the Commonwealth of Pennsylvania |
13 | hereby enacts as follows: |
14 | Section 1. Section 1904-A of the act of March 4, 1971 |
15 | (P.L.6, No.2), known as the Tax Reform Code of 1971, is amended |
16 | by adding a subsection to read: |
17 | Section 1904-A. Tax Credit.--* * * |
18 | (b.2) When approving applications for neighborhood |
19 | assistance tax credits, the secretary shall take into special |
20 | consideration applications which involve charitable food |
21 | programs and dedicate at least twenty-five per cent of the |
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1 | available tax credits for these purposes. |
2 | * * * |
3 | Section 2. This act shall take effect immediately. |
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