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| THE GENERAL ASSEMBLY OF PENNSYLVANIA |
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| SENATE BILL |
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| INTRODUCED BY BROWNE, ORIE, EARLL, BOSCOLA, RAFFERTY, WASHINGTON, WOZNIAK, COSTA, WAUGH, M. WHITE AND WONDERLING, MARCH 4, 2009 |
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| REFERRED TO FINANCE, MARCH 4, 2009 |
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| AN ACT |
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1 | Providing for a State tax credit program for work provided by a |
2 | licensed vocational facility to a business under contract |
3 | with the facility. |
4 | The General Assembly of the Commonwealth of Pennsylvania |
5 | hereby enacts as follows: |
6 | Section 1. Short title. |
7 | This act shall be known and may be cited as the Vocational |
8 | Facility Service Contract Tax Credit Act. |
9 | Section 2. Definitions. |
10 | The following words and phrases when used in this act shall |
11 | have the meanings given to them in this section unless the |
12 | context clearly indicates otherwise: |
13 | "Business firm." A corporation, partnership or sole |
14 | proprietorship authorized to do business in this Commonwealth |
15 | and subject to taxes imposed under Article III, IV, VI, VII, |
16 | VIII, IX or XV of the act of March 4, 1971 (P.L.6, No.2), known |
17 | as the Tax Reform Code of 1971. |
18 | "Credit." A vocational facility service contract tax credit |
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1 | provided to businesses under contract with licensed vocational |
2 | facilities. |
3 | "Department." The Department of Revenue of the |
4 | Commonwealth." |
5 | "Vocational facility." An organization through which |
6 | rehabilitative, habilitative or handicapped employment or |
7 | employment training is provided to one or more disabled clients |
8 | for part of a 24-hour day and is licensed under 55 Pa. Code Ch. |
9 | 2390 (relating to vocational facilities) or an agency affiliated |
10 | with the Pennsylvania Industries for the Blind and Handicapped. |
11 | "Work." Commercial activities that improve employment |
12 | opportunities for individuals who have disabilities, including, |
13 | but not limited to, production, packaging, assembly, food |
14 | service, custodial service and clerical service. |
15 | Section 3. Authorization of credit. |
16 | (a) General rule.--Subject to the limitations provided in |
17 | subsection (b), a business firm may claim as a credit against |
18 | the taxes imposed by the Commonwealth an amount equal to 5% of |
19 | the annual amount that the business firm paid in the taxable |
20 | year to a vocational facility for work performed by the facility |
21 | for the business firm pursuant to a contract. The department |
22 | shall grant a tax credit against a tax liability owed to the |
23 | department by a business firm that provides proof of a contract |
24 | with a vocational facility for work paid for in the taxable |
25 | year. |
26 | (b) Limitation.--The maximum amount that a business firm may |
27 | claim under this section in a taxable year is $25,000 for each |
28 | vocational facility with which the business firm contracts for |
29 | work to be performed. |
30 | Section 4. Applicability. |
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1 | This act shall apply to taxable years beginning after |
2 | December 31, 2008. |
3 | Section 5. Expiration. |
4 | This act shall expire July 1, 2014, unless repealed by the |
5 | General Assembly prior to that date. |
6 | Section 6. Effective date. |
7 | This act shall take effect July 1, 2009, or immediately, |
8 | whichever is later. |
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