Bill Text: PA SB611 | 2009-2010 | Regular Session | Introduced

---

Bill Title: Establishing a credit against personal income tax for an amount paid in insurance premiums for a policy covering the costs of care provided by a licensed health care provider or facility to the taxpayer or to a member of the immediate family of the taxpayer.

Sponsorship: Slight Partisan Bill (Democrat 14-5)

Status: (Introduced - Dead) 2009-03-13 - Referred to FINANCE [SB611 Detail]

Download: Pennsylvania-2009-SB611-Introduced.html

---

PRINTER'S NO. 660
THE GENERAL ASSEMBLY OF PENNSYLVANIA
SENATE BILL
No. 611 Session of2009
INTRODUCED BY O'PAKE, STACK, KITCHEN, FONTANA, STOUT, LEACH, KASUNIC, GORDNER, RAFFERTY, MUSTO, LOGAN, D. WHITE, TARTAGLIONE, WOZNIAK, EARLL, BOSCOLA, WASHINGTON, FERLO AND VANCE, MARCH 13, 2009
REFERRED TO FINANCE, MARCH 13, 2009
AN ACT
Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An
act relating to tax reform and State taxation by codifying
and enumerating certain subjects of taxation and imposing
taxes thereon; providing procedures for the payment,
collection, administration and enforcement thereof; providing
for tax credits in certain cases; conferring powers and
imposing duties upon the Department of Revenue, certain
employers, fiduciaries, individuals, persons, corporations
and other entities; prescribing crimes, offenses and
penalties," establishing a credit against personal income tax
for an amount paid in insurance premiums for a policy
covering the costs of care provided by a licensed health care
provider or facility to the taxpayer or to a member of the
immediate family of the taxpayer.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. The act of March 4, 1971 (P.L.6, No.2), known as
the Tax Reform Code of 1971, is amended by adding a section to
read:
Section 314.1. Certain Health Care.--(a) A taxpayer shall
be allowed a credit against the tax otherwise due under this
article for the amount, not to exceed five hundred dollars
($500), which the taxpayer actually pays, during the year for
which the tax is due, in insurance premiums for a policy
purchased to cover the costs of care provided by a licensed
skilled nursing facility, by an intermediate care health
services facility, or by a home health care agency to the
taxpayer or to a member of the immediate family of the taxpayer.
(b) A taxpayer may claim the credit allowed under this
section whether or not the taxpayer itemized deductions on the
Federal income tax return filed during the same year the credit
is claimed under this section. However, the taxpayer may not
claim a credit on the State return for an amount deducted on the
Federal return where the amount deducted is a duplication of the
amount claimed as a credit.
(c) A credit may not be allowed unless:
(1) The premiums paid during the taxable years are
separately stated by the insurer.
(2) The premiums paid during the taxable years were paid to
purchase only that kind of insurance permitted under subsection
(a).
(3) The insurance policy has been preapproved by the
Insurance Department.
(d) For the purposes of this section, "immediate family"
shall mean the spouse and the natural and adoptive parents and
children.
Section 2. This act shall take effect in 60 days.
20090SB0611PN0660 - 2 -