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| THE GENERAL ASSEMBLY OF PENNSYLVANIA |
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| SENATE BILL |
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| INTRODUCED BY WONDERLING, FOLMER, BOSCOLA, RAFFERTY, KITCHEN AND COSTA, MARCH 23, 2009 |
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| REFERRED TO FINANCE, MARCH 23, 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, providing for a credit |
11 | for school board service expenses. |
12 | The General Assembly of the Commonwealth of Pennsylvania |
13 | hereby enacts as follows: |
14 | Section 1. The act of March 4, 1971 (P.L.6, No.2), known as |
15 | the Tax Reform Code of 1971, is amended by adding a section to |
16 | read: |
17 | Section 314.1. Expenses for Services on School Board.--A |
18 | resident taxpayer shall be allowed a credit against the tax |
19 | otherwise due under this article for unreimbursed expenses |
20 | incurred by the taxpayer for service on a board of school |
21 | directors. |
22 | Section 2. The addition of section 314.1 of the act shall |
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1 | apply to taxable years beginning after December 31, 2008. |
2 | Section 3. This act shall take effect immediately. |
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