PRINTER'S NO. 497
No. 429 Session of 2007
INTRODUCED BY CAPPELLI, BENNINGHOFF, BOYD, CALTAGIRONE, COX,
EACHUS, GABIG, GALLOWAY, GEIST, GERGELY, GOODMAN, GRELL,
GRUCELA, HARRIS, HENNESSEY, HESS, HICKERNELL, HUTCHINSON,
KILLION, MAJOR, MANN, MARSICO, McILHATTAN, MELIO, METCALFE,
MILLARD, NAILOR, PHILLIPS, PYLE, RAPP, RAYMOND, REED,
REICHLEY, ROAE, SABATINA, SAINATO, SCAVELLO, SONNEY, STABACK,
STERN, R. STEVENSON, SWANGER, TURZAI, YOUNGBLOOD AND
HORNAMAN, FEBRUARY 26, 2007
REFERRED TO COMMITTEE ON FINANCE, FEBRUARY 26, 2007
AN ACT
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 special tax provisions for
11 poverty.
12 The General Assembly of the Commonwealth of Pennsylvania
13 hereby enacts as follows:
14 Section 1. Section 304(d) of the act of March 4, 1971
15 (P.L.6, No.2), known as the Tax Reform Code of 1971, is amended
16 to read:
17 Section 304. Special Tax Provisions for Poverty.--* * *
18 (d) Any claim for special tax provisions hereunder shall be
19 determined in accordance with the following:
1 * * *
2 (2.1) If the joint poverty income of a claimant and the
3 claimant's spouse during an entire taxable year does not exceed
4 the poverty income limitations prescribed by clause (1) by more
5 than the dollar category contained in subclauses (i), (ii),
6 (iii), (iv), (v), (vi), (vii), (viii) or (ix) of this clause,
7 the claimant shall be entitled to a refund or forgiveness based
8 on the per centage prescribed in such subclauses of any moneys
9 which have been paid over to, or would, except for the
10 provisions herein, be payable to the Commonwealth under this
11 article:
12 (i) Ninety per cent if not in excess of five hundred dollars
13 ($500).
14 (ii) Eighty per cent if not in excess of one thousand
15 dollars ($1,000).
16 (iii) Seventy per cent if not in excess of one thousand five
17 hundred dollars ($1,500).
18 (iv) Sixty per cent if not in excess of two thousand dollars
19 ($2,000).
20 (v) Fifty per cent if not in excess of two thousand five
21 hundred dollars ($2,500).
22 (vi) Forty per cent if not in excess of three thousand
23 dollars ($3,000).
24 (vii) Thirty per cent if not in excess of three thousand
25 five hundred dollars ($3,500).
26 (viii) Twenty per cent if not in excess of four thousand
27 dollars ($4,000).
28 (ix) Ten per cent if not in excess of four thousand five
29 hundred dollars ($4,500).
30 * * *
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1 Section 2. This act shall apply to taxable years beginning
2 after December 31, 2006.
3 Section 3. This act shall take effect immediately.
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