PRINTER'S NO. 3717
No. 2690 Session of 1998
INTRODUCED BY SAYLOR, BROWNE, HUTCHINSON, TRELLO, D. W. SNYDER,
FLICK, ITKIN, GODSHALL, NAILOR, READSHAW, DEMPSEY, LAUGHLIN,
FEESE, PESCI, MYERS, GEIST, CLARK, FORCIER, PHILLIPS, MILLER,
LEDERER, E. Z. TAYLOR, OLASZ, YEWCIC, ZUG, McILHATTAN, ROSS,
BATTISTO, STABACK, DeLUCA, WILT, MARSICO, L. I. COHEN,
SHANER, HARHAI, SCHULER, RUBLEY, ARMSTRONG, HENNESSEY,
HERSHEY, MAJOR, DALLY, SEMMEL, LEH, ADOLPH, YOUNGBLOOD,
SCRIMENTI, HESS, FARGO, ROHRER, EGOLF, BELFANTI, SEYFERT,
WAUGH, SERAFINI, BOSCOLA, ROBERTS, TRUE, STEELMAN, PLATTS,
HASAY, SCHRODER, WALKO AND BARRAR, JUNE 9, 1998
REFERRED TO COMMITTEE ON FINANCE, JUNE 9, 1998
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," providing special tax provisions for certain
11 children.
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 304.1. Special Tax Provisions for Children.--(a)
18 The General Assembly, in recognition of the powers contained in
1 section 2(b)(ii) of Article VIII of the Constitution of the
2 Commonwealth of Pennsylvania which provides therein for the
3 establishing as a class or classes of subjects of taxation the
4 property or privileges of persons who, because of age are
5 determined to be in need of special tax provisions hereby
6 declares as its legislative intent and purpose to implement such
7 power under such constitutional provision by establishing
8 special tax provisions as provided in this section.
9 (b) The General Assembly having determined that there are
10 children within this Commonwealth whose incomes are such that
11 imposition of a tax thereon would deprive them and their
12 families of the bare necessities of life and having further
13 determined that the number of children dependent upon such
14 income deems it to be a matter of public policy to provide
15 special tax provisions for that class of persons hereinafter
16 designated to relieve their economic burden.
17 (c) For the taxable year 1999 and each year thereafter any
18 child who meets the following standards of eligibility
19 established by this section shall be deemed a separate class of
20 subject of taxation, and, as such, shall be entitled to the
21 benefit of the special provisions of this section.
22 (d) If the income of a child during the taxable year is six
23 hundred fifty dollars ($650) or less the child shall be entitled
24 to a refund or forgiveness of any moneys which have been paid
25 over to (or would except for the provisions of this act be
26 payable to) the Commonwealth under the provisions of this
27 article. For purposes of this subsection, a child is an
28 individual who is fourteen (14) years of age or younger at the
29 end of the taxable year.
30 Section 2. This act shall apply to taxable years beginning
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1 with the taxable year ending December 31, 1999.
2 Section 3. This act shall take effect immediately.
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