PRIOR PRINTER'S NO. 233
PRINTER'S NO. 1575
THE GENERAL ASSEMBLY OF PENNSYLVANIA
SENATE BILL
No.
269
Session of
2023
INTRODUCED BY GEBHARD, BROOKS, COLLETT, DILLON, STEFANO,
LANGERHOLC, COSTA, J. WARD, HUTCHINSON AND ROBINSON,
JANUARY 31, 2023
SENATOR HUTCHINSON, FINANCE, AS AMENDED, MAY 1, 2024
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," IN TAX CREDIT AND TAX BENEFIT ADMINISTRATION,
FURTHER PROVIDING FOR DEFINITIONS; providing for volunteer
certified emergency medical technician tax credit; and
imposing duties on the Department of Revenue.
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 an article to
read:
SECTION 1. THE DEFINITION OF "TAX CREDIT" IN SECTION 1701-
A.1 OF THE ACT OF MARCH 4, 1971 (P.L.6, NO.2), KNOWN AS THE TAX
REFORM CODE OF 1971, IS AMENDED BY ADDING A PARAGRAPH TO READ:
SECTION 1701-A.1. DEFINITIONS.
THE FOLLOWING WORDS AND PHRASES WHEN USED IN THIS ARTICLE
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