PRINTER'S NO. 3103
No. 2330 Session of 1976
INTRODUCED BY McCLATCHY, THOMAS, VROON, PYLES, HASAY, WEIDNER
AND PITTS, MAY 3, 1976
REFERRED TO COMMITTEE ON FINANCE, MAY 3, 1976
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," removing the Utilities Gross Receipts Tax from
11 the fuel adjustment charge.
12 The General Assembly of the Commonwealth of Pennsylvania
13 hereby enacts as follows:
14 Section 1. Section 1101, act of March 4, 1971 (P.L.6, No.2),
15 known as the "Tax Reform Code of 1971," is amended by adding a
16 paragraph to read:
17 Section 1101. Imposition of Tax.--* * *
18 Receipts of a utility from the fuel adjustment charge shall
19 be excluded from gross receipts subject to the tax imposed by
20 this article.
21 Section 2. Upon the effective date of this act, the fuel
22 adjustment rate of a utility shall be automatically reduced to
1 the extent the Utilities Gross Receipts Tax was included in the
2 rate.
3 Section 3. This act shall take effect July 1, 1976.
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