PRINTER'S NO. 326
No. 306 Session of 1977
INTRODUCED BY PETRARCA, A. K. HUTCHINSON, ARTHURS AND KOLTER,
FEBRUARY 9, 1977
REFERRED TO COMMITTEE ON FINANCE, FEBRUARY 9, 1977
AN ACT
1 Reenacting section 13 of the act of August 26, 1971 (P.L.351,
2 No.91), entitled "An act providing for a State Lottery and
3 administration thereof; authorizing the creation of a State
4 Lottery Commission; prescribing its powers and duties;
5 disposition of funds; violations and penalties therefor;
6 exemption of prizes from State and local taxation and making
7 an appropriation," exempting lottery prizes from State and
8 local taxation and making a repeal.
9 The General Assembly of the Commonwealth of Pennsylvania
10 hereby enacts as follows:
11 Section 1. Section 13, act of August 26, 1971 (P.L.351,
12 No.91), known as the "State Lottery Law," is reenacted to read:
13 Section 13. Exemption of Lottery Prizes from State and Local
14 Taxation.--No State or local taxes of any kind whatsoever shall
15 be imposed upon the proceeds from a prize awarded by the State
16 lottery.
17 Section 2. Clause (7) of subsection (a) of section 303, act
18 of March 4, 1971 (P.L.6, No.2), added August 31, 1971 (P.L.362,
19 No.93), known as the "Tax Reform Code of 1971," is repealed
20 insofar as it relates to lottery winnings.
21 Section 3. This act shall take effect immediately and be
1 applicable commencing January 1, 1977.
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