PRINTER'S NO. 173
No. 161 Session of 1979
INTRODUCED BY SALVATORE, ROCKS, D. M. O'BRIEN, McKELVEY AND
PERZEL, FEBRUARY 6, 1979
REFERRED TO COMMITTEE ON FINANCE, FEBRUARY 7, 1979
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 for deductions from personal income
11 taxation.
12 The General Assembly of the Commonwealth of Pennsylvania
13 hereby enacts as follows:
14 Section 1. Article III, act of March 4, 1971 (P.L.6, No.2),
15 known as the "Tax Reform Code of 1971," added August 31, 1971
16 (P.L.362, No.93), is amended by adding a section to read:
17 ARTICLE III
18 PERSONAL INCOME TAX
19 * * *
20 Section 303.1. Deductions.--(a) Tuition and fees paid to a
21 college or university shall be exempt from taxation so provided
22 for in this section.
1 (b) In order to be eligible for the deduction the taxpayer
2 shall be a resident of Pennsylvania and shall have paid the
3 tuition and fees on behalf of his or her dependent. The
4 dependent shall not be older than 23 years of age and shall be
5 enrolled in a college or university located in Pennsylvania.
6 (c) The amount of deduction allowed pursuant to this section
7 shall be an amount equal to the actual cost of tuition and fees
8 paid in any calendar year.
9 Section 2. This act shall take effect immediately and shall
10 apply retroactively to January 1, 1979.
L13L56JLW/19790H0161B0173 - 2 -