PRINTER'S NO. 2498
No. 2039 Session of 1981
INTRODUCED BY SAURMAN, CLYMER, CORDISCO, HASAY, PETRARCA,
DeMEDIO, JACKSON, BRANDT, BOYES, PENDLETON, WOZNIAK, STEWART,
COLAFELLA, BELARDI, SERAFINI, SHUPNIK, MRKONIC, FEE, WARGO,
CAWLEY, COSLETT, H. WILLIAMS, CLARK, MERRY, SNYDER, HORGOS,
PETRONE, MICOZZIE, SPITZ, DAIKELER, HAGARTY, CORNELL, NAHILL,
DeWEESE, MACKOWSKI, REBER, LASHINGER, CESSAR, SALVATORE,
HEISER, FARGO, WASS, CIVERA, COCHRAN, McCLATCHY AND
R. C. WRIGHT, OCTOBER 28, 1981
REFERRED TO COMMITTEE ON FEDERAL-STATE RELATIONS,
OCTOBER 28, 1981
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," imposing a temporary tax on individuals and
11 providing for payment of the proceeds into the Vietnam
12 Veterans' Herbicide Assistance Fund.
13 The General Assembly of the Commonwealth of Pennsylvania
14 hereby enacts as follows:
15 Section 1. Section 302, act of March 4, 1971 (P.L.6, No.2),
16 known as the "Tax Reform Code of 1971," is amended by adding a
17 subsection to read:
18 Section 302. Imposition of Tax.--* * *
19 (c) There is hereby imposed in addition to the tax provided
1 for in subsection (a) a temporary tax for the tax year beginning
2 January 1, 1982 and for such tax year only a tax of one dollar
3 to be paid by resident individuals. The proceeds of such tax
4 shall be paid into the Vietnam Veterans' Herbicide Assistance
5 Fund.
6 Section 2. This act shall take effect in 60 days and shall
7 apply to the tax year beginning January 1, 1982.
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