SENATE AMENDED
PRIOR PRINTER'S NOS. 1386, 1637, 1883 PRINTER'S NO. 2233
No. 1180 Session of 2005
INTRODUCED BY R. MILLER, SEMMEL, BARRAR, BENNINGHOFF,
CALTAGIRONE, CAPPELLI, CRAHALLA, DALLY, DeWEESE, FAIRCHILD,
GEIST, GEORGE, GILLESPIE, GINGRICH, GOODMAN, GRUCELA, HARPER,
HENNESSEY, HERMAN, HUTCHINSON, JAMES, W. KELLER, KENNEY,
KOTIK, LEDERER, MACKERETH, McILHATTAN, NAILOR, O'NEILL,
PHILLIPS, PISTELLA, RAPP, REICHLEY, RUBLEY, SCAVELLO,
STABACK, SURRA, TANGRETTI, E. Z. TAYLOR, TIGUE, YOUNGBLOOD,
ZUG, SIPTROTH, DENLINGER, CIVERA, BROWNE, THOMAS, WRIGHT,
MUSTIO, MELIO, SAMUELSON, S. MILLER, NICKOL, BALDWIN, HABAY
AND McGEEHAN, MARCH 29, 2005
SENATOR EARLL, FINANCE, IN SENATE, AS AMENDED, JUNE 15, 2005
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 contributions to the Military
11 Family Relief ASSISTANCE Fund on individual income tax return <--
12 forms through checkoff boxes and for military tax credits for <--
13 employers who pay or subsidize the wages of an employee
14 called to active duty.
15 The General Assembly of the Commonwealth of Pennsylvania
16 hereby enacts as follows:
17 Section 1. The act of March 4, 1971 (P.L.6, No.2), known as
18 the Tax Reform Code of 1971, is amended by adding sections A <--
19 SECTION to read:
1 Section 315.8. Contributions for Military Family Relief
2 ASSISTANCE Fund.--(a) Beginning with taxable years ending after <--
3 December 31, 2004, the department shall provide a space on the
4 face of the Pennsylvania individual income tax return form
5 whereby an individual may contribute to the Military Family
6 Relief ASSISTANCE Fund. Persons may do so by stating the amount <--
7 of the contribution, not less than one dollar ($1), on the
8 return and that the contribution will reduce the taxpayer's
9 refund or increase the amount of payment to accompany the
10 return. Failure to remit any amount of increased payment shall
11 reduce the contribution accordingly. This section shall not
12 apply to any amended return.
13 (b) The department shall determine annually the total amount
14 designated under this section, less reasonable administrative
15 costs, and shall report the amount to the State Treasurer who
16 shall transfer the amount to a restricted revenue account within
17 the General Fund to be used by the Department of Military and
18 Veterans Affairs pursuant to 51 Pa.C.S. § 7319 (relating to
19 contributions to Military Family Relief ASSISTANCE Fund). <--
20 (c) The department shall provide adequate information
21 concerning the checkoff for Military Family Relief ASSISTANCE in <--
22 its instructions which accompany the Pennsylvania income tax
23 return forms. The information concerning the checkoff shall
24 include the listing of an address furnished by the Department of
25 Military and Veterans Affairs to which contributions may be sent
26 by taxpayers wishing to contribute to this effort but who do not
27 receive refunds.
28 (d) The Department of Military and Veterans Affairs shall
29 report annually to the respective committees of the Senate and
30 the House of Representatives which have jurisdiction over
20050H1180B2233 - 2 -
1 military and veterans affairs on the amount received via the
2 checkoff plan and how the funds were utilized.
3 Section 3003.16. Military Tax Credit.--(a) A credit shall <--
4 exist for an employer who pays an employe's difference in wages
5 between the employe's civilian employment and the employe's
6 military wages pursuant to 51 Pa.C.S. § 7302 (relating to
7 granting military leaves of absence) against any tax due from
8 that employer under Article III, IV, VI, VII, VII-A, VIII, IX,
9 XII or XV of this act and against any payment of estimated tax
10 or payment of tentative tax due from the employer on account of
11 taxes.
12 (b) The amount of the tax credit available to an employer
13 under subsection (a) who elects to subsidize the employe's
14 difference in wages from the employe's civilian employment wages
15 and the employe's military wages shall be equal to one hundred
16 per cent of the employe's subsidized difference in earnings
17 between the employe's civilian wages and the employe's military
18 wages for the period in which the employe is absent from work
19 due to being granted a military leave of absence in accordance
20 with 51 Pa.C.S. § 7302(a).
21 (c) The Secretary of Revenue shall promulgate regulations
22 necessary for the administration of this section.
23 Section 2. This act shall apply as follows:
24 (1) The addition of section 315.8 of the act shall apply
25 to taxable years ending after December 31, 2004.
26 (2) The addition of section 3003.16 of the act shall
27 apply to all tax years commencing after December 31, 2005.
28 SECTION 2. THE ADDITION OF SECTION 315.8 OF THE ACT SHALL <--
29 APPLY TO TAXABLE YEARS ENDING AFTER DECEMBER 31, 2004.
30 Section 3. This act shall take effect immediately.
B8L72JLW/20050H1180B2233 - 3 -