PRINTER'S NO. 1110
No. 923 Session of 2007
INTRODUCED BY WONDERLING, RAFFERTY, FOLMER, BOSCOLA, COSTA,
WASHINGTON AND KITCHEN, JUNE 7, 2007
REFERRED TO FINANCE, JUNE 7, 2007
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, in personal income tax, for a credit
11 for school board service expenses.
12 The General Assembly of the Commonwealth of Pennsylvania
13 hereby enacts as follows:
14 Section 1. The act of March 4, 1971 (P.L.6, No.2), known as
15 the Tax Reform Code of 1971, is amended by adding a section to
16 read:
17 Section 314.1. Expenses for Services on School Board.--A
18 resident taxpayer shall be allowed a credit against the tax
19 otherwise due under this article for unreimbursed expenses
20 incurred by the taxpayer for service on a board of school
21 directors.
22 Section 2. The addition of section 314.1 of the act shall
1 apply to taxable years beginning after December 31, 2006.
2 Section 3. This act shall take effect immediately.
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