PRINTER'S NO. 1683
No. 1244 Session of 2008
INTRODUCED BY ERICKSON, RAFFERTY, FERLO, WASHINGTON, WONDERLING,
EARLL, BOSCOLA, O'PAKE AND KITCHEN, JANUARY 14, 2008
REFERRED TO FINANCE, JANUARY 14, 2008
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," defining nonprofit carsharing organization;
11 providing an exclusion; and further providing for the Public
12 Transportation Assistance Fund.
13 The General Assembly of the Commonwealth of Pennsylvania
14 hereby enacts as follows:
15 Section 1. Section 1601-A of the act of March 4, 1971
16 (P.L.6, No.2), known as the Tax Reform Code of 1971, amended May
17 7, 1997 (P.L.85, No.7), is amended read:
18 Section 1601-A. Definitions.--The following words, terms and
19 phrases, when used in this article, shall have the meanings
20 ascribed to them in this section, except where the context
21 clearly indicates a different meaning:
22 "Nonprofit carsharing organization." An organization or
23 entity organized as a not-for-profit under the laws of this
1 Commonwealth or the laws of any other state, which provides an
2 integrated network of neighborhood-based motor vehicles
3 available only to members of the organization by reservation on
4 an hourly basis, or in smaller intervals and at variable rates
5 as part of a mobility enhancement service.
6 " Rental vehicle." A private passenger motor vehicle
7 designed to transport fifteen or fewer passengers or a truck,
8 trailer or semitrailer used in the transportation of property
9 other than commercial freight, that is rented without a driver
10 and is part of a fleet of five or more rental vehicles used for
11 that purpose, owned or leased by the same person or entity,
12 excluding vehicles owned or leased by a nonprofit carsharing
13 organization.
14 "Vehicle rental company." Any business entity engaged in the
15 business of renting motor vehicles in this Commonwealth. The
16 term does not include a nonprofit carsharing organization.
17 Section 2. The act is amended by adding a section to read:
18 Section 1605-A. Exclusion.--This article shall not apply to
19 nonprofit carsharing organizations or services.
20 Section 3. Section 2301(e) of the act, amended December 23,
21 2003 (P.L.250, No.46), is amended to read:
22 Section 2301. Public Transportation Assistance Fund.--* * *
23 (e) (1) There is hereby imposed on each rental of a motor
24 vehicle subject to tax under Article II a fee of two dollars
25 ($2) for each day or part of a day for which the vehicle is
26 rented.
27 (2) As used in this subsection the term "motor vehicle" does
28 not include motor vehicles provided by a nonprofit carsharing
29 organization to members of the organization.
30 Section 4. This act shall take effect in 60 days.
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