THE GENERAL ASSEMBLY OF PENNSYLVANIA

HOUSE BILL

INTRODUCED BY P. COSTA, D. COSTA, FRANKEL, VULAKOVICH, BARRAR, BEAR, BEYER, BRENNAN, ELLIS, GABLER, GODSHALL, GROVE, GRUCELA, HESS, KILLION, MARSHALL, MATZIE, MOUL, MUNDY, MUSTIO, O'NEILL, PYLE, REED, REICHLEY, SCAVELLO, S. H. SMITH, SWANGER, YUDICHAK, FABRIZIO, WAGNER AND J. TAYLOR, DECEMBER 9, 2009

REFERRED TO COMMITTEE ON FINANCE, DECEMBER 9, 2009  

AN ACT

Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An

act relating to tax reform and State taxation by codifying

and enumerating certain subjects of taxation and imposing

taxes thereon; providing procedures for the payment,

collection, administration and enforcement thereof; providing

for tax credits in certain cases; conferring powers and

imposing duties upon the Department of Revenue, certain

employers, fiduciaries, individuals, persons, corporations

and other entities; prescribing crimes, offenses and

penalties," prohibiting local tax on tuition.

The General Assembly of the Commonwealth of Pennsylvania

hereby enacts as follows:

Section 1.  The act of March 4, 1971 (P.L.6, No.2), known as

the Tax Reform Code of 1971, is amended by adding a section to

read:

Section 2946-C.  Local tax on tuition.

(a)  General rule.--No political subdivision may levy a tax

on tuition.

(b)  Definition.--As used in this section, "tuition" means a

fee for instruction at an institution of higher education.

Section 2.  This act shall take effect immediately.