THE GENERAL ASSEMBLY OF PENNSYLVANIA

HOUSE BILL

INTRODUCED BY MAHONEY, SANTARSIERO, BELFANTI, BEYER, BRADFORD, BRENNAN, CASORIO, CLYMER, CONKLIN, D. COSTA, DeLUCA, DRUCKER, EVERETT, FAIRCHILD, FARRY, GABLER, GEORGE, GIBBONS, GOODMAN, GROVE, GRUCELA, HALUSKA, HORNAMAN, HOUGHTON, KRIEGER, KULA, LENTZ, LEVDANSKY, LONGIETTI, MARKOSEK, McILVAINE SMITH, METZGAR, MICOZZIE, MILLER, MILNE, MUNDY, MURT, O'NEILL, PAYNE, READSHAW, ROAE, ROCK, SHAPIRO, SIPTROTH, K. SMITH, M. SMITH, VULAKOVICH, WAGNER AND YUDICHAK, JUNE 29, 2010

REFERRED TO COMMITTEE ON FINANCE, JUNE 29, 2010  

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," in volunteer responder retention and recruitment

tax credit, further providing for taxpayer eligibility and

for guidelines; and making a related repeal.

The General Assembly of the Commonwealth of Pennsylvania

hereby enacts as follows:

Section 1.  Sections 1804-D(b) and 1810-D of the act of March

4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971,

added July 9, 2008 (P.L.922, No.66), are amended to read:

Section 1804-D.  Taxpayer eligibility.

* * *

(b)  Maximum credit.--The following shall apply:

[(1)  A taxpayer who qualifies under subsection (a) may

claim a tax credit of $100.]

(1)  (i)  For the taxable year beginning after December

31, 2007, and before January 1, 2009, a taxpayer who

qualifies under subsection (a) may claim a tax credit of

$100.

(ii)  For the taxable year beginning after December

31, 2008, and before January 1, 2010, a taxpayer who

qualifies under subsection (a) may claim a tax credit of

$200.

(iii)  For the taxable year beginning after December

31, 2009, and before January 1, 2011, a taxpayer who

qualifies under subsection (a) may claim a tax credit of

$300.

(iv)  For the taxable year beginning after December

31, 2010, and before January 1, 2012, a taxpayer who

qualifies under subsection (a) may claim a tax credit of

$400.

(v)  For the taxable year beginning after December

31, 2011, and before January 1, 2013, and each taxable

year thereafter, a taxpayer who qualifies under

subsection (a) may claim a tax credit of $500.

(2)  (i)  If the taxpayer is not an active volunteer for

the entire tax year, the amount of the tax credit shall

be prorated and the credit amount shall equal the maximum

amount of credit for the tax year, divided by 12,

multiplied by the number of months in the tax year the

taxpayer was an active volunteer. The credit shall be

rounded to the nearest $5.

(ii)  If the taxpayer is an active volunteer during

any part of a month, the taxpayer shall be considered an

active volunteer for the entire month.

Section 1810-D.  Guidelines.

(a)  General rule.--The department shall adopt guidelines,

including forms, necessary to administer this article. The

department may require proof of the claim for tax credit.

(b)  Limitation.--The department shall adopt guidelines that

permit an eligible claimant to file a joint State tax return.

Section 2.  Repeals are as follows:

(1)  The General Assembly declares that the repeal under

paragraph (2) is necessary to effectuate the amendment of

section 1804-D(b) of the act.

(2)  Section 4 of the act of July 9, 2008 (P.L.922, No.

66), entitled "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,' in personal income tax, providing

for alternative special tax provision for poverty study;

further providing for contributions to breast and cervical

cancer research; and providing for volunteer responder

retention and recruitment tax credit," is repealed.

Section 3.  This act shall take effect immediately.