THE GENERAL ASSEMBLY OF PENNSYLVANIA

SENATE BILL

INTRODUCED BY WONDERLING, FOLMER, BOSCOLA, RAFFERTY, KITCHEN AND COSTA, MARCH 23, 2009

REFERRED TO FINANCE, MARCH 23, 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," in personal income tax, providing for a credit

for school board service expenses.

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 314.1.  Expenses for Services on School Board.--A

resident taxpayer shall be allowed a credit against the tax

otherwise due under this article for unreimbursed expenses

incurred by the taxpayer for service on a board of school

directors.

Section 2.  The addition of section 314.1 of the act shall

apply to taxable years beginning after December 31, 2008.

Section 3.  This act shall take effect immediately.