1Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An
2act relating to tax reform and State taxation by codifying
3and enumerating certain subjects of taxation and imposing
4taxes thereon; providing procedures for the payment,
5collection, administration and enforcement thereof; providing
6for tax credits in certain cases; conferring powers and
7imposing duties upon the Department of Revenue, certain
8employers, fiduciaries, individuals, persons, corporations
9and other entities; prescribing crimes, offenses and
10penalties," in tax for education, further defining
11"processing."

12The General Assembly of the Commonwealth of Pennsylvania
13hereby enacts as follows:

14Section 1. The definition of "processing" in section 201(d)
15of the act of March 4, 1971 (P.L.6, No.2), known as the Tax
16Reform Code of 1971, amended July 2, 2012 (P.L.751, No.85), is
17amended by adding a subclause to read:

18Section 201. Definitions.--The following words, terms and
19phrases when used in this Article II shall have the meaning
20ascribed to them in this section, except where the context
21clearly indicates a different meaning:

22* * *

1(d) "Processing." The performance of the following
2activities when engaged in as a business enterprise:

3* * *

4(19) The crushing, milling and sizing of fused aluminum
5oxide.

6* * *

7Section 2. The addition of section 201(19) of the act shall
8apply to taxable years beginning after December 31, 2007.

9Section 3. This act shall take effect immediately.