1Amending Title 35 (Health and Safety) of the Pennsylvania
2Consolidated Statutes, further providing for definitions and
3for laws suspended during emergency assignments.

4The General Assembly of the Commonwealth of Pennsylvania
5hereby enacts as follows:

6Section 1. Section 7102 of Title 35 of the Pennsylvania
7Consolidated Statutes is amended by adding definitions to read:

8§ 7102. Definitions.

9The following words and phrases when used in this part shall
10have, unless the context clearly indicates otherwise, the
11meanings given to them in this section:

12* * *

13"Disaster emergency-related work." The repair, renovation,
14installation, construction or rendering of services or other
15business activities that relate to infrastructure that has been
16damaged, impaired or destroyed by a disaster.

17* * *

1"Infrastructure." Real and personal property and equipment
2that is owned or used by any of the following that service
3multiple customers or citizens:

4(1) A communications network.

5(2) An electric generation, transmission and
6distribution system.

7(3) A gas distribution system.

8(4) A water pipeline, public road and bridge-related
9support facility.

10* * *

11"Out-of-State business." A business entity whose services
12are requested by a registered business, the Commonwealth or a
13political subdivision of the Commonwealth for purposes of
14performing disaster emergency-related work in this Commonwealth.
15The term includes a business entity that is affiliated with a
16registered business in this Commonwealth solely through common
17ownership. The out-of-State business may not have any of the
18following:

19(1) A presence in this Commonwealth, excluding prior
20disaster emergency-related work performed under section
217308(b)(1) (relating to laws suspended during emergency
22assignments).

23(2) Any registration, tax filing or nexus in this
24Commonwealth within the past three calendar years.

25"Out-of-State employee." An employee who does not work in
26this Commonwealth, unless the employee is performing disaster
27emergency-related work during a period under section 7308(b)(1).

28* * *

29"Registered business." Any business entity that is
30registered to do business in this Commonwealth prior to a

1declared disaster or emergency.

2* * *

3Section 2. Section 7308 of Title 35 is amended to read:

4§ 7308. Laws suspended during emergency assignments.

5(a) Commonwealth agencies.--In the case of a declaration of
6a state of emergency by the Governor, Commonwealth agencies may
7implement their emergency assignments without regard to
8procedures required by other laws (except mandatory
9constitutional requirements) pertaining to the performance of
10public work, entering into contracts, incurring of obligations,
11employment of temporary workers, rental of equipment, purchase
12of supplies and materials and expenditures of public funds.

13(b) Out-of-State business or employee.--Notwithstanding any
14other law to the contrary, if the Governor has declared a
15disaster emergency to exist under this part or the President has
16declared a major disaster or emergency to exist in this
17Commonwealth, the following shall apply:

18(1) An out-of-State business that conducts operations
19within this Commonwealth for purposes of performing disaster
20emergency-related work for a period of not more than ten days
21before or not more than 60 calendar days after the end of the
22declared disaster emergency period may not be considered to
23have established a level of presence that would require that
24business to register, file and remit State or local taxes, or
25that would require the out-of-State business or an out-of-
26State employee to be subject to any licensing or registration
27requirements of the Commonwealth, provided that the out-of-
28State business is in substantial compliance with all
29applicable regulatory and licensing requirements in its state
30of domicile, including any of the following:

1(i) State or local business licensing or
2registration requirements.

3(ii) Pennsylvania Public Utility Commission or
4regulatory requirements.

5(iii) State and local taxes and fees, such as
6unemployment insurance, sales and use tax or property tax
7on equipment brought in this Commonwealth on a temporary
8basis used or consumed in this Commonwealth, State or
9local occupational licensing fees or local services
10taxes.

11(iv) A State or local tax on or measured by, in
12whole or in part, net or gross income or receipts.

13(2) The period under paragraph (1) may be extended by
14the Governor for a period of not more than 30 days for each
15declared disaster emergency.

16(3) An out-of-State employee shall not be considered to
17have established residency or presence in this Commonwealth
18that would require the individual or the individual's
19employer to file and pay income taxes, to be subjected to
20income tax withholding or to file and pay any other State or
21local tax or fee for disaster emergency-related work
22performed during the disaster period designated under
23paragraphs (1) and (2), including any related State or local
24employer withholding or remittance obligations.

25Section 3. The following provisions shall apply to a
26disaster or emergency that is declared on or after the effective
27date of this section:

28(1) The addition of the definitions of "disaster
29emergency-related work," "infrastructure," "out-of-State
30business," "out-of-State employee" and "registered business"

1in 35 Pa.C.S. § 7102.

2(2) The amendment of 35 Pa.C.S. § 7308.

3Section 4. This act shall take effect in 60 days.