PRINTER'S NO. 1148
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
987
Session of
2017
INTRODUCED BY SCHWEYER, DRISCOLL, DEAN, FREEMAN, McNEILL,
SCHLOSSBERG, SOLOMON, READSHAW, KINSEY, V. BROWN, KAUFER AND
D. COSTA, MARCH 28, 2017
REFERRED TO COMMITTEE ON FINANCE, MARCH 28, 2017
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 neighborhood assistance tax credit, further
providing for definitions.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. The definition of "neighborhood assistance" in
section 1902-A of the act of March 4, 1971 (P.L.6, No.2), known
as the Tax Reform Code of 1971, is amended and the section is
amended by adding a definition to read:
Section 1902-A. Definitions.--The following words, terms and
phrases, when used in this article, shall have the meanings
ascribed to them in this section, except where the context
clearly indicates a different meaning:
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"Neighborhood assistance." Furnishing financial assistance,
labor, material and technical advice to aid in the physical
improvement of any part or all of an impoverished area or any
other assistance which addresses a public health concern.
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"Public health concern." A health or welfare concern among
the population of a community as a whole.
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Section 2. This act shall take effect in 60 days.
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