A03468
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
283
Session of
2015
INTRODUCED BY F. KELLER, BARRAR, CUTLER, GROVE, HARHAI, KORTZ,
McGINNIS, MILLARD, READSHAW, SAYLOR AND GABLER,
FEBRUARY 2, 2015
REFERRED TO COMMITTEE ON FINANCE, FEBRUARY 2, 2015
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 tax for education, further providing for
exclusions from sales and use tax.; in personal income tax,
further providing for imposition, providing for special rules
for withholding, further providing for special tax provisions
for poverty and providing for property tax rebate; providing
for education reinvestment; and making related repeals.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 204 of the act of March 4, 1971 (P.L.6,
No.2), known as the Tax Reform Code of 1971, is amended by
adding a clause to read:
Section 204. Exclusions from Tax.--The tax imposed by
section 202 shall not be imposed upon any of the following:
* * *
(70) The sale at retail of a gun safe or gun lock. For the
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purposes of this clause, the following words, terms and phrases
shall have the following meanings:
(i) "gun safe" means a self-contained enclosure specifically
designed and manufactured for the purpose of storing a firearm
and equipped with a padlock, key lock, combination lock or
similar locking device which, when locked, prevents the
unauthorized use of the firearm. The term does not include a gun
cabinet;
(ii) "gun lock" means an originally manufactured locking
device that when properly affixed and applied to a firearm is
designed to prevent the unintentional or unauthorized discharge
of the firearm. The term includes trigger locks, cable locks and
chamber locks.
Section 2. This act shall take effect in 60 days.
Section 2. Section 302 of the act, amended December 23, 2003
(P.L.250, No.46), is amended to read:
Section 302. Imposition of Tax.--(a) Every resident
individual, estate or trust shall be subject to, and shall pay
for the privilege of receiving each of the classes of income
hereinafter enumerated in section 303, a tax upon each dollar of
income received by that resident during that resident's taxable
year at the rate of three and [seven] fifty-seven hundredths per
cent.
(b) Every nonresident individual, estate or trust shall be
subject to, and shall pay for the privilege of receiving each of
the classes of income hereinafter enumerated in section 303 from
sources within this Commonwealth, a tax upon each dollar of
income received by that nonresident during that nonresident's
taxable year at the rate of three and [seven] fifty-seven
hundredths per cent.
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Section 3. The act is amended by adding a section to read:
Section 302.2. Special Rules for Withholding.--When the tax
rate changes during a taxable year, the department shall submit
to the Legislative Reference Bureau for publication in the
Pennsylvania Bulletin a notice to employers regarding the amount
to be deducted and withheld from compensation subject to
withholding under section 316 for the balance of the taxable
year. Every employer shall comply with the notice.
Section 4. Section 304 of the act, amended December 13, 1991
(P.L.373, No.40) and December 23, 2003 (P.L.250, No.46), is
amended to read:
Section 304. Special Tax Provisions for Poverty.--(a) The
General Assembly, in recognition of the powers contained in
section 2(b)(ii) of Article VIII of the Constitution of the
Commonwealth of Pennsylvania which provides therein for the
establishing as a class or classes of subjects of taxation the
property or privileges of persons who, because of poverty are
determined to be in need of special tax provisions hereby
declares as its legislative intent and purpose to implement such
power under such constitutional provision by establishing
special tax provisions as hereinafter provided in this act.
(b) The General Assembly having determined that there are
persons within this Commonwealth whose incomes are such that
imposition of a tax thereon would deprive them and their
dependents of the bare necessities of life and having further
determined that poverty is a relative concept inextricably
joined with actual income and the number of people dependent
upon such income deems it to be a matter of public policy to
provide special tax provisions for that class of persons
hereinafter designated to relieve their economic burden.
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(c) For the taxable year 1974 and each year thereafter any
claimant who meets the following standards of eligibility
established by this act as the test for poverty shall be deemed
a separate class of subject of taxation, and, as such, shall be
entitled to the benefit of the special provisions of this act.
(d) Any claim for special tax provisions hereunder shall be
determined in accordance with the following:
(1) If the poverty income of the claimant during an entire
taxable year is [six thousand five hundred dollars ($6,500)]
eight thousand seven hundred dollars ($8,700) or less, or, in
the case of a married claimant, if the joint poverty income of
the claimant and the claimant's spouse during an entire taxable
year is [thirteen thousand dollars ($13,000)] seventeen thousand
four hundred dollars ($17,400) or less, the claimant shall be
entitled to a refund or forgiveness of any moneys which have
been paid over to (or would except for the provisions of this
act be payable to) the Commonwealth under the provisions of this
article, with an additional income allowance of nine thousand
five hundred dollars ($9,500) for each dependent of the
claimant. For purposes of this subsection, a claimant shall not
be considered to be married if:
(i) The claimant and the claimant's spouse file separate
returns; and
(ii) The claimant and the claimant's spouse live apart at
all times during the last six months of the taxable year or are
separated pursuant to a written separation agreement.
(2) If the poverty income of the claimant during an entire
taxable year does not exceed the poverty income limitations
prescribed by clause (1) by more than the dollar category
contained in subclauses (i), (ii), (iii), (iv), (v), (vi),
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(vii), (viii) or (ix) of this clause, the claimant shall be
entitled to a refund or forgiveness based on the per centage
prescribed in such subclauses of any moneys which have been paid
over to (or would have been except for the provisions herein be
payable to) the Commonwealth under this article:
(i) Ninety per cent if not in excess of two hundred fifty
dollars ($250).
(ii) Eighty per cent if not in excess of five hundred
dollars ($500).
(iii) Seventy per cent if not in excess of seven hundred
fifty dollars ($750).
(iv) Sixty per cent if not in excess of one thousand dollars
($1,000).
(v) Fifty per cent if not in excess of one thousand two
hundred fifty dollars ($1,250).
(vi) Forty per cent if not in excess of one thousand five
hundred dollars ($1,500).
(vii) Thirty per cent if not in excess of one thousand seven
hundred fifty dollars ($1,750).
(viii) Twenty per cent if not in excess of two thousand
dollars ($2,000).
(ix) Ten per cent if not in excess of two thousand two
hundred fifty dollars ($2,250).
(3) If an individual has a taxable year of less than twelve
months, the poverty income thereof shall be annualized in such
manner as the department may prescribe.
Section 5. The act is amended by adding a section to read:
Section 360. Property Tax Rebate.-- (a) Notwithstanding the
provisions of section 1304(a)(2)(i) of the act of June 27, 2006
(1st Sp.Sess., P.L.1873, No.1), known as the "Taxpayer Relief
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Act," the base amount of any claim for property tax rebate for
real property taxes due and payable during calendar year 2016
and thereafter shall be determined in accordance with the
following schedule:
Household Income
Amount of Real Property Taxes
Allowed as Rebate
$ 0 - $ 8,000 $2000
8,001 - 15,000 1700
15,001 - 18,000 1500
18,001 - 35,000 1200
35,001 - 45,000 900
45,001 - 55,000 600
(b) Approved claims shall be paid from the State Lottery
Fund established by the act of August 26, 1971 (P.L.351, No.91),
known as the "State Lottery Law ."
(c) Beginning in fiscal year 2017-2018 and in each fiscal
year thereafter, the Secretary of the Budget shall transfer to
the State Lottery Fund from funds collected under this article
an amount equal to the difference between the amount of approved
claims to be paid in the subject fiscal year under subsection
(a) and the amount of approved claims paid in fiscal year 2014-
2015 under section 1304 of the "Taxpayer Relief Act."
(d) The definition of "income" in section 1303 of the
"Taxpayer Relief Act" shall not include veterans' disability
payments.
Section 6. The act is amended by adding an article to read:
ARTICLE XI-E
EDUCATION REINVESTMENT
PART I
SEVERANCE TAX
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Section 1101-E. Definitions.
The following words and phrases when used in this article
shall have the meanings given to them in this section unless the
context clearly indicates otherwise:
"Association." A partnership, limited partnership or any
other form of unincorporated enterprise owned or conducted by
two or more persons.
"Barrel." Forty-two United States gallons at an atmospheric
pressure of 231 cubic inches of liquid at a standard temperature
of 60 degrees Fahrenheit.
"Coal bed methane." Gas which can be produced from coal
beds, coal seams, mined-out areas or gob wells.
"Corporation." A corporation, joint stock association,
limited liability company, business trust or any other
incorporated enterprise organized under the laws of the United
States, this Commonwealth or any other state, territory or
foreign country or dependency.
"Department." The Department of Revenue of the Commonwealth.
"Dry natural gas." Hydrocarbon gases, consisting mostly of
methane, that remain after the natural gas liquid portion of the
natural gas stream has been removed and any volume of
nonhydrocarbon gases have been removed in sufficient quantity to
render the gas marketable. The term includes consumer-grade
natural gas or pipeline-quality natural gas.
"Gross proceeds." The value, whether in money or other
property, actually proceeding from the sale of property, without
a deduction for the cost of property sold or expenses of any
kind.
"Gross value." The gross proceeds received or receivable for
property transferred, except as follows:
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(1) In a transaction involving related parties, gross
proceeds of the property transferred may not be less than the
fair market value of similar grade and quality property.
(2) In the absence of a sale, gross proceeds of the
property transferred may not be less than the fair market
value of similar grade and quality property.
(3) In a transaction where property is transferred for
the purpose of processing and resale, gross proceeds of the
property transferred may not be less than the fair market
value of similar grade and quality property.
"Meter." A device to measure the passage of volumes of gases
or liquids past a certain point.
"Natural gas." A fossil fuel consisting of a mixture of
hydrocarbon gases, including methane, ethane, propane, butane,
carbon dioxide, oxygen, nitrogen and hydrogen sulfide and other
gas species. The term includes natural gas from oil fields known
as associated gas or casing head gas, natural gas fields known
as nonassociated gas, shale beds and other formations. The term
does not include coal bed methane.
"Natural gas liquids." Hydrocarbons including ethane,
propane, butane, isobutane and pentane that are separated from
natural gas as liquids through the process of absorption,
condensation, adsorption, cooling in gas separators, gas
processing or cycling plants.
"Person." Includes a corporation, partnership, limited
liability company, business trust, other association, a
government entity other than the Commonwealth, estate, trust,
foundation or natural person.
"Postproduction costs." Proportional costs incurred in and
associated with processing and transporting natural gas from the
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point the gas is brought to the surface to the point of sale,
limited to gathering, separating, treating, dehydrating,
compressing, processing, transporting or losses by use as fuel
or line loss of natural gas. The term includes the costs of
fractionating and marketing ethane, propane, butane and other
complex hydrocarbons. The term does not include corporate
structure or financing costs.
"Producer." A person who engages or continues within this
Commonwealth in the business of severing natural gas from
unconventional formations for sale, profit or commercial use.
"Producing site." A point of severance, including a well and
its associated zones and multilateral well bores, that is
capable of producing natural gas from an unconventional
formation.
"Related parties." Two or more people, organizations or
businesses owned or controlled directly or indirectly by the
same interests. Control exists if a contract or lease, either
written or oral, is entered into where one party severs or
processes natural gas owned or held by another party and the
owner or lessor participates in the severing, processing or
marketing of the natural gas or receives any value other than an
arm's-length passive royalty interest.
"Reporting period." A calendar month in which natural gas is
severed.
"Sales meter." A meter at the point where natural gas is
sold or transported to a purchaser or the market.
"Sever." The extraction or other removal of natural gas from
an unconventional formation in this Commonwealth.
"Storage field." A natural formation or other site that is
used to store natural gas that did not originate from and has
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been transplanted into such formation or site.
"Stripper well." A producing site that produced an average
of less than 90 units of natural gas per day during the calendar
year immediately preceding a reporting period.
"Tax." The tax imposed under this article.
"Taxpayer." A person subject to the tax imposed by this
article.
"Unconventional formation." A geological shale formation
existing below the base of the Elk Sandstone or its geologic
equivalent stratigraphic interval where natural gas generally
cannot be produced at economic flow rates or in economic volumes
except by vertical or horizontal well bores stimulated by
hydraulic fracture treatments or using multilateral well bores
or other techniques to expose more of the formation to the well
bore.
"Unit." A thousand cubic feet (Mcf) of natural gas at a
temperature of 60 degrees Fahrenheit and an absolute pressure of
14.73 pounds per square inch, in accordance with American Gas
Association (AGA) standards and according to Boyle's law for the
measurement of gas under varying pressures with deviations
therefrom as follows:
(1) The average absolute atmospheric pressure shall be
assumed to be 14.4 pounds to the square inch, regardless of
actual elevation or location of point of delivery above sea
level or variations in such atmospheric pressure from time to
time.
(2) The temperature of the gas passing the meters shall
be determined by the continuous use of a recording
thermometer installed so that the thermometer may properly
record the temperature of the gas flowing through the meters.
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The arithmetic average of the temperature recorded each 24-
hour day shall be used in computing gas volumes. If a
recording thermometer is not installed, or if installed and
not operating properly, an average flowing temperature of 60
degrees Fahrenheit shall be used in computing gas volume.
(3) The specific gravity of the gas shall be determined
by tests made by the use of an Edwards or Acme gravity
balance, annually, or at intervals as are found necessary in
practice. Specific gravity shall be used in computing gas
volumes.
(4) The deviation of the natural gas from Boyle's law
shall be determined by tests annually or at other shorter
intervals as are found necessary in practice. The apparatus
and the method to be used in making the tests shall be in
accordance with recommendations of the Natural Bureau of
Standards of the Department of Commerce, or Report No. 3 of
the Gas Measurement Committee of the American Gas
Association, or any amendments thereof. The results of the
tests shall be used in computing the volume of gas delivered.
"Wellhead meter." A meter placed at a producing site to
measure the actual volume of natural gas severed.
Section 1102-E. Imposition of tax.
(a) Imposition.--There is hereby levied a privilege tax on
every producer.
(b) Rate.--The tax imposed under subsection (a) shall be the
sum of the following:
(1) Four and seven tenths cents for each unit of natural
gas severed measured at the wellhead meter.
(2) Subject to the provisions of section 1104-E, 3.5% of
the gross value of each unit of the dry natural gas derived
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from the natural gas severed.
(3) Subject to the provisions of section 1104-E, 3.5% of
the gross value of the natural gas liquids derived from the
natural gas severed.
(c) Exemptions.--The tax imposed under subsection (a) shall
not be imposed upon the following:
(1) Natural gas, dry natural gas or natural gas liquids
severed under a natural gas lease and provided to a lessor
for no consideration for the lessor's own use.
(2) Natural gas, dry natural gas or natural gas liquids
severed from a stripper well.
(3) Natural gas, dry natural gas or natural gas liquids
severed from a storage field.
(4) Natural gas, dry natural gas or natural gas liquids
severed, sold and delivered at or within five miles of a
producing site for the processing or manufacture of tangible
personal property, as defined in section 201, within this
Commonwealth.
Section 1103-E. Postproduction costs.
A producer may deduct postproduction costs from the gross
value of natural gas and natural gas liquids subject to the tax
imposed under section 1102-E. The amount of the deduction may
not exceed 15% of the gross value.
Section 1104-E. Prohibition.
A deduction from the minimum royalty payment required to be
paid to a lessor under a lease permitting a producer to sever
natural gas from real property subject to the lease may not be
made by a producer for postproduction costs or the tax imposed
under section 1102-E, and a lessor may not be required to pay or
reimburse the producer for the amount of the postproduction
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costs or the tax or any portion of either the postproduction
costs or the tax.
Section 1104.1-E. Existing agreements.
A provision of an agreement, which is in existence prior to
the effective date of this section, which violates section 1104-
E is declared to be illegal, contrary to public policy and null
and void.
Section 1104.2-E. Future agreements.
On or after the effective date of this section, a provision
of an agreement in violation of section 1104-E is declared to be
illegal, contrary to public policy and null and void.
Section 1104.3-E. Nonseverability.
If all or any portion of section 1104-E, 1104.1-E or 1104.2-E
or their application to any person or circumstance are held to
be invalid by any court, section 1103-E shall be void.
Section 1105-E. Return and payment.
(a) Return.--Each producer is required to file a return with
the department, on a form to be prescribed by the department,
reporting all severed natural gas per reporting period and the
tax due as imposed under section 1102-E.
(b) Filing.--The return required by subsection (a) must be
filed with the department on or before the 20th day of the
fourth calendar month after a reporting period.
(c) Due date.--The tax imposed under section 1102-E is due
on the day the return is required to be filed and becomes
delinquent if not remitted to the department by that date.
Section 1106-E. Natural gas severance tax licensing.
(a) License required.--Each producer subject to tax under
this part must apply to the department for a severance tax
license before severing natural gas from this Commonwealth.
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Producers who have been severing natural gas from this
Commonwealth prior to the effective date of this part must
obtain a license from the department within six months from the
effective date of this section. All other producers must obtain
a license before severing natural gas from this Commonwealth. A
producer is liable for the tax imposed by this article without
regard to whether the producer obtains or is required to obtain
a license.
(b) Fee.--The department may charge an application fee to
cover the administrative costs associated with the application
and licensing process. If the department charges an application
fee, the department may not issue a license until the producer
has paid the application fee.
(c) Declaration.--As part of the application for a license,
the producer shall provide a declaration of all sites in this
Commonwealth used by the producer for the severance of natural
gas. The declaration shall include all producing sites and sites
which are stripper wells. The producer shall update the
declaration when the producer adds or removes a producing site
in this Commonwealth or when there is a change in the status of
a producing site. The producer shall update the declaration
within 30 days after any calendar month in which a change in the
information contained in the declaration occurs.
(d) Department duties.--The department shall, after the
receipt of an application, issue the license applied for under
subsection (a), if the applicant filed all required State tax
reports and paid any State taxes not subject to a timely
perfected administrative or judicial appeal or subject to a duly
authorized deferred payment plan. The license shall be
nonassignable. Each producer shall be required to renew the
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license on a staggered renewal system established by the
department. After the initial staggered period, a license issued
shall be valid for a period of five years.
(e) State taxes.--If an applicant for a license or a person
holding a license has not filed all required State tax reports
and paid any State taxes not subject to a timely perfected
administrative or judicial appeal or subject to a duly
authorized deferred payment plan, the department may refuse to
issue, suspend or revoke the license. The department shall
notify the applicant or licensee of a refusal, suspension or
revocation. The notice shall contain a statement that the
refusal, suspension or revocation may be made public. The notice
shall be made by first class mail. An applicant or licensee
aggrieved by the determination of the department may file an
appeal of the determination in the same manner as provided for
reassessments of tax under section 1108-E. In the case of a
suspension or revocation which is appealed, the license shall
remain valid pending a final outcome of the appeal.
Notwithstanding any other provision of law to the contrary, if
no appeal is taken or if an appeal is taken and denied at the
conclusion of the appeal process, the department may disclose,
by publication or otherwise, the identity of a person whose
license has been refused, suspended or revoked under this
subsection. Disclosure may include the basis for refusal,
suspension or revocation.
(f) Severing without a license.--A person that severs
natural gas in this Commonwealth without holding a valid license
under this section shall be guilty of a summary offense and,
upon conviction thereof, be sentenced to pay a fine of not less
than $300 nor more than $1,500 and, in default thereof, to
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undergo imprisonment of not less than five days nor more than 30
days. The penalties imposed by this subsection shall be in
addition to any other penalties imposed by law. For purposes of
this subsection, the severing of natural gas during any calendar
day shall constitute a separate violation. The Secretary of
Revenue may designate employees of the department to enforce the
provisions of this subsection. The employees shall exhibit proof
of and be within the scope of the designation when instituting
proceedings as provided by the Pennsylvania Rules of Criminal
Procedure.
(g) Liability.--Failure to obtain a license does not relieve
a person from liability for the tax imposed by this part.
(h) Civil penalty.--In addition to any tax, interest or
other penalty due under this article, the department shall
impose a civil penalty of 10 ¢ per unit severed during the period
a producer is required to and does not have a license. The
penalty shall be assessed and collected under this part.
Section 1107-E. Meters.
A producer shall provide for and maintain discrete wellhead
and sales meters. A producer shall ensure that all meters are
maintained according to industry standards.
Section 1108-E. Administration of tax.
Unless otherwise noted to the contrary, Article II, Part VI,
Chapters IV-VIII shall apply to this article.
Section 1109-E. Records.
A producer shall maintain the following records:
(1) Wellhead and sales meter charts for each reporting
period and the meter calibration and maintenance records. If
turbine meters are in use, the maintenance records will be
made available to the department upon request.
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(2) All records, statements, and other instruments
furnished to a producer by any person to whom the producer
delivers for sale, transport or other delivery of any natural
gas.
(3) Records, statements and other instruments as the
department may prescribe by regulation.
Section 1110-E. Enforcement of article.
The department and the Department of Environmental Protection
shall have the ability to inspect records and locations to
ensure compliance with this article.
Section 1111-E. Use of revenue.
Revenue collected under this part shall be used for
education.
PART II
(RESERVED)
Section 7. The amendment of section 304 of the act shall
apply to tax years beginning after December 31, 2014.
Section 8. Repeals are as follows:
(1) The General Assembly declares that the repeal under
paragraph (2) is necessary to effectuate the addition of
Article XI-E of the act.
(2) 58 Pa.C.S. § 2318 is repealed.
Section 9. The amendment of section 302 of the act shall
apply retroactively to October 1, 2015.
Section 10. This act shall take effect as follows:
(1) The amendment of section 204 of the act shall take
effect January 1, 2016.
(2) The addition of section 1106-E of the act shall take
effect immediately. The addition of the remainder of Article
XI-E of the act shall take effect January 1, 2016.
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(3) The remainder of this act shall take effect
immediately.
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