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PRINTER'S NO. 3827
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
2530
Session of
2018
INTRODUCED BY PHILLIPS-HILL, CORR, DeLUCA, GROVE, KAUFFMAN,
W. KELLER, MILLARD, RYAN, TURZAI AND WARD, JUNE 26, 2018
REFERRED TO COMMITTEE ON EDUCATION, JUNE 26, 2018
AN ACT
Amending the act of March 10, 1949 (P.L.30, No.14), entitled "An
act relating to the public school system, including certain
provisions applicable as well to private and parochial
schools; amending, revising, consolidating and changing the
laws relating thereto," in educational tax credits, further
providing for definitions, for tax credits and for
limitations.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 2002-B of the act of March 10, 1949
(P.L.30, No.14), known as the Public School Code of 1949, is
amended by adding a definition to read:
Section 2002-B. 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:
* * *
"Person adversely affected." Any of the following:
(1) An a pplicant.
(2) A business firm.
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(3) An educational improvement organization.
(4) An eligible pre-kindergarten student.
(5) An eligible student.
(6) An eligible student with a disability.
(7) An opportunity scholarship organization.
(8) A parent.
(9) A participating nonpublic school.
(10) A participating public school.
(11) A recipient.
(12) A scholarship organization.
* * *
Section 2. Section 2005-B of the act is amended by adding a
subsection to read:
Section 2005-B. Tax credits.
* * *
(k) Private action.--A person adversely affected by the
withholding of a written notice of approval as required under
subsection (g.1) may bring an action in mandamus to compel the
department to perform its duty to give the written notice of
approval or a private action to recover damages or request
declaratory or injunctive relief. In addition to other relief
provided in this section, the court may award to the person
adversely affected costs and reasonable attorney fees.
Section 3. Section 2006-B(a) of the act, amended November 6,
2017 (P.L.1142, No.55), is amended to read:
Section 2006-B. Limitations.
(a) Amount.--
(1) [The] Subject to annual increase under paragraph
(1.1), the total aggregate amount of all tax credits approved
for contributions from business firms to scholarship
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organizations, educational improvement organizations and pre-
kindergarten scholarship organizations shall not exceed
$135,000,000 in a fiscal year[.], with each category as
follows:
(i) No less than $85,000,000 of the total aggregate
amount shall be used to provide tax credits for
contributions from business firms to scholarship
organizations.
(ii) No less than $37,500,000 of the total aggregate
amount shall be used to provide tax credits for
contributions from business firms to educational
improvement organizations.
(iii) The total aggregate amount of all tax credits
approved for contributions from business firms to pre-
kindergarten scholarship organizations shall not exceed
$12,500,000 in a fiscal year.
(1.1) Beginning July 1, 2018, the department shall
annually increase the dollar amounts under paragraph (1) if
more than 90% of the total aggregate amount of tax credits
under paragraph (1) was used by taxpayers during the prior
fiscal year and the General Assembly has not otherwise
enacted an increase to the dollar amounts . The amount of the
increase required under this paragraph for the total
aggregate amount under paragraph (1) shall be 25%. The
increase shall be distributed as follows:
(i) The category enumerated under paragraph (1)(i)
shall receive 60% of the increase under this paragraph.
(ii) The category enumerated under paragraph (1)(ii)
shall receive 30% of the increase under this paragraph.
(iii) The category enumerated under paragraph (1)
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(iii) shall receive 10% of the increase under this
paragraph.
The department shall immediately submit the increased dollar
amounts to the Legislative Reference Bureau for publication
as a notice in the Pennsylvania Bulletin.
(2) The total aggregate amount of all tax credits
approved for contributions from business firms to opportunity
scholarship organizations shall not exceed $50,000,000 in a
fiscal year.
* * *
Section 4. This act shall take effect July 1, 2018, or
immediately, whichever is later.
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