PRINTER'S NO. 193
THE GENERAL ASSEMBLY OF PENNSYLVANIA
SENATE BILL
No.
208
Session of
2017
INTRODUCED BY HUGHES, LEACH, SABATINA, FONTANA, TARTAGLIONE,
COSTA, FARNESE, HUTCHINSON AND HAYWOOD, JANUARY 26, 2017
REFERRED TO FINANCE, JANUARY 26, 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 personal income tax, further providing for
special tax provisions for poverty.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 304(d)(1) of the act of March 4, 1971
(P.L.6, No.2), known as the Tax Reform Code of 1971, is amended
to read:
Section 304. Special Tax Provisions for Poverty.--* * *
(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) or
less, or, in the case of a married claimant, if the joint
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