H0048B0036A00041 BIL:JSL 01/23/13 #90 A00041

 

 

 

 

AMENDMENTS TO HOUSE BILL NO. 48

Sponsor: REPRESENTATIVE WHITE

Printer's No. 36

 

1Amend Bill, page 1, line 10, by inserting after "penalties,""

2providing for a tax credit for adoption of dog or cat; and

3Amend Bill, page 1, lines 14 through 16, by striking out all
4of said lines and inserting

5Section 1.  The act of March 4, 1971 (P.L.6, No.2), known as
6the Tax Reform Code of 1971, is amended by adding a section to
7read:

8Section 314.1.  Tax Credit for Adoption of Dog or Cat.--(a) 
9A taxpayer shall be allowed a credit against the tax otherwise
10due under this article for the cost of adopting a dog or cat 
11from a qualifying pound, shelter, society or association for the 
12prevention of cruelty to animals, humane society or dog, cat or 
13other protective or rescue association located in this 
14Commonwealth. The amount of the credit shall be three hundred 
15dollars ($300) per taxable year for any individual taxpayer.

16(b)  The department shall not approve, in the aggregate, more
17than three million seven hundred fifty thousand dollars
18($3,750,000) of tax credits under this section in any calendar
19year.

20(c)  No taxpayer who has been convicted of a violation of 18
21Pa.C.S. § 3129 (relating to sexual intercourse with animal) or
225511 (relating to cruelty to animals) may be eligible for the
23tax credit under this section.

24(d)  This section shall expire five years from the effective
25date of this section.

26Section 2.  Section 2111 of the act is amended by adding a
27subsection to read:

28Amend Bill, page 3, line 5, by striking out "2" and inserting

29 3

30Amend Bill, page 3, line 7, by striking out "3" and inserting

31 4

 

See A00041 in
the context
of HB0048