S0473B0509A02274 PWK:MAC 10/02/23 #90 A02274
AMENDMENTS TO SENATE BILL NO. 473
Sponsor: SENATOR BOSCOLA
Printer's No. 509
Amend Bill, page 1, lines 9 through 18; page 2, lines 1
through 30; page 3, lines 1 through 7; by striking out all of
said lines on said pages and inserting
(a) Duty of Department of Revenue in intercept of State
lottery winnings.--In the case of a person winning a single
lottery prize of more than $2,500 in the State Lottery, the
Department of Revenue shall, after making its determination
subject to section 215 of the act of April 9, 1929 (P.L.343,
No.176), known as The Fiscal Code, and 23 Pa.C.S. § 4308
(relating to lottery winnings intercept) that either the lottery
prize is not subject to a deduction for delinquent State tax
liability, delinquent court-ordered obligations for crimes as
defined in section 103 of the act of November 24, 1998 (P.L.
882, No.111), known as the Crime Victims Act, delinquent support
or that after deducting for these delinquencies, prize amounts
remain that can be subject to deduction for the amount of the
outstanding toll liability:
(1) In consultation with the commission, make a
reasonable effort to determine if the prizewinner has an
outstanding toll liability, including any associated fee or
penalty, prior to paying the lottery prize.
(2) If the Department of Revenue determines that the
prizewinner has an outstanding toll liability, including any
associated fee or penalty, and the right to appeal has
expired with no appeal having been taken or if an appeal has
been taken, it has been resolved and is not pending, the
Department of Revenue shall intercept and deduct from the
lottery prize the amount of outstanding toll liability and
remit the deducted amount to the commission.
(3) Notify the prizewinner of the remittance to the
commission.
(4) Pay the balance of the prize to the prizewinner in
accordance with law.
(b) Duty of Department of Revenue in intercept of State
income tax.--If a taxpayer is due a refund of tax under Article
III of the act of March 4, 1971 (P.L.6, No.2), known as the Tax
Reform Code of 1971, the Department of Revenue shall, after
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making a determination that the refund is not subject to a
deduction for a delinquent State tax liability, a delinquent
claim for support subject to 23 Pa.C.S. § 4307 (relating to
State income tax intercept) or a claim for any delinquent court-
ordered obligations for crimes as defined in section 103 of the
Crime Victims Act, or that after deducting for any of those
claims, amounts remain that can be subject to deduction, in
whole or in part, for the amount of the outstanding toll
liability:
(1) In consultation with the commission, make a
reasonable effort to determine if the person owes to the
commission unpaid tolls, including any associated fee or
penalty, prior to paying the refund.
(2) If the Department of Revenue determines that the
person owes unpaid tolls to the commission, including any
associated fee or penalty, and the right to appeal has
expired with no appeal having been taken or if an appeal has
been taken, it has been resolved and is not pending,
intercept and deduct the amount owed from the refund and
remit the deducted amount to the commission.
(3) Notify the taxpayer of the remittance to the
commission.
(4) Pay the balance of the refund to the taxpayer in
accordance with applicable law.
(c) Right to review.--A prizewinner whose prize is used to
satisfy or partially satisfy a toll obligation under this
section or a taxpayer whose tax refund is used to satisfy or
partially satisfy a toll obligation under this section may file
an appeal to challenge the toll obligation with the commission
in accordance with applicable law. The appeal must be filed
within 30 days after the prizewinner or the taxpayer is notified
by the Department of Revenue that the winnings or refund have
been reduced or totally withheld to satisfy the prizewinner's or
the taxpayer's outstanding toll obligation.
(d) Administrative fee.--The Department of Revenue may
establish a fee of $20 per intercept to cover actual costs to
administer this section and may deduct the fee from the prize or
refund subject to intercept under this section.
Amend Bill, page 3, line 22, by striking out "by law" and
inserting
under section 215 of The Fiscal Code and 23 Pa.C.S. § 4308
Amend Bill, page 3, line 23, by striking out "in 90 days" and
inserting
on July 1, 2024, or in 180 days, whichever is later
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