PRINTER'S NO. 147
No. 170 Session of 2001
INTRODUCED BY LEWIS, TRELLO, BOYES, ALLEN, ARGALL, M. BAKER,
CALTAGIRONE, CLARK, L. I. COHEN, M. COHEN, CORRIGAN, DeWEESE,
FEESE, FLICK, FRANKEL, GABIG, GORDNER, HENNESSEY, JADLOWIEC,
LAUGHLIN, LEH, LUCYK, MANDERINO, MARSICO, McILHATTAN,
McNAUGHTON, NAILOR, NICKOL, ORIE, PETRARCA, PHILLIPS,
PISTELLA, READSHAW, SAMUELSON, SCHRODER, SCHULER, SCRIMENTI,
SHANER, S. H. SMITH, SOLOBAY, T. STEVENSON, SURRA,
E. Z. TAYLOR, TIGUE, TULLI, C. WILLIAMS, WOJNAROSKI AND
WRIGHT, JANUARY 23, 2001
REFERRED TO COMMITTEE ON FINANCE, JANUARY 23, 2001
AN ACT
1 Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An
2 act relating to tax reform and State taxation by codifying
3 and enumerating certain subjects of taxation and imposing
4 taxes thereon; providing procedures for the payment,
5 collection, administration and enforcement thereof; providing
6 for tax credits in certain cases; conferring powers and
7 imposing duties upon the Department of Revenue, certain
8 employers, fiduciaries, individuals, persons, corporations
9 and other entities; prescribing crimes, offenses and
10 penalties," further providing for special tax provisions for
11 poverty.
12 The General Assembly of the Commonwealth of Pennsylvania
13 hereby enacts as follows:
14 Section 1. Section 304(d)(1) of the act of March 4, 1971
15 (P.L.6, No.2), known as the Tax Reform Code of 1971, amended May
16 24, 2000 (P.L.106, No.23), is amended to read:
17 Section 304. Special Tax Provisions for Poverty.--* * *
18 (d) Any claim for special tax provisions hereunder shall be
19 determined in accordance with the following:
1 (1) If the poverty income of the claimant during an entire
2 taxable year is six thousand five hundred dollars ($6,500) or
3 less, or, in the case of a married claimant, if the joint
4 poverty income of the claimant and the claimant's spouse during
5 an entire taxable year is thirteen thousand dollars ($13,000) or
6 less, the claimant shall be entitled to a refund or forgiveness
7 of any moneys which have been paid over to (or would except for
8 the provisions of this act be payable to) the Commonwealth under
9 the provisions of this article, with an additional income
10 allowance of [seven thousand five hundred dollars ($7,500)]
11 eight thousand five hundred dollars ($8,500) for each dependent
12 of the claimant. For purposes of this subsection, a claimant
13 shall not be considered to be married if:
14 (i) The claimant and the claimant's spouse file separate
15 returns; and
16 (ii) The claimant and the claimant's spouse live apart at
17 all times during the last six months of the taxable year or are
18 separated pursuant to a written separation agreement.
19 * * *
20 Section 2. This act shall apply to taxable years beginning
21 after December 31, 2000.
22 Section 3. This act shall take effect immediately.
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