PRINTER'S NO. 646
No. 581 Session of 1997
INTRODUCED BY MELIO, YOUNGBLOOD, MARKOSEK, READSHAW, GIGLIOTTI,
TANGRETTI, CAWLEY, TRELLO, CURRY, MUNDY, BELARDI AND ITKIN,
FEBRUARY 13, 1997
REFERRED TO COMMITTEE ON FINANCE, FEBRUARY 13, 1997
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 the taxation of gambling
11 and lottery winnings; and making a repeal.
12 The General Assembly of the Commonwealth of Pennsylvania
13 hereby enacts as follows:
14 Section 1. Section 303(a)(7) of the act of March 4, 1971
15 (P.L.6, No.2), known as the Tax Reform Code of 1971, amended
16 July 21, 1983 (P.L.63, No.29), is amended to read:
17 Section 303. Classes of Income.--(a) The classes of income
18 referred to above are as follows:
19 * * *
20 (7) Gambling and lottery winnings [other than prizes of the
21 Pennsylvania State Lottery].
22 * * *
1 Section 2. Section 360 of the act is repealed.
2 Section 3. Section 13 of the act of August 26, 1971
3 (P.L.351, No.91), known as the State Lottery Law, is repealed.
4 Section 4. This act shall be retroactive to January 1, 1997.
5 Section 5. This act shall take effect immediately.
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