PRINTER'S NO. 2334
No. 1895 Session of 1995
INTRODUCED BY MAYERNIK, JUNE 28, 1995
REFERRED TO COMMITTEE ON FINANCE, JUNE 28, 1995
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," providing a credit against personal income tax
11 for persons who serve as jurors.
12 The General Assembly of the Commonwealth of Pennsylvania
13 hereby enacts as follows:
14 Section 1. The act of March 4, 1971 (P.L.6, No.2), known as
15 the Tax Reform Code of 1971, is amended by adding a section to
16 read:
17 Section 314.1. Tax Credit for Jury Duty.--(a) (1) Except
18 as provided in clause (2) of this subsection, a taxpayer shall
19 be allowed a tax credit under this article in an amount equal to
20 fifty dollars ($50) per day for each day that the taxpayer
21 served as a juror and was not reimbursed by the taxpayer's
22 employer during such jury service.
1 (2) If the taxpayer receives payments from an employer for
2 jury service, the difference between the amount of the daily
3 payment and fifty dollars ($50) may be used for calculating the
4 credit under this section. Any payments in excess of fifty
5 dollars ($50) per day shall disqualify the taxpayer from the
6 credit under this section.
7 (b) In no event shall the credit provided for in subsection
8 (a) of this section reduce the tax payable to less than zero.
9 (c) The department shall promulgate regulations to implement
10 the provisions of this section.
11 Section 2. This act shall apply to tax years beginning on
12 and after January 1, 1996.
13 Section 3. This act shall take effect immediately.
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