PRINTER'S NO. 1392
No. 1198 Session of 1983
INTRODUCED BY HUTCHINSON, JUNE 14, 1983
REFERRED TO COMMITTEE ON FINANCE, JUNE 14, 1983
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," imposing an insurance gross premiums tax for
11 emergency medical services systems.
12 The General Assembly of the Commonwealth of Pennsylvania
13 hereby enacts as follows:
14 Section 1. Section 902 of the act of March 4, 1971 (P.L.6,
15 No.2), known as the Tax Reform Code of 1971, is amended to read:
16 Section 902. (a) Imposition of Tax.--Every insurance
17 company, as herein defined, transacting business in the
18 Commonwealth of Pennsylvania, shall pay to the department, a tax
19 at the rate of [two] two and five-tenths per cent of the gross
20 premiums received from business done within this Commonwealth
21 during each calendar year, except that any insurance company
22 which was not subject to this tax prior to 1971 shall be taxed
1 at the rate of one per cent for the year 1971 and thereafter at
2 the rate of [two] two and five-tenths per cent.
3 (b) Disposition of Taxes.--The taxes paid by foreign fire
4 insurance companies under this act shall continue to be
5 distributed and used for firemen's relief pension or retirement
6 purposes, as provided by section two of the act, approved the
7 twenty-eighth day of June, one thousand eight hundred ninety-
8 five (Pamphlet Laws 408), as amended; and the taxes paid by
9 foreign casualty insurance companies under this act shall
10 continue to be distributed and used for police pension,
11 retirement or disability purposes as provided by the act,
12 approved the twelfth day of May, one thousand nine hundred
13 forty-three (Pamphlet Laws 259), as amended.
14 All other taxes received under this act shall be credited to
15 the General Fund for general revenue purposes, except that five-
16 tenths of one per cent of the tax paid on gross premiums
17 received from insurance business done within this Commonwealth
18 during each calendar year shall be distributed and used for
19 emergency medical services systems pursuant to the provisions of
20 the act of November 30, 1976 (P.L.1207, No.265), known as the
21 "Emergency Medical Services Systems Act."
22 Section 2. This act shall take effect in 60 days.
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