PRINTER'S NO. 2517
No. 1917 Session of 1984
INTRODUCED BY PHILLIPS, DEAL, PRATT, HALUSKA, FISCHER, COLAFELLA
AND SEMMEL, FEBRUARY 13, 1984
REFERRED TO COMMITTEE ON FINANCE, FEBRUARY 13, 1984
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) of the act of March 4, 1971
15 (P.L.6, No.2), known as the Tax Reform Code of 1971, added March
16 13, 1974 (P.L.179, No.32), 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:
20 (1) If the poverty income of the claimant during an entire
21 taxable year is [three thousand dollars ($3,000)] five thousand
22 dollars ($5,000) or less, the claimant shall be entitled to a
1 refund or forgiveness of any moneys which have been paid over to
2 (or would except for the provisions of this act be payable to)
3 the Commonwealth under the provisions of this article, with an
4 additional income allowance of twelve hundred dollars ($1200)
5 for the first additional dependent and an additional income
6 allowance of seven hundred fifty dollars ($750) for each
7 additional dependent of the claimant.
8 (2) If the poverty income of the claimant during an entire
9 taxable year does not exceed the poverty income limitations
10 prescribed by clause (1) by more than the dollar category
11 contained in subclauses (i), (ii), (iii), (iv), (v), (vi),
12 (vii), (viii) or (ix) of this clause, the claimant shall be
13 entitled to a refund or forgiveness based on the percentage
14 prescribed in such subclauses of any moneys which have been paid
15 over to (or would except for the provisions herein be payable
16 to) the Commonwealth under this article:
17 (i) Ninety per cent if not in excess of [one hundred dollars
18 ($100)] two hundred dollars ($200).
19 (ii) Eighty per cent if not in excess of [two hundred
20 dollars ($200)] four hundred dollars ($400).
21 (iii) Seventy per cent if not in excess of [three hundred
22 dollars ($300)] six hundred dollars ($600).
23 (iv) Sixty per cent if not in excess of [four hundred
24 dollars ($400)] eight hundred dollars ($800).
25 (v) Fifty per cent if not in excess of [five hundred dollars
26 ($500)] one thousand dollars ($1,000).
27 (vi) Forty per cent if not in excess of [six hundred dollars
28 ($600)] one thousand two hundred dollars ($1,200).
29 (vii) Thirty per cent if not in excess of [seven hundred
30 dollars ($700)] one thousand four hundred dollars ($1,400).
19840H1917B2517 - 2 -
1 (viii) Twenty per cent if not in excess of [eight hundred
2 dollars ($800)] one thousand six hundred dollars ($1,600).
3 (ix) Ten per cent if not in excess of [nine hundred dollars
4 ($900)] one thousand eight hundred dollars ($1,800).
5 Section 2. This act shall apply to tax years commencing on
6 and after January 1, 1983.
7 Section 3. This act shall take effect immediately.
A3L72SG/19840H1917B2517 - 3 -