PRINTER'S NO. 454
No. 434 Session of 1995
INTRODUCED BY NAILOR, BUXTON, KING, VANCE, FLICK, GEIST, SATHER,
HUTCHINSON, COWELL, ITKIN, TULLI, HERSHEY, DeLUCA, MARSICO,
STABACK, SCHULER, STURLA, McGEEHAN, SAYLOR, PLATTS, TRELLO,
COY, HERMAN, ARMSTRONG, BAKER, CIVERA, ROBERTS, STETLER,
CORNELL, SCHRODER, STERN, BARLEY, MASLAND, WAUGH,
L. I. COHEN, MELIO, E. Z. TAYLOR, CURRY, HORSEY, BISHOP,
YOUNGBLOOD, MAITLAND, EGOLF, BROWNE, BELFANTI, LAUGHLIN,
HALUSKA AND BOSCOLA, JANUARY 31, 1995
REFERRED TO COMMITTEE ON FINANCE, JANUARY 31, 1995
AN ACT
1 Amending the act of June 13, 1967 (P.L.31, No.21), entitled "An
2 act to consolidate, editorially revise, and codify the public
3 welfare laws of the Commonwealth," providing for the status
4 of payments received by foster parents.
5 The General Assembly of the Commonwealth of Pennsylvania
6 hereby enacts as follows:
7 Section 1. The act of June 13, 1967 (P.L.31, No.21), known
8 as the Public Welfare Code, is amended by adding a section to
9 read:
10 Section 710. Status of Payments Received by Foster
11 Parents.--Payments received by a foster parent for in-home care
12 of foster children from an agency of the Commonwealth or a
13 political subdivision thereof or an organization exempt from
14 Federal tax under section 501(c)(3) of the Internal Revenue Code
15 of 1954 (68A Stat. 3, 26 U.S.C. § 501(c)(3)) which is licensed
16 by the Commonwealth or a political subdivision thereof as a
1 placement agency shall be considered to be payments to reimburse
2 actual expenses and shall be excluded from income taxed as
3 compensation under the act of March 4, 1971 (P.L.6, No.2), known
4 as the "Tax Reform Code of 1971."
5 Section 2. This act shall take effect immediately.
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