PRINTER'S NO. 232
No. 210 Session of 1997
INTRODUCED BY ZUG, CLARK, HERSHEY, YOUNGBLOOD, MILLER,
HENNESSEY, TRELLO, GODSHALL AND LYNCH, FEBRUARY 4, 1997
REFERRED TO COMMITTEE ON FINANCE, FEBRUARY 4, 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 defining "claimant."
11 The General Assembly of the Commonwealth of Pennsylvania
12 hereby enacts as follows:
13 Section 1. Section 301(c.2) of the act of March 4, 1971
14 (P.L.6, No.2), known as the Tax Reform Code of 1971, amended
15 December 13, 1991 (P.L.373, No.40), is amended to read:
16 Section 301. Definitions.--The following words, terms and
17 phrases when used in this article shall have the meaning
18 ascribed to them in this section except where the context
19 clearly indicates a different meaning. Any reference in this
20 article to the Internal Revenue Code shall include the Internal
21 Revenue Code of 1954, as amended to the date on which this
1 article is effective:
2 * * *
3 (c.2) "Claimant" means a person who is subject to the tax
4 imposed under this article, is not a dependent of another
5 person, but is entitled to claim against such tax the poverty
6 tax provisions as provided by this act. The term "claimant"
7 shall include a spouse, even though the spouse is a dependent of
8 the other spouse, if the claim is a joint claim for special tax
9 provisions.
10 * * *
11 Section 2. This act shall take effect immediately.
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