PRINTER'S NO. 3381
No. 2477 Session of 2000
INTRODUCED BY HARHART, PIPPY, TRUE, ADOLPH, FICHTER, ARGALL,
ARMSTRONG, BAKER, BARD, BELARDI, CAPPABIANCA, CHADWICK,
L. I. COHEN, DALEY, FARGO, FORCIER, FRANKEL, GEIST, GEORGE,
GRUCELA, HANNA, HARHAI, HERMAN, HERSHEY, HUTCHINSON,
LAUGHLIN, MAJOR, MANDERINO, MANN, MARSICO, McCALL, McGILL,
McILHATTAN, McNAUGHTON, S. MILLER, ORIE, PETRARCA, PETRONE,
RAMOS, ROSS, RUBLEY, SAINATO, SAMUELSON, SATHER, SAYLOR,
SCHRODER, SEMMEL, SEYFERT, SHANER, STABACK, E. Z. TAYLOR,
TULLI, WILLIAMS, WILT, WOJNAROSKI, YOUNGBLOOD, YUDICHAK AND
TRELLO, APRIL 18, 2000
REFERRED TO COMMITTEE ON FINANCE, APRIL 18, 2000
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 poverty provisions for
11 personal income tax.
12 The General Assembly of the Commonwealth of Pennsylvania
13 hereby enacts as follows:
14 Section 1. Section 304(d)(1) of the act of March 4, 1971
15 (P.L.6, No.2), known as the Tax Reform Code of 1971, amended May
16 12, 1999 (P.L.26, No.4), is amended to read:
17 Section 304. Special Tax Provisions for Poverty.--* * *
18 (d) Any claim for special tax provisions hereunder shall be
1 determined in accordance with the following:
2 (1) If the poverty income of the claimant during an entire
3 taxable year is six thousand five hundred dollars ($6,500) or
4 less, or, in the case of a married claimant, if the joint
5 poverty income of the claimant and the claimant's spouse during
6 an entire taxable year is thirteen thousand dollars ($13,000) or
7 less, the claimant shall be entitled to a refund or forgiveness
8 of any moneys which have been paid over to (or would except for
9 the provisions of this act be payable to) the Commonwealth under
10 the provisions of this article, with an additional income
11 allowance of [six thousand five hundred dollars ($6,500) if
12 claimed by married claimants or of six thousand five hundred
13 dollars ($6,500) if claimed by a single claimant for the first
14 additional dependent and an additional income allowance of six
15 thousand five hundred dollars ($6,500)] seven thousand five
16 hundred dollars ($7,500) for each additional dependent of the
17 claimant. For purposes of this subsection, a claimant shall not
18 be considered to be married if:
19 (i) The claimant and the claimant's spouse file separate
20 returns; and
21 (ii) The claimant and the claimant's spouse live apart at
22 all times during the last six months of the taxable year or are
23 separated pursuant to a written separation agreement.
24 * * *
25 Section 2. The amendment of section 304(d)(1) of the act
26 shall apply to taxable years beginning after December 31, 1999.
27 Section 3. This act shall take effect in 60 days.
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