PRINTER'S NO. 1343
No. 1114 Session of 2007
INTRODUCED BY PARKER, STURLA, WHEATLEY, JAMES, ROEBUCK, BUXTON,
BELFANTI, BISHOP, BLACKWELL, CREIGHTON, CRUZ, FABRIZIO,
FRANKEL, GIBBONS, HENNESSEY, JOSEPHS, W. KELLER, KIRKLAND,
KORTZ, McILHATTAN, M. O'BRIEN, OLIVER, PAYTON, SCAVELLO,
SIPTROTH, THOMAS, WILLIAMS AND YOUNGBLOOD, APRIL 18, 2007
REFERRED TO COMMITTEE ON FINANCE, APRIL 18, 2007
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," providing for a job creation tax credit for ex-
11 offenders.
12 The General Assembly of the Commonwealth of Pennsylvania
13 hereby enacts as follows:
14 Section 1. Section 1801-B of the act of March 4, 1971
15 (P.L.6, No.2), known as the Tax Reform Code of 1971, is amended
16 by adding a definition to read:
17 Section 1801-B. Definitions.
18 The following words and phrases when used in this article
19 shall have the meanings given to them in this section unless the
20 context clearly indicates otherwise:
21 * * *
1 "Ex-offender." A person previously convicted of a felony, or
2 who was incarcerated for any conviction, or who is currently on
3 probation or parole for any conviction. The term shall not
4 include any person who has committed the following crimes:
5 (1) Murder.
6 (2) Kidnapping as defined in 18 Pa.C.S. § 2901 (relating
7 to kidnapping).
8 (3) Rape as defined in 18 Pa.C.S. § 3121 (relating to rape).
9 (4) Involuntary deviate sexual intercourse as defined in
10 18 Pa.C.S. § 3123 (relating to involuntary deviate sexual
11 intercourse).
12 (5) Sexual assault as defined in 18 Pa.C.S. § 3124.1
13 (relating to sexual assault).
14 (6) Aggravated indecent assault as defined in 18 Pa.C.S.
15 § 3125 (relating to aggravated indecent assault).
16 (7) Indecent assault as defined in 18 Pa.C.S. § 3126
17 (relating to indecent assault).
18 (8) An attempt, conspiracy or solicitation to commit
19 murder or any of these crimes as provided in 18 Pa.C.S. §§
20 901 (relating to criminal attempt), 902 (relating to criminal
21 solicitation) and 903 (relating to criminal conspiracy).
22 * * *
23 Section 2. Section 1804-B is amended by adding a subsection
24 to read:
25 Section 1804-B. Tax credits.
26 * * *
27 (a.1) Maximum amount exception.--A company may claim a tax
28 credit of an additional $500 per new job created over the $1,000
29 currently provided if the job is filled by an ex-offender.
30 * * *
20070H1114B1343 - 2 -
1 Section 3. This act shall take effect in 60 days.
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