PRINTER'S NO. 3190
No. 2230 Session of 2008
INTRODUCED BY D. EVANS, DeWEESE, McCALL, EACHUS, J. TAYLOR,
CURRY, MELIO, GRUCELA, BIANCUCCI, SURRA, CONKLIN, HANNA,
LEVDANSKY, MUNDY, WHEATLEY, BENNINGTON, CALTAGIRONE,
GALLOWAY, SANTONI, R. TAYLOR, HARKINS, KORTZ, ROEBUCK,
KIRKLAND, D. O'BRIEN, WILLIAMS, BLACKWELL, PARKER, MANDERINO,
THOMAS, BISHOP, SOLOBAY, M. O'BRIEN, SHIMKUS, PASHINSKI,
DERMODY, KULA, COHEN, DePASQUALE, SEIP, MAHONEY, LEACH AND
GEORGE, FEBRUARY 5, 2008
REFERRED TO COMMITTEE ON APPROPRIATIONS, FEBRUARY 5, 2008
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," establishing the Protecting Pennsylvania's
11 Progress Program.
12 The General Assembly of the Commonwealth of Pennsylvania
13 hereby enacts as follows:
14 Section 1. The act of March 4, 1971 (P.L.6, No.2), known as
15 the Tax Reform Code of 1971, is amended by adding an article to
16 read:
17 ARTICLE XXIX-D
18 PROTECTING PENNSYLVANIA'S PROGRESS PROGRAM
19 Section 9901-D. Definitions.
1 The following words and phrases when used in this article
2 shall have the meanings given to them in this section unless the
3 context clearly indicates otherwise:
4 "Department." The Department of Revenue of the Commonwealth.
5 "Dependent." A child who is the dependent of a claimant for
6 purposes of section 151 of the Internal Revenue Code of 1986
7 (Public Law 99-514, 26 U.S.C. § 151).
8 "Eligible married claimant." A taxpayer who:
9 (1) is a resident taxpayer;
10 (2) is married;
11 (3) is subject to the tax imposed under Article III;
12 (4) qualified for tax relief under section 304 for the
13 2007 taxable year; and
14 (5) reports a dependent for Federal income tax purposes.
15 "Eligible single claimant." An individual who:
16 (1) is a resident taxpayer;
17 (2) is subject to the tax imposed under Article III;
18 (3) qualifies for tax relief under section 304 for the
19 2007 taxable year; and
20 (4) reports a dependent for Federal income tax purposes.
21 "Program." The Protecting Pennsylvania's Progress Program
22 established in section 9902-D.
23 "Tax return." The 2007 return accepted by the department as
24 a final return for the tax imposed by Article III. The term
25 includes a joint tax return.
26 Section 9902-D. Program.
27 (a) Eligible single claimant.--The department shall issue a
28 payment of $200 to an eligible single claimant who:
29 (1) files a tax return in the manner prescribed by
30 Article III; and
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1 (2) indicates a filing status of single or of married,
2 filing separately.
3 (b) Eligible married claimant.--The department shall issue
4 a payment of $400 to an eligible married claimant who:
5 (1) files a tax return in the manner prescribed by
6 Article III; and
7 (2) indicates a filing status of single or of married,
8 filing jointly.
9 (c) Payment administration.--
10 (1) Payments shall be made as follows:
11 (i) For a tax return filed before April 16, 2008,
12 the department shall mail the payment by June 30, 2008.
13 (ii) For a tax return filed after April 15, 2008,
14 and before January 1, 2009, the department shall mail the
15 payment within 75 days after the date the return is
16 filed.
17 (iii) For a tax return filed after December 31,
18 2008, no payment shall be made.
19 (2) Payments made under this section shall not bear
20 interest.
21 Section 9903-D. Remedies and penalties.
22 (a) Fault.--The following apply to an individual who
23 receives a payment through false or misleading information or
24 otherwise because of the fault of the individual:
25 (1) The department shall be entitled to refund of the
26 amount of payment received.
27 (2) The department may impose an administrative penalty
28 of $50. A penalty under this paragraph may be imposed
29 regardless of refund under paragraph (1). This paragraph is
30 subject to 2 Pa.C.S. Ch. 5 Subch. A (relating to practice and
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1 procedure of Commonwealth agencies) and Ch. 7 Subch. A
2 (relating to judicial review of Commonwealth agency action).
3 (b) Offsets.--The department may offset a payment due under
4 this article against collectible liabilities owed to the
5 Commonwealth by the claimant for taxes imposed under Article
6 III.
7 (c) Erroneous payments.--If a payment has been issued in
8 error and the claimant fails to refund the payment upon the
9 department's request, the payment shall be recoverable by the
10 department in the same manner as erroneous refunds of tax.
11 Section 9904-D. Administration.
12 The department shall establish administrative procedures
13 necessary to implement and administer this article.
14 Section 9905-D. Construction.
15 Notwithstanding any other provision of law to the contrary, a
16 payment received under this article shall not be considered
17 "income" under Article III or for purposes of determining
18 eligibility for any State government program.
19 Section 9906-D. Expiration.
20 This article shall expire December 31, 2008.
21 Section 2. This act shall take effect immediately.
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