PRINTER'S NO. 4048
No. 2650 Session of 2008
INTRODUCED BY D. O'BRIEN, PHILLIPS, BELFANTI, COHEN, DALEY,
DONATUCCI, FRANKEL, GEORGE, GOODMAN, GRUCELA, HARHAI,
HARHART, HARPER, HERSHEY, KULA, LEACH, MANN, MARSHALL,
R. MILLER, MURT, MYERS, PETRONE, PRESTON, RAPP, ROCK, RUBLEY,
SIPTROTH, K. SMITH, WALKO, J. WHITE, WOJNAROSKI, YOUNGBLOOD
AND VEREB, JUNE 25, 2008
REFERRED TO COMMITTEE ON FINANCE, JUNE 25, 2008
AN ACT
1 Providing tax credits to businesses that install single-stall
2 family restrooms.
3 The General Assembly of the Commonwealth of Pennsylvania
4 hereby enacts as follows:
5 Section 1. Short title.
6 This act shall be known and may be cited as the Family
7 Restroom Tax Credit Act.
8 Section 2. Definitions.
9 The following words and phrases when used in this act shall
10 have the meanings given to them in this section unless the
11 context clearly indicates otherwise:
12 "Business." Any of the following:
13 (1) A sole proprietorship that pays a tax under Article
14 III of the act of March 4, 1971 (P.L.6, No.2), known as the
15 Tax Reform Code of 1971.
16 (2) A corporation that pays a tax under Article IV of
1 the Tax Reform Code of 1971.
2 Section 3. Family restroom tax credit.
3 A business that installs a single-stall family restroom at
4 the situs of the business may claim a tax credit of the lesser
5 of $1,500 or the amount of tax paid in conjunction with
6 operation of the business during the taxable year in which the
7 restroom was installed, provided that:
8 (1) an occupancy permit is presented with the tax return
9 indicating that a restroom has been installed which meets the
10 requirements of this act; and
11 (2) a sign is posted indicating that the restroom is
12 available for use by families, single users and handicapped
13 persons.
14 Section 4. Applicability.
15 This act shall apply to taxable years beginning December 31,
16 2007.
17 Section 5. Effective date.
18 This act shall take effect immediately.
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