THE GENERAL ASSEMBLY OF PENNSYLVANIA

HOUSE BILL

INTRODUCED BY BOYD, BEYER, CALTAGIRONE, CLYMER, CREIGHTON, DALLY, ELLIS, FLECK, GEIST, GIBBONS, GINGRICH, GOODMAN, HARPER, HENNESSEY, HICKERNELL, KAUFFMAN, M. KELLER, W. KELLER, KILLION, KORTZ, MELIO, MILLARD, MILLER, MOUL, O'NEILL, PICKETT, PYLE, RAPP, READSHAW, REICHLEY, SCAVELLO, SIPTROTH, K. SMITH, STERN AND WATSON, MARCH 6, 2009

REFERRED TO COMMITTEE ON FINANCE, MARCH 6, 2009  

AN ACT

Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An

act relating to tax reform and State taxation by codifying

and enumerating certain subjects of taxation and imposing

taxes thereon; providing procedures for the payment,

collection, administration and enforcement thereof; providing

for tax credits in certain cases; conferring powers and

imposing duties upon the Department of Revenue, certain

employers, fiduciaries, individuals, persons, corporations

and other entities; prescribing crimes, offenses and

penalties," further providing for the definition of

"claimant."

The General Assembly of the Commonwealth of Pennsylvania

hereby enacts as follows:

Section 1.  Section 301(c.2) of the act of March 4, 1971

(P.L.6, No.2), known as the Tax Reform Code of 1971, amended May

7, 1997 (P.L.85, No.7), is amended to read:

Section 301.  Definitions.--Any reference in this article to

the Internal Revenue Code of 1986 shall mean the Internal

Revenue Code of 1986 (Public Law 99-514, 26 U.S.C. § 1 et seq.),

as amended to January 1, 1997, unless the reference contains the

phrase "as amended" and refers to no other date, in which case

the reference shall be to the Internal Revenue Code of 1986 as

it exists as of the time of application of this article. The

following words, terms and phrases when used in this article

shall have the meaning ascribed to them in this section except

where the context clearly indicates a different meaning:

* * *

(c.2)  "Claimant" means a person who is subject to the tax

imposed under this article[, is not a dependent of another

taxpayer for purposes of section 151 of the Internal Revenue

Code of 1986 (Public Law 99-514, 26 U.S.C. § 151),] but is

entitled to claim against such tax the poverty tax provisions as

provided by this act.

* * *

Section 2.  This act shall take effect in 60 days.