THE GENERAL ASSEMBLY OF PENNSYLVANIA

HOUSE BILL

INTRODUCED BY D. O'BRIEN, BRENNAN, FABRIZIO, MURT AND SWANGER, JUNE 6, 2011

REFERRED TO COMMITTEE ON FINANCE, JUNE 6, 2011  

AN ACT

Providing tax credits to businesses that install single-stall

family restrooms.

The General Assembly of the Commonwealth of Pennsylvania

hereby enacts as follows:

Section 1.  Short title.

This act shall be known and may be cited as the Family

Restroom Tax Credit Act.

Section 2.  Definitions.

The following words and phrases when used in this act shall

have the meanings given to them in this section unless the

context clearly indicates otherwise:

"Business."  Any of the following:

(1)  A sole proprietorship that pays a tax under Article

III of the act of March 4, 1971 (P.L.6, No.2), known as the

Tax Reform Code of 1971.

(2)  A corporation that pays a tax under Article IV of

the Tax Reform Code of 1971.

Section 3.  Family restroom tax credit.

A business that installs a single-stall family restroom at

the situs of the business may claim a tax credit of the lesser

of $1,500 or the amount of tax paid in conjunction with

operation of the business during the taxable year in which the

restroom was installed, provided that:

(1)  an occupancy permit is presented with the tax return

indicating that a restroom has been installed which meets the

requirements of this act; and

(2)  a sign is posted indicating that the restroom is

available for use by families, single users and handicapped

persons.

Section 4.  Applicability.

This act shall apply to taxable years beginning December 31,

2007.

Section 5.  Effective date.

This act shall take effect immediately.