| PRINTER'S NO. 1955 |
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No. | 1489 | Session of 2013 |
INTRODUCED BY C. HARRIS, KORTZ, MILLARD, FLECK, O'NEILL, MULLERY, CUTLER, CALTAGIRONE, WHITE, MOUL, OBERLANDER, SCHLOSSBERG, F. KELLER, COHEN, BENNINGHOFF, CARROLL, GROVE, MILNE AND MURT, JUNE 5, 2013
REFERRED TO COMMITEE ON FINANCE, JUNE 5, 2013
AN ACT
1Amending the act of August 26, 1971 (P.L.351, No.91), entitled
2"An act providing for a State Lottery and administration
3thereof; authorizing the creation of a State Lottery
4Commission; prescribing its powers and duties; disposition of
5funds; violations and penalties therefor; exemption of prizes
6from State and local taxation and making an appropriation,"
7providing for lottery winnings intercept.
8The General Assembly of the Commonwealth of Pennsylvania
9hereby enacts as follows:
10Section 1. The act of August 26, 1971 (P.L.351, No.91),
11known as the State Lottery Law, is amended by adding a section
12to read:
13Section 316. Lottery winnings intercept.
14(a) Duty of Department of Revenue.--In the case of any
15person winning a single lottery prize of more than $2,500 in the
16State Lottery, the Department of Revenue shall make reasonable
17efforts to determine if the prizewinner is delinquent in the
18payment of Pennsylvania State taxes prior to making the lottery
19winnings payment. If the department determines that the
1prizewinner is delinquent in the payment of Pennsylvania State
2taxes, the department shall deduct the amount of any such
3delinquent taxes from the amount of lottery winnings and pay
4such amount to the Commonwealth to satisfy or partially satisfy
5any such delinquencies. Any deductions under this part may only
6be made after the Department of Revenue determines that either
7the prizewinner is not subject to a deduction for delinquent
8support, or that, after deducting for delinquent support, prize
9amounts remain that can be subject to deduction for delinquent
10Pennsylvania State taxes. If applicable, within 30 days of the
11date the prize was won, the Department of Revenue shall notify
12the prizewinner that the prize or a portion of the prize was
13used to satisfy or partially satisfy State delinquent taxes
14owed.
15(b) Right to review.--A lottery prizewinner whose prize is
16used to satisfy or partially satisfy an obligation under this
17section may appeal to the Department of Revenue in accordance
18with 2 Pa.C.S. (relating to administrative law and procedure),
19except that no appeal may be taken under this section regarding
20any Pennsylvania State tax delinquency. The appeal shall be
21filed within 30 days after the prizewinner is notified by the
22Department of Revenue that the prize has been reduced or totally
23withheld to satisfy or partially satisfy the amount of the
24prizewinner's State delinquent taxes due.
25(c) Administrative fee.--The Department of Revenue shall
26determine and set a fee which reflects the actual costs it
27incurs to administer this section and deduct the calculated
28amount from the lottery winnings.
29(d) Report.--The Department of Revenue shall annually report
30to the Finance Committee of the Senate and the Finance Committee
1of the House of Representatives the amount of State delinquent
2taxes collected under this section.
3(e) Rules and regulations.--The Department of Revenue shall
4promulgate rules and regulations necessary to carry out this
5section.
6Section 2. This act shall take effect immediately.