1Amending Title 35 (Health and Safety) of the Pennsylvania
2Consolidated Statutes, further providing for definitions and
3for laws suspended during emergency assignments.

4The General Assembly of the Commonwealth of Pennsylvania
5hereby enacts as follows:

6Section 1. Section 7102 of Title 35 of the Pennsylvania
7Consolidated Statutes is amended by adding definitions to read:

8§ 7102. Definitions.

9The following words and phrases when used in this part shall
10have, unless the context clearly indicates otherwise, the
11meanings given to them in this section:

12* * *

13"Disaster emergency-related work." The repair, renovation,
14installation, construction or rendering of services or other
15business activities that relate to infrastructure that has been
16damaged, impaired or destroyed by a disaster.

1* * *

2"Infrastructure." Real and personal property and equipment
3that is owned or used by any of the following that service
4multiple customers or citizens:

5(1) A communications network.

6(2) An electric generation, transmission and
7distribution system.

8(3) A gas distribution system that provides the
9facilities and equipment for producing, generating,
10transmitting, distributing or the furnishing of gas directly
11to the end customer.

12(4) A public or private water pipeline.

13* * *

14"Out-of-State business." A business entity whose services
15are requested by a registered business, the Commonwealth or a
16political subdivision of the Commonwealth for purposes of
17performing disaster emergency-related work in this Commonwealth.
18The term includes a business entity that is affiliated with a
19registered business in this Commonwealth solely through common
20ownership. The out-of-State business may not have any of the
21following:

22(1) A presence in this Commonwealth, excluding prior
23disaster emergency-related work performed under section
247308(b)(1) (relating to laws suspended during emergency
25assignments).

26(2) Any registration, tax filing or nexus in this
27Commonwealth within the past three calendar years.

28"Out-of-State employee." An employee who does not work in
29this Commonwealth, unless the employee is performing disaster
30emergency-related work during a period under section 7308(b)(1).

1* * *

2"Registered business." Any business entity that is
3registered to do business in this Commonwealth prior to a
4declared disaster or emergency.

5* * *

6Section 2. Section 7308 of Title 35 is amended to read:

7§ 7308. Laws suspended during emergency assignments.

8(a) Commonwealth agencies.--In the case of a declaration of
9a state of emergency by the Governor, Commonwealth agencies may
10implement their emergency assignments without regard to
11procedures required by other laws (except mandatory
12constitutional requirements) pertaining to the performance of
13public work, entering into contracts, incurring of obligations,
14employment of temporary workers, rental of equipment, purchase
15of supplies and materials and expenditures of public funds.

16(b) Out-of-State business or employee.--Notwithstanding any
17other law to the contrary, if the Governor has declared a
18disaster emergency to exist under this part or the President has
19declared a major disaster or emergency to exist in this
20Commonwealth, the following shall apply:

21(1) An out-of-State business that conducts operations
22within this Commonwealth for purposes of performing disaster
23emergency-related work for a period of not more than ten days
24before or not more than 60 calendar days after the end of the
25declared disaster emergency period may not be considered to
26have established a level of presence that would require that
27business to register, file and remit State or local taxes, or
28that would require the out-of-State business or an out-of-
29State employee to be subject to any licensing or registration
30requirements of the Commonwealth, provided that the out-of-

1State business is in substantial compliance with all
2applicable regulatory and licensing requirements in its state
3of domicile, including any of the following:

4(i) State or local business licensing or
5registration requirements.

6(ii) Pennsylvania Public Utility Commission or
7regulatory requirements.

8(iii) State and local taxes and fees, such as
9unemployment insurance, sales and use tax or property tax
10on equipment brought into this Commonwealth on a
11temporary basis used or consumed in <-during the disaster
12emergency and subsequently removed from this
13Commonwealth, State or local occupational licensing fees
14or local services taxes.

15(iv) A State or local tax on or measured by, in
16whole or in part, net or gross income or receipts. <-The
17activity of the out-of-State business that is<- not
18conducted in this Commonwealth under this title shall be
19disregarded with respect to a filing requirement for the
20tax, including the filing required, if any, for a unitary
21or combined group of which the out-of-State business may
22be a part. For the purpose of apportioning income,
23revenue or receipts, the performance of work in
24accordance with this section by an out-of-State business
25may not be sourced to or otherwise impact or increase the
26amount of income, revenue or receipts apportioned to the
27Commonwealth.

28(2) The period under paragraph (1) may be extended by
29the Governor for a period of not more than 30 days for each
30declared disaster emergency.

1(3) An out-of-State employee shall not be considered to
2have established residency or presence in this Commonwealth
3that would require the individual or the individual's
4employer to file and pay income taxes, to be subjected to
5income tax withholding or to file and pay any other State or
6local tax or fee for disaster emergency-related work
7performed during the disaster period designated under
8paragraphs (1) and (2), including any related State or local
9employer withholding or remittance obligations.

10(c) Liability exemption.--Nothing in this section shall be 
11construed to relieve an entity or individual from a liability 
12not explicitly exempted under this section, including, but not 
13limited to, damages associated with an act of negligence.

<-14(d) Transaction taxes and fees.--An out-of-State business
15and out-of-State employee shall be required to pay transaction
16taxes and fees, including but not limited to, fuel taxes or
17sales and use tax on materials or services consumed or used in
18this Commonwealth subject to sales and use tax, hotel taxes or
19car rental taxes or fees that the out-of-State business or out-
20of-State employee purchases for use or consumption in this
21Commonwealth during the period not more than ten days before or
22not more than 60 calendar days after the end of the declared
23disaster emergency unless the taxes or fees are otherwise
24exempted.

25Section 3. The following provisions shall apply to a
26disaster or emergency that is declared on or after the effective
27date of this section:

28(1) The addition of the definitions of "disaster
29emergency-related work," "infrastructure," "out-of-State
30business," "out-of-State employee" and "registered business"

1in 35 Pa.C.S. § 7102.

2(2) The amendment of 35 Pa.C.S. § 7308.

3Section 4. This act shall take effect in 60 days.