1Amending Title 42 (Judiciary and Judicial Procedure) of the
2Pennsylvania Consolidated Statutes, providing for State
3income tax intercept.

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

6Section 1. Title 42 of the Pennsylvania Consolidated
7Statutes is amended by adding a section to read:

8§ 9778. State income tax intercept.

9The Department of Revenue shall implement a State income tax
10refund intercept program similar to the procedures under section
11466(a)(3) of the Social Security Act (Public Law 74-271, 42
12U.S.C. § 666(a)(3)) when, in the judgment of the department, it
13is cost effective to do so for any person owing any restitution
14as a result of a criminal conviction in this Commonwealth. This
15section shall only apply to individual State tax returns.

16Section 2. This act shall take effect in 60 days.