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.

<-9(a) General rule.--The Department of Revenue shall implement
10a State income tax refund intercept program similar to the
11procedures under section 466(a)(3) of the Social Security Act
12(Public Law 74-271, 42 U.S.C. § 666(a)(3)) when, in the judgment
13of the department, it is cost effective to do so for any person
14owing any restitution <-court-ordered obligation as a result of a
15criminal conviction in this Commonwealth. This section shall
16only apply to individual State tax returns.

<-17(b) Priority.--An intercept authorized pursuant to the 
18program established under 23 Pa.C.S. § 4307 (relating to State
 

1income tax intercept) shall occur before any intercept 
2authorized pursuant to this section.

3Section 2. This act shall take effect in 60 days.