AN ACT

 

1Amending the act of April 9, 1929 (P.L.343, No.176), entitled,
2as amended, "An act relating to the finances of the State
3government; providing for the settlement, assessment,
4collection, and lien of taxes, bonus, and all other accounts
5due the Commonwealth, the collection and recovery of fees and
6other money or property due or belonging to the Commonwealth,
7or any agency thereof, including escheated property and the
8proceeds of its sale, the custody and disbursement or other
9disposition of funds and securities belonging to or in the
10possession of the Commonwealth, and the settlement of claims
11against the Commonwealth, the resettlement of accounts and
12appeals to the courts, refunds of moneys erroneously paid to
13the Commonwealth, auditing the accounts of the Commonwealth
14and all agencies thereof, of all public officers collecting
15moneys payable to the Commonwealth, or any agency thereof,
16and all receipts of appropriations from the Commonwealth,
17authorizing the Commonwealth to issue tax anticipation notes
18to defray current expenses, implementing the provisions of
19section 7(a) of Article VIII of the Constitution of
20Pennsylvania authorizing and restricting the incurring of
21certain debt and imposing penalties; affecting every
22department, board, commission, and officer of the State
23government, every political subdivision of the State, and
24certain officers of such subdivisions, every person,
25association, and corporation required to pay, assess, or
26collect taxes, or to make returns or reports under the laws
27imposing taxes for State purposes, or to pay license fees or
28other moneys to the Commonwealth, or any agency thereof,
29every State depository and every debtor or creditor of the
30Commonwealth,"<- in preliminary provisions, further providing 
31for method of filing; in agents for collection, further 
32providing for corporate treasurers; in bonus and tax records, 
33further providing for corporate loans and tax, for municipal 
34loans and tax and for monthly statements by registers of
 

1wills; and in collections other than by settlement, further 
2providing for driver's license fees and for amounts payable 
3to State institutions. <-in preliminary provisions, further 
4providing for method of payment and method of filing; in 
5Department of Revenue, further providing for transmission of 
6money; in agents for collection, further providing for 
7corporate treasurers; in bonus and tax records, further 
8providing for corporate loans and tax, for municipal loans 
9and tax and for monthly statements by registers of wills; in 
10collections other than by settlement, further providing for 
11driver's license fees and for amounts payable to State 
12institutions; in procedure for disbursement of money from 
13State Treasury, providing for reimbursement for 
14administrative costs; in special funds, further providing for 
15funding and for transfer and providing for other grants; 
16providing for additional special funds; in general budget 
17implementation, providing for the Motor License Fund; in 
182012-2013 budget implementation, further providing for the 
19Department of Public Welfare; in 2012-2013 restrictions on 
20appropriations, further providing for Veterans' Trust Fund; 
21providing for 2013-2014 budget implementation; providing for 
222013-2014 restrictions on appropriations for funds and 
23accounts; in audits, further providing for Race Horse 
24Development Funds; and making related repeals.

25The General Assembly of the Commonwealth of Pennsylvania
26hereby enacts as follows:

<-27Section 1. Section 10 of the act of April 9, 1929 (P.L.343,
28No.176), known as The Fiscal Code, added October 9, 2009
29(P.L.537, No.50), is amended to read:

30Section 10. Method of Filing.--(a) The Department of
31Revenue may require any return, report or other document
32required to be filed for a tax administered by the department
33prepared by a third party who submits [fifty or] more than ten
34returns, reports or other documents required to be filed per
35year to be filed by any method prescribed by the department,
36including by telephonic, electronic or other method. Notice of
37the method of filing shall be published in the Pennsylvania
38Bulletin and on the Department of Revenue's Internet website at
39least sixty days prior to the due date of the return, report or
40other document required to be filed by telephonic, electronic or
41other method. The notice shall refer to this section.

42(b) Failure to file a return, report or other document by

1the method required under subsection (a) shall subject the tax
2preparer to a penalty of one percent of the tax due on the
3return, report or other document up to a maximum of five hundred
4dollars ($500), but not less than ten dollars ($10). This
5penalty shall be assessed and collected in the manner provided
6by the act of March 4, 1971 (P.L.6, No.2), known as the "Tax
7Reform Code of 1971." This penalty shall be in addition to any
8civil penalty imposed in the applicable article of the "Tax
9Reform Code of 1971" for failure to file a return, report or
10other document. The criminal penalty for failure to file a
11return, report or other document by the method required under
12subsection (a) shall be the same as the criminal penalty for
13failure to file a return, report or other document under the
14applicable article of the "Tax Reform Code of 1971."

15(c) (1) The Department of Revenue may waive the requirement
16to file by the method required under subsection (a) when the
17department determines that any of the following apply:

18(i) The prescribed filing method causes an undue hardship.

19(ii) The preparer or taxpayer requests a waiver in writing
20that clearly states why the filing method causes an undue
21hardship.

22(2) In determining whether filing by the method required
23under subsection (a) causes an undue hardship, the Department of
24Revenue may consider unusual circumstances that may prevent the
25person from filing by the prescribed method or any other factor
26that the department determines is relevant.

27Section 2. Section 606 of the act is repealed:

28[Section 606. Treasurers of Private Corporations to Collect
29Tax from Interest Paid.--The treasurer of every private
30corporation, except corporations of the first class and

1cooperative agricultural associations not having capital stock
2and not conducted for profit, shall continue to be the agent of
3the Commonwealth, for the purpose of assessing, collecting, and
4paying into the State Treasury the tax imposed by law upon any
5scrip, bond, certificate, or evidence of indebtedness, issued or
6assumed by such corporation, or upon which interest shall be
7paid and held by residents of this Commonwealth, including
8interest paid for prior years, but all taxes thus collected
9shall be paid into the State Treasury, through the Department of
10Revenue.

11For his services as such agent, every such treasurer shall be
12compensated at the rates now provided by law.]

13Section 3. Section 708 of the act, amended July 13, 1957
14(P.L.838, No.388), is repealed:

15[Section 708. Report of Corporate Loans and Payment of
16Tax.--The treasurer of every private corporation, except
17corporations of the first class, and cooperative agricultural
18associations not having capital stock and not conducted for
19profit, shall report, annually, on or before the fifteenth day
20of April, to the Department of Revenue, the amount of
21indebtedness of the corporation, or assumed by it, or upon which
22it pays interest, owned by residents of this Commonwealth, as
23nearly as the same can be ascertained, and whenever any such
24corporation shall make a payment of interest on any scrip,
25bonds, certificates and evidence of indebtedness, due and
26payable for prior years, it shall also be the duty of the
27treasurer of such corporation to report the same forthwith to
28the Department of Revenue, giving such information about such
29payment as the Department of Revenue shall require. Every such
30treasurer, at the time of making every report required by this

1section, shall compute and pay to the department the tax due the
2Commonwealth upon such scrip, bonds, certificates and evidences
3of indebtedness, as required by law.]

4Section 4. Section 709 of the act, amended February 2, 1937 
5(P.L.3, No.1), is repealed:

6[Section 709. Report of Municipal Loans and Payment of
7Tax.--The treasurer of each county, city, borough, school
8district, and incorporated district, shall, on or before the
9fifteenth day of March of each year, make a return to the
10Department of Revenue of the amount of scrip, bonds,
11certificates, and evidences of indebtedness, outstanding by such
12county, city, borough, school district, or incorporated
13district, as the same existed on the first day of January,
14together with the rates of interest or dividends thereon at each
15interest or dividend paying date during the preceding year, and
16whenever any such county, city, borough, school district, or
17incorporated district, shall make a payment of interest on any
18scrip, bonds, certificates, and evidences of indebtedness, due
19and payable for prior years, it shall be the duty of the
20treasurer thereof to report the same forthwith to the Department
21of Revenue, giving such information about such payment as the
22department may require. Every such treasurer, at the time of
23making every report required by this section, shall compute and
24pay to the department the tax due the Commonwealth upon such
25scrip, bonds, certificates and evidences of indebtedness, as
26required by law.]

27Section 5. Sections 724 and 1206 of the act are repealed:

28[Section 724. Monthly Statements by Registers of Wills
29Reporting Inheritance Tax Appraisers' Returns.--The register of
30wills of each county shall transmit to the Department of

1Revenue, on the first day of each month, a statement of all
2returns made by appraisers during the preceding month upon which
3transfer inheritance taxes have been paid or remain unpaid.

4Section 1206. Motor License and Vehicle Operators' License
5Fees.--The Department of Revenue shall prepare and distribute
6such forms as may be necessary to enable it to collect all fees
7for the registration and titling of vehicles, under any existing
8or future laws of the Commonwealth, and for licensing operators
9of vehicles. All such fees shall be collected directly by the
10Department of Revenue, which shall issue the licenses, license
11tags, learners' permits, certificates of title, and all other
12certificates, permits, and documents, for which such fees are
13payable.]

14Section 6. Section 1209 of the act, amended June 1, 1931
15(P.L.318, No.143), is repealed:

16[Section 1209. Collection of Amounts Payable to State
17Institutions.--The Department of Revenue shall place its agent
18in every State institution for the purpose of collecting all
19moneys due to such institutions from patients, pupils, inmates,
20or the estates of such patients, pupils, or inmates or from any
21political subdivision of this Commonwealth, including school
22districts, and poor districts, or from the Federal Government,
23or from any other person, association, corporation, or public
24agency whatsoever, for care, treatment, instruction,
25maintenance, or any other expense, chargeable for or on account
26of such patients, pupils, or inmates.

27All bills rendered hereunder shall be in the style,
28"Commonwealth of Pennsylvania, Department of Revenue, Agent for
29the Collection of Moneys Owing to (name of institution or its
30board of trustees)."

1All such bills shall be due when rendered, and shall bear
2interest at the rate of six per centum per annum from thirty
3days after their date.]

4Section 7. The effective date of the amendment of section
510 of the act, under section 8(1) of this act, is not dependent
6upon rulemaking by the Department of Revenue nor the State
7Treasurer.

8Section 8. This act shall take effect as follows:

9(1) The amendment of section 10 of the act shall take
10effect January 1, 2014.

11(2) The remainder of this act shall take effect
12immediately.

<-13Section 1. The General Assembly finds and declares as
14follows:

15(1) The intent of this act is to provide for the
16implementation of the 2013-2014 Commonwealth budget.

17(2) The Constitution of Pennsylvania confers numerous
18express duties upon the General Assembly, including the
19passage of a balanced budget for the Commonwealth.

20(3) Article III, section 24, of the Constitution of
21Pennsylvania requires the General Assembly to adopt all
22appropriations for the operation of government in the
23Commonwealth, regardless of their source. The Supreme Court
24has repeatedly affirmed that, "It is fundamental within
25Pennsylvanias tripartite system that the General Assembly
26enacts the legislation establishing those programs which the
27state provides for its citizens and appropriates the funds
28necessary for their operation."

29(4) Pursuant to Article VIII, section 13 of the
30Constitution of Pennsylvania, the General Assembly is

1explicitly required to adopt a balanced Commonwealth budget.
2Given the unpredictability and potential insufficiency of
3revenue collections, various changes in State law relating to
4sources of revenue, the collection of revenue and the
5implementation of statutes which impact revenue may be
6required to discharge this constitutional obligation.

7(5) Article III, section 11, of the Constitution of
8Pennsylvania requires the adoption of a general appropriation
9bill that embraces "nothing but appropriations." While
10actual appropriations can be contained in a General
11Appropriations Act, the achievement and implementation of a
12comprehensive budget involves more than appropriations.
13Ultimately, the budget has to be balanced under Article VIII,
14section 13, of the Constitution of Pennsylvania. This may
15necessitate changes to sources of funding and enactment of
16statutes to achieve full compliance with these constitutional
17provisions.

18(6) For the reasons set forth in paragraphs (1), (2),
19(3), (4) and (5), it is the intent of the General Assembly
20through this act to provide for the implementation of the
212013-2014 Commonwealth budget.

22(7) Every provision of this act relates to the
23implementation of the operating budget of the Commonwealth
24for this fiscal year, addressing in various ways the fiscal
25operations, revenues and potential liabilities of the
26Commonwealth. To that end, this act places conditions on
27appropriations, provides for accountability for spending and
28makes any necessary transfers or other changes necessary to
29impact the availability of revenue or the fiscal conditions
30of the Commonwealth, in order to meet the requirements of

1Article VIII, section 13, of the Constitution of Pennsylvania
2and to implement the act of , 2013 (P.L. , No. A), known as
3the General Appropriation Act of 2013.

4Section 2. Section 9 of the act of April 9, 1929 (P.L.343, 
5No.176), known as The Fiscal Code, amended July 2, 2012 
6(P.L.823, No.87), is amended to read:

7Section 9. Method of Payment.--(a) Notwithstanding any
8other provisions of this act or any other acts, the State
9Treasurer and the Secretary of Revenue shall jointly prescribe
10by regulation the method of payment of obligations due the
11Commonwealth. Such regulations shall include:

12(1) Requiring payment by electronic funds transfers (EFT)
13which includes automated clearinghouse debit, automated
14clearinghouse credit, wire transfer and any other means that may
15be available to obtain funds due the Commonwealth in the most
16expeditious manner. The payor shall select which method of
17electronic funds transfer he wishes to utilize from among these
18options.

19(2) Setting the date on which a payment is deemed to have
20been received when a method other than mail is required.

21(3) Establishing procedures to be followed when a method
22other than mail is required.

23(4) Any other provisions necessary to ensure the prompt
24deposit of funds legally due the Commonwealth.

25(5) An option permitting payment by certified or cashier's
26check delivered in person or by courier to the Department of
27Revenue on or before the due date of the obligation, in lieu of
28payment by electronic funds transfer.

29(b) The regulations shall not require:

30(1) Any payment to be posted to a Commonwealth account prior

1to the due date, including grace periods, established by law or
2regulations.

3(2) Changes to the method of payment for those payments made
4by individuals under Article III of the act of March 4, 1971
5(P.L.6, No.2), known as the "Tax Reform Code of 1971."

6(3) Changes to the method of payment when the payment is
7less than [ten thousand dollars ($10,000)] one thousand dollars 
8($1,000).

9(4) Automated clearinghouse debit as the sole and exclusive
10means of complying with this act and the regulations promulgated
11pursuant to this act.

12Section 3. Section 10 of the act, added October 9, 2009 
13(P.L.537, No.50), is amended to read:

14Section 10. Method of Filing.--(a) The Department of
15Revenue may require any return, report or other document
16required to be filed for a tax administered by the department
17prepared by a third party who submits [fifty or] more than ten
18returns, reports or other documents required to be filed per
19year to be filed by any method prescribed by the department,
20including by telephonic, electronic or other method. Notice of
21the method of filing shall be published in the Pennsylvania
22Bulletin and on the Department of Revenue's Internet website at
23least sixty days prior to the due date of the return, report or
24other document required to be filed by telephonic, electronic or
25other method. The notice shall refer to this section.

26(b) Failure to file a return, report or other document by
27the method required under subsection (a) shall subject the tax
28preparer to a penalty of one percent of the tax due on the
29return, report or other document up to a maximum of five hundred
30dollars ($500), but not less than ten dollars ($10). This

1penalty shall be assessed and collected in the manner provided
2by the act of March 4, 1971 (P.L.6, No.2), known as the "Tax
3Reform Code of 1971." This penalty shall be in addition to any
4civil penalty imposed in the applicable article of the "Tax
5Reform Code of 1971" for failure to file a return, report or
6other document. The criminal penalty for failure to file a
7return, report or other document by the method required under
8subsection (a) shall be the same as the criminal penalty for
9failure to file a return, report or other document under the
10applicable article of the "Tax Reform Code of 1971."

11(c) (1) The Department of Revenue may waive the requirement
12to file by the method required under subsection (a) when the
13department determines that any of the following apply:

14(i) The prescribed filing method causes an undue hardship.

15(ii) The preparer or taxpayer requests a waiver in writing
16that clearly states why the filing method causes an undue
17hardship.

18(2) In determining whether filing by the method required
19under subsection (a) causes an undue hardship, the Department of
20Revenue may consider unusual circumstances that may prevent the
21person from filing by the prescribed method or any other factor
22that the department determines is relevant.

23Section 4. Section 209 of the act, amended July 2, 2012 
24(P.L.823, No.87), is amended to read:

25Section 209. Transmission of Moneys.--(a) Except as 
26provided in subsection (b), all moneys received by the 
27Department of Revenue during any day shall be transmitted 
28promptly to the Treasury Department, and the Treasury Department 
29shall forthwith issue its receipt to the Department of Revenue 
30for such moneys, and credit them to the fund and account
 

1designated by the Department of Revenue.

2Detailed statements of all moneys received shall be furnished
3to the Treasury Department and the Department of the Auditor
4General contemporaneously with the transmission of such moneys
5to the Treasury Department.

6(b) The following apply to contracts:

7(1) [The] Except as set forth in paragraph (1.1), the
8Department of Revenue may enter into contracts allowing the
9contractor to be paid for products provided or services
10rendered, on a contingent fee basis, for taxes, interest,
11penalty or fees collected or refunds saved.

12(1.1) The Department of Revenue may not enter into a
13contingent fee contract under which the contractor directly
14conducts a field audit.

15(2) The money collected under paragraph (1) shall be
16deposited into a restricted receipt account, out of which the
17contingent fees shall be paid. By the last day of each month,
18all money remaining in the restricted receipt account shall be
19transferred to the General Fund.

20(3) The Department of Revenue shall submit an annual report
21setting forth the number of contracts entered into under
22paragraph (1), the amount collected and the percentage of the
23contingency.

24Section 5. Section 606 of the act is repealed:

25[Section 606. Treasurers of Private Corporations to Collect
26Tax from Interest Paid.--The treasurer of every private
27corporation, except corporations of the first class and
28cooperative agricultural associations not having capital stock
29and not conducted for profit, shall continue to be the agent of
30the Commonwealth, for the purpose of assessing, collecting, and

1paying into the State Treasury the tax imposed by law upon any
2scrip, bond, certificate, or evidence of indebtedness, issued or
3assumed by such corporation, or upon which interest shall be
4paid and held by residents of this Commonwealth, including
5interest paid for prior years, but all taxes thus collected
6shall be paid into the State Treasury, through the Department of
7Revenue.

8For his services as such agent, every such treasurer shall be
9compensated at the rates now provided by law.]

10Section 6. Section 708 of the act, amended July 13, 1957
11(P.L.838, No.388), is repealed:

12[Section 708. Report of Corporate Loans and Payment of
13Tax.--The treasurer of every private corporation, except
14corporations of the first class, and cooperative agricultural
15associations not having capital stock and not conducted for
16profit, shall report, annually, on or before the fifteenth day
17of April, to the Department of Revenue, the amount of
18indebtedness of the corporation, or assumed by it, or upon which
19it pays interest, owned by residents of this Commonwealth, as
20nearly as the same can be ascertained, and whenever any such
21corporation shall make a payment of interest on any scrip,
22bonds, certificates and evidence of indebtedness, due and
23payable for prior years, it shall also be the duty of the
24treasurer of such corporation to report the same forthwith to
25the Department of Revenue, giving such information about such
26payment as the Department of Revenue shall require. Every such
27treasurer, at the time of making every report required by this
28section, shall compute and pay to the department the tax due the
29Commonwealth upon such scrip, bonds, certificates and evidences
30of indebtedness, as required by law.]

1Section 7. Section 709 of the act, amended February 2, 1937 
2(P.L.3, No.1), is repealed:

3[Section 709. Report of Municipal Loans and Payment of
4Tax.--The treasurer of each county, city, borough, school
5district, and incorporated district, shall, on or before the
6fifteenth day of March of each year, make a return to the
7Department of Revenue of the amount of scrip, bonds,
8certificates, and evidences of indebtedness, outstanding by such
9county, city, borough, school district, or incorporated
10district, as the same existed on the first day of January,
11together with the rates of interest or dividends thereon at each
12interest or dividend paying date during the preceding year, and
13whenever any such county, city, borough, school district, or
14incorporated district, shall make a payment of interest on any
15scrip, bonds, certificates, and evidences of indebtedness, due
16and payable for prior years, it shall be the duty of the
17treasurer thereof to report the same forthwith to the Department
18of Revenue, giving such information about such payment as the
19department may require. Every such treasurer, at the time of
20making every report required by this section, shall compute and
21pay to the department the tax due the Commonwealth upon such
22scrip, bonds, certificates and evidences of indebtedness, as
23required by law.]

24Section 8. Sections 724 and 1206 of the act are repealed:

25[Section 724. Monthly Statements by Registers of Wills
26Reporting Inheritance Tax Appraisers' Returns.--The register of
27wills of each county shall transmit to the Department of
28Revenue, on the first day of each month, a statement of all
29returns made by appraisers during the preceding month upon which
30transfer inheritance taxes have been paid or remain unpaid.

1Section 1206. Motor License and Vehicle Operators' License
2Fees.--The Department of Revenue shall prepare and distribute
3such forms as may be necessary to enable it to collect all fees
4for the registration and titling of vehicles, under any existing
5or future laws of the Commonwealth, and for licensing operators
6of vehicles. All such fees shall be collected directly by the
7Department of Revenue, which shall issue the licenses, license
8tags, learners' permits, certificates of title, and all other
9certificates, permits, and documents, for which such fees are
10payable.]

11Section 9. Section 1209 of the act, amended June 1, 1931
12(P.L.318, No.143), is repealed:

13[Section 1209. Collection of Amounts Payable to State
14Institutions.--The Department of Revenue shall place its agent
15in every State institution for the purpose of collecting all
16moneys due to such institutions from patients, pupils, inmates,
17or the estates of such patients, pupils, or inmates or from any
18political subdivision of this Commonwealth, including school
19districts, and poor districts, or from the Federal Government,
20or from any other person, association, corporation, or public
21agency whatsoever, for care, treatment, instruction,
22maintenance, or any other expense, chargeable for or on account
23of such patients, pupils, or inmates.

24All bills rendered hereunder shall be in the style,
25"Commonwealth of Pennsylvania, Department of Revenue, Agent for
26the Collection of Moneys Owing to (name of institution or its
27board of trustees)."

28All such bills shall be due when rendered, and shall bear
29interest at the rate of six per centum per annum from thirty
30days after their date.]

1Section 10. The act is amended by adding a section to read:

2Section 1507.2. Reimbursement for Administrative Cost of 
3Collection.--(a) Commonwealth agencies, departments, boards or
4commissions may recover their administrative costs incurred to
5certify and collect a delinquency owed by a person or entity who
6owes the Commonwealth for a good, service or benefit provided by
7the Commonwealth to the person or entity when the delinquency
8does not arise from a tax liability. The recovery shall be three
9per centum of the delinquency not to exceed thirty dollars ($30)
10per delinquency and shall be paid by the debtor person or entity
11before the delinquency is extinguished.

12(b) The amount of the debt recovered shall be deposited into
13the General Fund, other fund or account from which the
14delinquency arises. The amount of the administrative costs
15recovered shall be credited to the appropriation, fund or
16account from which the agency's, department's, board's or
17commission's administrative costs connected to the recovery were
18paid and shall then be available for expenditure in accordance
19with the law.

20(c) This section shall not apply to:

21(1) costs of collection incurred by the Department of
22Revenue or by the Office of Attorney General on tax liabilities
23for taxes administered by the Department of Revenue; or

24(2) debts, taxes or accounts collected by the Office of
25Attorney General pursuant to the Commonwealth Attorneys Act.

26Section 11. Section 1702-A of the act, amended July 2, 2012 
27(P.L.823, No.87), is amended to read:

28Section 1702-A. Funding.

29(a) Intent.--It is hereby declared as the intent and goal of
30the General Assembly to create a stabilization reserve in an

1eventual amount of 6% of the revenues of the General Fund of the
2Commonwealth.

3(b) Transfer of portion of surplus.--

4(1) Except as may be provided in paragraph (2), for
5fiscal years beginning after June 30, 2002, the following
6apply:

7(i) Except as set forth in this paragraph, if the
8Secretary of the Budget certifies that there is a surplus
9in the General Fund for a specific fiscal year, 25% of
10the surplus shall be deposited by the end of the next
11succeeding quarter into the Budget Stabilization Reserve
12Fund.

13(ii) If the Secretary of the Budget certifies, after
14June 30, 2005, that there is a surplus in the General
15Fund for the fiscal year 2004-2005, 15% of the surplus
16shall be deposited by the end of the next succeeding
17quarter into the Budget Stabilization Reserve Fund.

18(iii) No amount of the surplus in the General Fund
19for fiscal year 2007-2008 may be deposited into the
20Budget Stabilization Reserve Fund.

21(iv) No amount of the surplus in the General Fund
22for fiscal year 2010-2011 may be deposited into the
23Budget Stabilization Reserve Fund.

24(v) No amount of the surplus in the General Fund for
25fiscal year 2011-2012 may be deposited into the Budget
26Stabilization Reserve Fund.

27(vi) No amount of the surplus in the General Fund
28for fiscal year 2012-2013 may be deposited into the
29Budget Stabilization Reserve Fund.

30(2) If, at the end of any fiscal year, the ending

1balance of the Budget Stabilization Reserve Fund equals or
2exceeds 6% of the actual General Fund revenues received for
3the fiscal year in which the surplus occurs, 10% of the
4surplus shall be deposited by the end of the next succeeding
5quarter into the Budget Reserve Stabilization Fund.

6(c) Appropriated funds.--The General Assembly may at any
7time provide additional amounts from any funds available to this
8Commonwealth as an appropriation to the Budget Stabilization
9Reserve Fund.

10Section 12. Section 1711-A of the act, added June 29, 2002 
11(P.L.614, No.91), is amended to read:

12Section 1711-A. Transfer.

13Notwithstanding section 704 of the act of July 6, 1989 
14(P.L.169, No.32), known as the Storage Tank and Spill Prevention 
15Act, the Secretary of the Budget shall, by October 15, 2002, 
16transfer the sum of $100,000,000 from the Underground Storage 
17Tank Indemnification Fund to the General Fund. The sum 
18transferred under this section shall be repaid to the 
19Underground Storage Tank Indemnification Fund [over a ten-year
20period commencing July 1, 2004] after June 30, 2004, and before 
21July 1, 2029, plus interest. An annual payment amount shall be 
22included in the budget submission required pursuant to section 
23613 of the act of April 9, 1929 (P.L.177, No.175), known as The 
24Administrative Code of 1929.

25Section 13. The act is amended by adding a section to read:

26Section 1774.1-A. Other grants.

27For fiscal year 2013-2014, from funds available to the
28authority under this act that are unrelated to indebtedness
29incurred for the program, the sum of $3,000,000 shall be
30available for water and sewer projects with a cost of not less

1than $50,000 and not more than $150,000. The authority shall
2adopt guidelines for the approval of applications under this
3section and shall ensure that grants are made available to all
4geographic areas of this Commonwealth.

5Section 14. The act is amended by adding an article to read:

6ARTICLE XVII-A.1

7ADDITIONAL SPECIAL FUNDS

8SUBARTICLE A

9VETERANS' TRUST FUND

10Section 1701-A.1. Veterans' Trust Fund.

11There is established a special fund in the State Treasury
12known as the Veterans' Trust Fund.

13SUBARTICLE B

14TOBACCO SETTLEMENT FUND

15Section 1711-A.1. Definitions.

16The following words and phrases when used in this subarticle
17shall have the meanings given to them in this section unless the
18context clearly indicates otherwise:

19"Accounts." The Health Endowment Account for Long-Term Hope
20and the Health Venture Investment Account.

21"Annual payment." A payment received by the Commonwealth
22pursuant to section IX(c)(1) of the Master Settlement Agreement.

23"Board." The Tobacco Settlement Investment Board.

24"Fund." The Tobacco Settlement Fund.

25"Health Account." The Health Endowment Account for Long-Term
26Hope.

27"Master Settlement Agreement." The settlement agreement and
28related documents entered into on November 23, 1998, by the
29Commonwealth and leading United States tobacco product
30manufacturers approved by the Court of Common Pleas,

1Philadelphia County, on January 13, 1999.

2"Tobacco Settlement Act." The act of June 26, 2001 (P.L.755, 
3No.77), known as the Tobacco Settlement Act.

4"Strategic contribution payment." A payment received by the
5Commonwealth pursuant to section IX(c)(2) of the Master
6Settlement Agreement.

7Section 1712-A.1. Establishment of special fund and account.

8(a) Tobacco Settlement Fund.--There is established a special
9fund known as the Tobacco Settlement Fund. All payments received
10by the Commonwealth pursuant to the Master Settlement Agreement
11shall be deposited by the Treasury Department in the fund.

12(b) Health Account.--There is established within the fund
13the Health Endowment Account for Long-Term Hope.

14(c) Health Venture Investment Account.--There is
15established within the fund the Health Venture Investment
16Account.

17Section 1713-A.1. Use of fund.

18(a) Annual report.--The Governor shall report on the fund in
19the annual budget which shall include the amounts appropriated
20to each program.

21(b) Appropriations.--

22(1) The General Assembly appropriates moneys in the fund
23in accordance with the following percentages based on the
24annual payment received in each year:

25(i) Thirteen percent for home and community-based
26services pursuant to Chapter 5 of the Tobacco Settlement 
27Act.

28(ii) Four and five-tenths percent for tobacco use
29prevention and cessation programs pursuant to Chapter 7
30of the Tobacco Settlement Act.

1(iii) Twelve and six-tenths percent for health and
2related research pursuant to section 906 of the Tobacco 
3Settlement Act.

4(iv) One percent for health and related research
5pursuant to section 909 of the Tobacco Settlement Act.

6(v) Eight and eighteen-one hundredths percent for
7the uncompensated care payment program pursuant to
8Chapter 11 of the Tobacco Settlement Act.

9(vi) Thirty percent for the purchase of Medicaid
10benefits for workers with disabilities pursuant to
11Chapter 15 of the Tobacco Settlement Act.

12(vii) Eight percent for the expansion of the PACENET
13program pursuant to Chapter 23 of the Tobacco Settlement 
14Act.

15(viii) Twenty-two and seventy-two one-hundredths
16percent shall remain in the fund to be separately
17appropriated for health-related purposes.

18(2) In addition, any Federal funds received for any of
19these programs are specifically appropriated to those
20programs.

21(3) All other payments and revenue received in the fund
22other than the annual payment shall remain in the fund and
23are available to be appropriated for health-related purposes.

24(c) Lapses.--Lapses shall remain in the fund except that
25lapses from money provided for the home and community-based care
26services shall be reallocated to the home and community-based
27care program for use in succeeding years.

28(d) Lobbying restrictions.--No money derived from
29appropriations made by the General Assembly from the Tobacco
30Settlement Fund may be used for the lobbying of any State public

1official.

2(e) Health venture investment account.--Notwithstanding
3Chapter 3 of the Tobacco Settlement Act, all assets, nonliquid
4investments, contractually obligated money, return on
5investments and any other money or assets in the Health Venture
6Investment Account shall be retained in that account. The
7requirements for venture capital investments outlined in section
8305(f) of the Tobacco Settlement Act shall be maintained. The
9board shall not enter into any partnerships or long-term
10investments until July 1, 2014.

11(f) Allocation of local program funding.--

12(1) Funding for local programs under section 708(b) of 
13the Tobacco Settlement Act shall be allocated as follows:

14(i) Thirty percent of grant funding to primary
15contractors for local programs shall be allocated equally
16among each of the 67 counties.

17(ii) The remaining 70% of the grant funding to
18primary contractors for local programs shall be allocated
19on a per capita basis of each county with a population
20greater than 60,000. The per capita formula shall be
21applied only to that portion of the population that is
22greater than 60,000 for each county.

23(2) Budgets shall be developed by each primary
24contractor to reflect service planning and expenditures in
25each county. Each primary contractor shall ensure that
26services are available to residents of each county and must
27expend the allocated funds on a per-county basis pursuant to
28paragraphs (1) and (2).

29(3) The Department of Health shall compile a detailed
30annual report of expenditures per county and the specific

1programs offered in each region. This report shall be made
2available on the Department of Health's publicly available
3Internet website within 60 days following the close of each
4fiscal year.

5(4) During the third quarter of the fiscal year, funds
6which have not been spent within a service area may be
7reallocated to support programming in the same region.

8(g) Transfer.--The strategic contribution payment received
9in fiscal year 2012-2013, and all assets and cash in the Health
10Endowment Account, shall be transferred to the fund by August 1,
112013.

12SUBARTICLE C

13PENNSYLVANIA RACE HORSE

14DEVELOPMENT FUND

15Section 1721-A.1. Definitions.

16The following words and phrases when used in this subarticle
17shall have the meanings given to them in this section unless the
18context clearly indicates otherwise:

19"Account." The Pennsylvania Race Horse Development
20Restricted Receipts Account created in section 1722-A.1(b).

21"Category 1 licensee." A person issued a category 1 license
22under 4 Pa.C.S. Ch. 3 (relating to licensees).

23"Department." The Department of Revenue of the Commonwealth.

24"Fund." The Pennsylvania Race Horse Development Fund created
25in section 1722-A.1.

26"Gross terminal revenue." The term shall have the same
27meaning as in 4 Pa.C.S. § 1103 (relating to definitions).

28"Horsemen's organizations." The term shall have the same
29meaning as in 4 Pa.C.S. § 1103 (relating to definitions).

30"Licensed gaming entity." The term shall have the same
 

1meaning as in 4 Pa.C.S. § 1103 (relating to definitions).

2"Race Horse Industry Reform Act." The act of December 17,
31981 (P.L.435, No.135), known as the Race Horse Industry Reform
4Act.

5Section 1722-A.1. Pennsylvania Race Horse Development Fund.

6(a) Fund established.--There is established a Pennsylvania
7Race Horse Development Fund within the State Treasury.

8(b) Account established.--There is established within the
9Fund a restricted receipts account to be known as the
10Pennsylvania Race Horse Development Restricted Receipts Account.

11(c) Distributions.--In accordance with section 1723-A.1, the
12department shall make distributions from the Pennsylvania Race
13Horse Development Fund to each of the active and operating
14Category 1 licensees conducting live racing.

15Section 1723-A.1. Distributions from Pennsylvania Race Horse
16Development Fund.

17Funds in the Pennsylvania Race Horse Development Fund are
18appropriated to the department on a continuing basis for the
19purposes set forth in this subsection and shall be distributed
20to each active and operating Category 1 licensee conducting live
21racing as follows:

22(1) An amount equal to 18% of the daily gross terminal
23revenue of each Category 1 licensee shall be distributed to
24each active and operating Category 1 licensee conducting live
25racing unless the daily assessments are affected by the daily
26assessment cap provided for in 4 Pa.C.S. 1405(c) (relating to
27Pennsylvania Race Horse Development Fund). In cases in which
28the daily assessment cap affects daily assessments, the
29distribution to each active and operating Category 1 licensee
30conducting live racing for that day shall be a percentage of

1the total daily assessments paid into the Pennsylvania Race
2Horse Development Fund for that day equal to the gross
3terminal revenue of each active and operating Category 1
4licensee conducting live racing for that day divided by the
5total gross terminal revenue of all active and operating
6Category 1 licensees conducting live racing for that day.
7Except as provided in paragraphs (2) and (2.1), the
8distributions to licensed racing entities from the
9Pennsylvania Race Horse Development Fund shall be allocated
10as follows:

11(i) Eighty percent shall be deposited weekly into a
12separate, interest-bearing purse account to be
13established by and for the benefit of the horsemen. The
14earned interest on the account shall be credited to the
15purse account. Licensees shall combine these funds with
16revenues from existing purse agreements to fund purses
17for live races consistent with those agreements with the
18advice and consent of the horsemen.

19(ii) For thoroughbred tracks, 16% shall be deposited
20on a monthly basis into the Pennsylvania Breeding Fund as
21defined in section 223 of the Race Horse Industry Reform
22Act. For standardbred tracks, 8% shall be deposited on a
23monthly basis in the Pennsylvania Sire Stakes Fund as
24defined in section 224 of the Race Horse Industry Reform
25Act, and 8% shall be deposited on a monthly basis into a
26restricted account in the State Racing Fund to be known
27as the Pennsylvania Standardbred Breeders Development
28Fund. The State Harness Racing Commission shall, in
29consultation with the Secretary of Agriculture by rule or
30by regulation, adopt a standardbred breeders program that

1will include the administration of Pennsylvania Stallion
2Award, Pennsylvania Bred Award and a Pennsylvania Sired
3and Bred Award.

4(iii) Four percent shall be used to fund health and
5pension benefits for the members of the horsemen's
6organizations representing the owners and trainers at the
7racetrack at which the licensed racing entity operates
8for the benefit of the organization's members, their
9families, employees and others in accordance with the
10rules and eligibility requirements of the organization,
11as approved by the State Horse Racing Commission or the
12State Harness Racing Commission. This amount shall be
13deposited within five business days of the end of each
14month into a separate account to be established by each
15respective horsemen's organization at a banking
16institution of its choice. Of this amount, $250,000 shall
17be paid annually by the horsemen's organization to the
18thoroughbred jockeys or standardbred drivers organization
19at the racetrack at which the licensed racing entity
20operates for health insurance, life insurance or other
21benefits to active and disabled thoroughbred jockeys or
22standardbred drivers in accordance with the rules and
23eligibility requirements of that organization.

24(2) For fiscal year 2013-2014, distributions from the
25Pennsylvania Race Horse Development Fund shall be allocated
26as follows:

27(i) Each week, $802,682 in the Pennsylvania Race
28Horse Development Fund shall be transferred to the
29account. This transfer shall not exceed $17,659,000
30annually.

1(ii) Each week, the money remaining in the fund
2after any transfer under subparagraph (i) shall be
3distributed to each active and operating Category 1
4licensee conducting live racing in accordance with the
5following formula:

6(A) Divide:

7(I) the total daily assessments paid, by
8each active and operating Category 1 licensee
9conducting live racing, into the Pennsylvania
10Race Horse Development Fund for that week; by

11(II) the total daily assessments paid, by
12all active and operating Category 1 licensees
13conducting live racing, into the Pennsylvania
14Race Horse Development Fund for that week.

15(B) Multiply the quotient under clause (A) by
16the amount to be distributed under this subparagraph.

17(iii) The distribution under subparagraph (ii) shall
18be allocated as follows:

19(A) The greater of 4% of the amount to be
20distributed under subparagraph (ii) or $220,000 shall 
21be used to fund health and pension benefits for the 
22members of the horsemen's organizations representing 
23the owners and trainers at the racetrack at which the 
24licensed racing entity operates for the benefit of 
25the organization's members, their families, employees 
26and others in accordance with the rules and 
27eligibility requirements of the organization, as 
28approved by the State Horse Racing Commission or the 
29State Harness Racing Commission. This amount shall be 
30deposited within five business days of the end of
 

1each week into a separate account to be established 
2by each respective horsemen's organization at a 
3banking institution of its choice. Of this amount, a 
4minimum of $250,000 shall be paid annually by the 
5horsemen's organization to the thoroughbred jockeys 
6or standardbred drivers organization at the racetrack 
7at which the licensed racing entity operates for 
8health insurance, life insurance or other benefits to 
9active and disabled thoroughbred jockeys or 
10standardbred drivers in accordance with the rules and 
11eligibility requirements of that organization. The 
12total distribution under this clause in any fiscal 
13year shall not exceed $11,400,000.

14(B) Of the money remaining to be distributed
15under subparagraph (ii) after application of clause
16(A), the following disbursements shall be made:

17(I) Eighty-three and one-third percent of
18the money to be distributed under this clause
19shall be deposited on a weekly basis into a
20separate, interest-bearing purse account to be
21established by and for the benefit of the
22horsemen. The earned interest on the account
23shall be credited to the purse account. Licensees
24shall combine these funds with revenues from
25existing purse agreements to fund purses for live
26races consistent with those agreements with the
27advice and consent of the horsemen.

28(II) For thoroughbred tracks, 16 and 2/3% of
29the money to be distributed under this clause
30shall be deposited on a weekly basis into the

1Pennsylvania Breeding Fund established in section
2223 of the Race Horse Industry Reform Act. For
3standardbred tracks, 8 and 1/3% of the money to
4be distributed under this clause shall be
5deposited on a weekly basis into the Pennsylvania
6Sire Stakes Fund as defined in section 224 of the
7Race Horse Industry Reform Act; and 8 and 1/3% of
8the money to be distributed under this clause
9shall be deposited on a weekly basis into a
10restricted account in the State Racing Fund to be
11known as the Pennsylvania Standardbred Breeders
12Development Fund. The State Harness Racing
13Commission shall, in consultation with the
14Secretary of Agriculture, promulgate regulations
15adopting a standardbred breeders program that
16will include the administration of the
17Pennsylvania Stallion Award, the Pennsylvania
18Bred Award and the Pennsylvania Sired and Bred
19Award.

20Section 15. Repeals are as follows:

21(1) The General Assembly finds and declares as follows:

22(i) Each year, articles on budget implementation are
23added to the act of April 9, 1929 (P.L.343, No.176),
24known as The Fiscal Code.

25(ii) These articles are temporary in nature but are
26placed permanently into the act, utilizing article
27numbers and section numbers.

28(iii) Reusing article numbers and section numbers
29will keep the text of the act more concise.

30(iv) The repeals under paragraph (2) are necessary

1to effectuate subparagraph (iii).

2(2) Articles XVII-H and XVII-I of the act, added July 4,
32008 (P.L.629, No.53), are repealed.

4Section 16. The act is amended by adding a section to read:

5Section 1796-E. Motor License Fund.

6Notwithstanding any other provision of law to the contrary,
7all fines, forfeited recognizances and other forfeitures
8imposed, lost or forfeited, and all penalties, payable to the
9Commonwealth for credit to the Motor License Fund under 42
10Pa.C.S. § 3571(b) (relating to Commonwealth portion of fines,
11etc.) shall be credited to the General Fund.

12Section 17. Sections 1729-F(2)(vi)(A) and 1719-G of the act,
13repealed and added July 2, 2012 (P.L.823, No.87), are amended to
14read:

15Section 1729-F. Department of Public Welfare.

16The following shall apply to appropriations for the
17Department of Public Welfare from the General Appropriation Act:

18* * *

19(2) Federal and State medical assistance payments. The
20following shall apply:

21* * *

22(vi) Qualifying academic medical centers which
23received funds for the fiscal year 2011-2012 shall not
24receive any less than the State appropriation made
25available to those academic medical centers during fiscal
26year 2011-2012. From funds appropriated for qualifying
27academic medical centers:

28(A) $2,000,000 shall be distributed to an
29academic medical center located in a [third] fourth
30class county with a population between [210,000 and

1215,000] 168,000 and 170,500 under the 2010 Federal
2decennial census;

3* * *

4[Section 1719-G. Veterans' Trust Fund.

5There is established a Veterans' Trust Fund in the State
6Treasury. Upon the sale of lands, buildings or other real estate
7used for veterans services or programs under the jurisdiction of
8the Department of Military and Veterans Affairs, $1,700,000
9shall be transferred from the General Fund and deposited into
10the Veterans' Trust Fund for veterans' services. The sum of
11$700,000 is appropriated to the Department of Military and
12Veterans Affairs for veterans' service organizations.]

13Section 18. The act is amended by adding articles to read:

14ARTICLE XVII-H

152013-2014 BUDGET IMPLEMENTATION

16SUBARTICLE A

17PRELIMINARY PROVISIONS

18Section 1701-H. Applicability.

19Except as specifically provided in this article, this article
20applies to the General Appropriation Act and all other
21appropriation acts of 2013.

22Section 1702-H. Definitions.

23(a) Definitions.--The following words and phrases when used
24in this article shall have the meanings given to them in this
25section unless the context clearly indicates otherwise:

26"General Appropriation Act." The act of , 2013 (P.L. ,
27No. A), known as the General Appropriation Act of 2013.

28"Secretary." The Secretary of the Budget of the
29Commonwealth.

30(b) Abbreviations.--The following abbreviations when used in

1this article shall have the meanings given to them in this
2section:

3"AIDS." Acquired Immune Deficiency Syndrome.

4"ARC." Appalachian Regional Commission.

5"ARRA." The American Recovery and Reinvestment Act of 2009
6(Public Law 111-5, 123 Stat. 115).

7"BG." Block Grant.

8"CCDFBG." Child Care and Development Fund Block Grant.

9"CSBG." Community Services Block Grant.

10"DCSI." Drug Control and Systems Improvement Formula Grant
11Program.

12"DFSC." The Safe and Drug-Free Schools and Communities Act
13(Public Law 107-110, 20 U.S.C. § 7101 et seq.).

14"DOE." Department of Energy.

15"EEOC." Equal Employment Opportunity Commission.

16"EPA." Environmental Protection Agency.

17"ESEA." The Elementary and Secondary Education Act of 1965
18(Public Law 89-10, 20 U.S.C. § 6301 et seq.).

19"FEMA." Federal Emergency Management Agency.

20"FTA." Federal Transit Administration.

21"HUD." Department of Housing and Urban Development.

22"ID." Intellectual Disability.

23"LIHEABG." Low-Income Home Energy Assistance Block Grant.

24"LSTA." The Library Services and Technology Act (Public Law
25104-208, 20 U.S.C. § 9101 et seq.).

26"MCHSBG." Maternal and Child Health Services Block Grant.

27"MHSBG." Mental Health Services Block Grant.

28"PAFE." Pennsylvania Agricultural Food Exposition.

29"PHHSBG." Preventive Health and Health Services Block Grant.

30"RSAT." Residential Substance Abuse Treatment.

1"SABG." Substance Abuse Block Grant.

2"SCDBG." Small Communities Development Block Grant.

3"SDA." Service Delivery Area.

4"SSBG." Social Services Block Grant.

5"TANF." Temporary Assistance for Needy Families.

6"TANFBG." Temporary Assistance for Needy Families Block
7Grant.

8"TEFAP." Temporary Emergency Food Assistance Program.

9"WIA." The Workforce Investment Act of 1998 (Public Law 105-
10220, 112 Stat. 936).

11"WIC." Women, Infants and Children Program.

12SUBARTICLE B

13EXECUTIVE DEPARTMENTS

14Section 1711-H. Governor (Reserved).

15Section 1712-H. Executive Offices.

16(1) Funds appropriated to the Pennsylvania Commission on
17Crime and Delinquency for intermediate punishment treatment
18programs shall be distributed competitively to counties for
19offenders sentenced to intermediate punishment programs. The
20portion of funds for drug and alcohol treatment shall be
21based on national statistics that identify the percentage of
22incarcerated individuals that are in need of treatment for
23substance issues but in no case shall be less than 80% of the
24amount appropriated.

25(2) From funds appropriated to the commission, at least
26$285,000 shall be used to support the Statewide Automated
27Victim Information and Notification System (SAVIN) to provide
28offender information through county jails and $200,000 shall 
29be used for a residential treatment community facility for 
30at-risk youth located in a county of the fifth class.

1(3) From funds appropriated for violence prevention
2programs, at least $250,000 shall be used for programs in a
3city of the second class and at least $450,000 shall be used
4for programs in a city of the first class.

5Section 1713-H. Lieutenant Governor (Reserved).

6Section 1714-H. Attorney General (Reserved).

7Section 1715-H. Auditor General (Reserved).

8Section 1716-H. Treasury Department (Reserved).

9Section 1717-H. Department of Aging (Reserved).

10Section 1718-H. Department of Agriculture.

11(1) From funds appropriated for agricultural research,
12at least $300,000 shall be used for the creation of an
13agricultural resource center in conjunction with a land-grant
14university.

15(2) At least 80% of the funds appropriated for hardwoods
16research and promotion shall be equally distributed among the
17hardwood utilization groups of this Commonwealth established
18prior to the effective date of this section.

19(3) From funds appropriated for State food purchase,
20$100,000 shall be allocated to a nonprofit organization in a
21city of the second class that provides social services
22including housing programs and hunger programs.

23Section 1719-H. Department of Community and Economic
24Development.

25The following shall apply to appropriations for the
26Department of Community and Economic Development:

27(1) For fiscal year 2013-2014, $500,000 of the funds 
28appropriated for Keystone Communities shall be used for the 
29restoration of a historic property to provide affordable 
30housing in a county of the fourth class with a population,
 

1based on the most recent Federal decennial census, of at 
2least 150,000 but not more than 155,000. The remaining funds 
3include an allocation for the Main Street and Elm Street 
4programs, which shall be distributed in the same proportion 
5as amounts allocated in fiscal year 2012-2013.

6(2) The sum of $4,425,000 of the funds appropriated for 
7marketing to attract tourists includes an allocation to plan 
8and market a biennial arts and cultural activity which 
9generates Statewide and regional economic impact, allocations 
10to promote annual arts and cultural activities and an 
11allocation of $450,000 for reimbursement of costs related to 
12activities commemorating the Civil War.

13(3) From funds appropriated for Pennsylvania First,
14$300,000 shall be used to provide technical education and
15training.

16Section 1720-H. Department of Conservation and Natural
17Resources (Reserved).

18Section 1721-H. Department of Corrections (Reserved).

19Section 1722-H. Department of Education.

20The following shall apply to appropriations for the
21Department of Education in the General Appropriation Act:

22(1) From funds appropriated for general government
23operations, $50,000 shall be allocated to promote a national
24veteran's education program.

25(2) From an appropriation for adult and family literacy
26programs, summer reading programs and the adult high school
27diplomas program, $400,000 shall be allocated for an after-
28school learning program servicing low-income students located
29in a county of the sixth class with a population, based on
30the most recent Federal decennial census, of at least 60,000

1but not more than 70,000.

2(3) From funds appropriated for mobile science and math
3education programs, $50,000 shall be used for a math
4education program that targets middle school students,
5$150,000 shall be allocated to a nautical science center in a
6county of the second class, and $14,000 shall be allocated
7for a math laboratory in a school district in a city of the
8third class located in a county of the third class.

9(4) In addition to funds allocated under section 1905-D
10of the act of March 10, 1949 (P.L.30, No.14), known as the
11Public School Code of 1949, funds appropriated for community
12education councils shall be distributed as follows:

13(i) No less than $480,000 for an education
14consortium serving Cameron, Clarion, Clearfield,
15Crawford, Elk, Forest, Jefferson, McKean, Potter, Venango
16and Warren Counties.

17(ii) No less than $143,000 for a community education
18council located in Wayne County.

19(iii) No less than $50,000 for an education
20partnership located in Lackawanna County that previously
21received funding from the department for a postsecondary
22career training grant and is currently providing
23community education services which support business
24education.

25(5) From funds appropriated for regional community
26college services, $500,000 shall be distributed to a
27community college in a county of the fourth class with a
28population, based on the most recent Federal decennial
29census, of at least 175,000 but not more than 190,000.

30(6) From funds appropriated for Pennsylvania Charter

1Schools for the Deaf and Blind, $1,107,000 shall be
2distributed pro rata based on each school's share of required
3contributions for public school employees' retirement.

4(7) Notwithstanding section 1724-A of the Public School 
5Code of 1949, or 24 Pa.C.S. § 8329 (relating to payment on
6account of social security deductions from appropriations),
7no payments shall be made to charter schools or cyber charter
8schools authorized under Article XVII-A of the Public School
9Code of 1949 from funds appropriated for school employee's
10Social Security.

11(8) Notwithstanding any other provision of law, funds
12from the set-aside under section 2509.8(e) of the Public
13School Code of 1949 shall be allocated to each approved
14private school with a day tuition rate determined to be less
15than $32,000 during the 2010-2011 school year. The allocation
16shall be determined as follows:

17(i) Subtract:

18(A) the approved private school's 2010-2011
19school year day tuition rate; from

20(B) $38,072.

21(ii) Multiply:

22(A) the difference under subparagraph (i); by

23(B) the number of approved students enrolled in
24the approved private school during the 2010-2011
25school year.

26(9) Forty-five million dollars shall be deposited in a
27restricted receipt account in the General Fund and shall be
28distributed by the Department of Revenue to a city of the
29first class if:

30(i) the city has entered into a grant agreement for

1that amount with a school district of the first class
2that has been declared distressed under section 691(c) of
3the act of March 10, 1949 (P.L.30, No.14), known as the 
4Public School Code of 1949; and

5(ii) the grant agreement does not take effect until
6the Secretary of Education has issued a written
7certification that the school district has, in the
8judgment of the Secretary of Education, begun
9implementation of reforms that will provide for the
10district's fiscal stability, education improvement and
11operational control.

12Section 1723-H. Department of Environmental Protection.

13The following shall apply to appropriations for the
14Department of Environmental Protection in the General
15Appropriation Act:

16(1) Notwithstanding section 502 of the act of July 9,
172008 (1st Sp.Sess., P.L.1873, No.1), known as the Alternative
18Energy Investment Act, in fiscal year 2013-2014, no funds
19shall be appropriated from the General Fund to the department
20for the Consumer Energy Program. Any appropriation for fiscal
21year 2013-2014 is revoked.

22(2) From funds appropriated for environmental program
23management, $150,000 shall be used for independent research
24regarding natural gas drilling.

25(3) From funds appropriated for sewage facilities
26planning grants, the department shall give funding priority
27to approved grant applications from municipalities in
28counties of the sixth, seventh and eighth class.

29(4) Not later than 60 days after the effective date of
30this section, the department shall pay or transfer $9,516,932

1of the unexpended Alternative Energy Series 2010B proceeds
2allocated to the department pursuant to section 304(a) of the
3act of July 9, 2008 (1st Sp.Sess., P.L.1873, No.1), known as 
4the Alternative Energy Investment Act, to the Commonwealth 
5Financing Authority for the payment of interest due during 
6fiscal year 2013-2014 on the authority's alternative energy 
7tax exempt bond issues.

8Section 1724-H. Department of General Services (Reserved).

9Section 1725-H. Department of Health.

10(1) From funds appropriated for general government
11operations, $50,000 is included for outreach to identify
12children in need of professional eye examination and eye
13care; and sufficient funds are included for the coordination
14of donated dental services.

15(2) From funds appropriated for adult cystic fibrosis
16and other chronic respiratory illnesses, at least $200,000
17shall be used for a program promoting cystic fibrosis
18research in a county of the second class; and $100,000 shall
19be used for research related to childhood cystic fibrosis in
20a city of the first class with a hospital that is nationally
21accredited as a cystic fibrosis treatment center and
22specializes in the treatment of children.

23(3) Funds appropriated for lupus programs shall be
24distributed in the same proportion as distributed in fiscal
25year 2012-2013.

26(4) Funds appropriated for biotechnology research
27include allocations for regenerative medicine research; for
28regenerative medical technology; for hepatitis and viral
29research; for drug research and clinical trials related to
30cancer; for genetic and molecular research for disease

1identification and eradication; for a study related to
2nanotechnology; and for the commercialization of applied
3research.

4Section 1726-H. Insurance Department (Reserved).

5Section 1727-H. Department of Labor and Industry.

6The following shall apply to appropriations for the
7Department of Labor and Industry from the General Appropriation
8Act:

9(1) From funds appropriated to the department for
10general government operations, $250,000 shall be used for the
11purchase of transportation assistance for job retention, job
12training and job search activities for displaced, unemployed
13and disabled individuals and families in counties of the
14second class.

15(2) The appropriation for payment to the Vocational
16Rehabilitation Fund for work of the State Board of Vocational
17Rehabilitation includes $2,153,000 for a Statewide
18professional service provider association for the blind to
19provide specialized services and prevention of blindness
20services and $431,000 to provide specialized services and
21prevention of blindness services in cities of the first
22class.

23(3) From funds appropriated for Industry Partnerships,
24$200,000 shall be allocated for a workforce development
25program that links veterans with employment in a home rule
26county that was formerly a county of the second class A.

27Section 1728-H. Department of Military and Veterans Affairs.

28From funds appropriated for veterans outreach, $100,000 shall
29be allocated to an association of veterans that promotes civic
30duty in a county of the second class A and at least $250,000

1shall be used for programs providing treatment for post-
2traumatic stress disorder for veterans.

3Section 1729-H. Department of Public Welfare.

4The following shall apply to appropriations for the
5Department of Public Welfare from the General Appropriation Act:

6(1) Authorized transfers for child-care services. The
7following shall apply:

8(i) The department, upon approval of the secretary,
9may transfer Federal funds appropriated for TANFBG Child
10Care Assistance to the CCDFBG Child Care Services
11appropriation to provide child-care services to
12additional low-income families if the transfer of funds
13will not result in a deficit in the appropriation. The
14secretary shall provide notice ten days prior to a
15transfer under this subparagraph to the chairman and
16minority chairman of the Appropriations Committee of the
17Senate and the chairman and minority chairman of the
18Appropriations Committee of the House of Representatives.

19(ii) The department, upon approval of the secretary,
20may transfer Federal funds appropriated for CCDFBG Child
21Care Assistance to the CCDFBG Child Care Services
22appropriation to provide child-care services to
23additional low-income families, provided that the
24transfer of funds will not result in a deficit in the
25appropriation. The secretary shall provide notice ten
26days prior to a transfer under this subparagraph to the
27chairman and minority chairman of the Appropriations
28Committee of the Senate and the chairman and minority
29chairman of the Appropriations Committee of the House of
30Representatives.

1(2) Administration of Human Services Block Grant. The
2department shall allocate and disburse the following State
3money appropriated in the General Appropriation Act for the
4Human Services Block Grant Pilot Program established under
5Article XIV-B of the act of June 13, 1967 (P.L.31, No.21), 
6known as the Public Welfare Code, to counties participating
7in that program: for mental health services, including grants
8to counties exclusive of capital improvements; for medical
9assistance payments - outpatient services, exclusive of
10outpatient services provided through capitation plans; for
11behavioral health services; for intellectual disabilities -
12community-based program, exclusive of capital improvements,
13which shall include grants to counties for noninstitutional
14programs; for payments and services to counties for children
15and youth programs and for the care of delinquent and
16dependent children; and for provision of services to the
17homeless. Each county in the pilot program may adjust its
18expenditure of its Human Services Block Grant Pilot Program
19allocation among these appropriations in accordance with, and
20as authorized by, the applicable provisions of Article XIV-B
21of the Public Welfare Code.

22(3) Federal and State medical assistance payments. The
23following shall apply:

24(i) For fiscal year 2013-2014, payments to hospitals
25for Community Access Fund grants shall be distributed
26under the formulas utilized for these grants in fiscal
27year 2012-2013. If the total funding available under this
28subparagraph is less than that available in fiscal year
292012-2013, payments shall be made on a pro rata basis.

30(ii) Funds appropriated for medical assistance

1transportation shall only be utilized as a payment of
2last resort for transportation for eligible medical
3assistance recipients.

4(iii) Amounts allocated from funds appropriated for
5medical assistance outpatient services for the Select
6Plan for Women Preventative Health Services shall be used
7for women's medical services, including noninvasive
8contraception supplies.

9(iv) Federal or State funds appropriated under the
10General Appropriation Act in accordance with Article
11VIII-H of the Public Welfare Code, not used to make 
12payments to hospitals qualifying as level III trauma 
13centers or seeking accreditation as level III trauma 
14centers shall be used to make payments to hospitals 
15qualifying as levels I and II trauma centers.

16(v) Qualifying university-affiliated physician
17practice plans which received funds for fiscal year 2012-
182013 shall not receive any less than the State
19appropriation made available to those university-
20affiliated physician practice plans during fiscal year
212012-2013. From funds appropriated for physician practice
22plans, at least $500,000 shall be distributed to a
23physician practice plan serving a health system located
24in a city of the first class and a contiguous county of
25the second class A which did not receive funding during
26fiscal year 2012-2013 and at least $500,000 shall be
27distributed to a physician practice plan serving a health
28system located in a city of the first class and two
29contiguous counties of the second class A, that has an
30independent academic medical center which did not receive

1funding during fiscal year 2012-2013.

2(vi) Qualifying academic medical centers which
3received funds for fiscal year 2012-2013 shall not
4receive any less than the State appropriation made
5available to those academic medical centers during fiscal
6year 2012-2013. From funds appropriated for qualifying
7academic medical centers, a qualifying academic medical
8center establishing a regional campus located in a county
9of the fourth class shall receive an additional
10$2,500,000 and an additional $1,500,000 for a qualifying
11academic medical center in a city of the second class.

12(vii) Notwithstanding any other law, funds
13appropriated for medical assistance payments for
14inpatient care, exclusive of inpatient services provided
15through capitation plans, shall include sufficient funds
16for two separate All Patient Refined Diagnostic Related
17Group payments for inpatient acute care general hospital
18stays for:

19(A) normal newborn care; and

20(B) mothers' obstetrical delivery.

21(viii) From funds appropriated for medical
22assistance payments for inpatient care, $150,000 shall be
23used for treatment of cleft palates and other
24craniofacial anomalies and at least $1,200,000 shall be
25provided to a hospital in a county of the third class to
26study and identify the primary predictors of super
27utilization in patients.

28(ix) From funds appropriated for medical assistance
29capitation, $150,000 shall be used for prevention and
30treatment of depression and its complications in older

1Pennsylvanians in a county of the second class.

2(x) From funds appropriated for medical assistance -
3long-term care, $2,000,000 shall be distributed to county
4nursing homes located in a home rule county that was
5formerly a county of the second class A which have a
6medical assistance occupancy rate of at least 85%.

7(4) Breast cancer screening. The following shall apply:

8(i) Funds appropriated for breast cancer screening
9may be used for women's medical services, including
10noninvasive contraception supplies.

11(ii) (Reserved).

12(5) Women's service programs. The following shall apply:

13(i) Funds appropriated for women's service programs
14grants to nonprofit agencies whose primary function is to
15promote childbirth and provide alternatives to abortion
16shall be expended to provide services to women until
17childbirth and for up to 12 months thereafter, including
18food, shelter, clothing, health care, counseling,
19adoption services, parenting classes, assistance for
20postdelivery stress and other supportive programs and
21services and for related outreach programs. Agencies may
22subcontract with other nonprofit entities which operate
23projects designed specifically to provide all or a
24portion of these services. Projects receiving funds
25referred to in this subparagraph shall not promote, refer
26for or perform abortions or engage in any counseling
27which is inconsistent with the appropriation referred to
28in this subparagraph and shall be physically and
29financially separate from any component of any legal
30entity engaging in such activities.

1(ii) Federal funds appropriated for TANFBG
2Alternatives to Abortion shall be utilized solely for
3services to women whose gross family income is below 185%
4of the Federal poverty guidelines.

5(6) Community-based family centers. No funds
6appropriated for community-based family centers may be
7considered as part of the base for calculation of the county
8child welfare needs-based budget for a fiscal year.

9(7) The provisions of 8 U.S.C. §§ 1611 (relating to
10aliens who are not qualified aliens ineligible for Federal
11public benefits), 1612 (relating to limited eligibility of
12qualified aliens for certain Federal programs) and 1642
13(relating to verification of eligibility for Federal public
14benefits) shall apply to payments and providers.

15(8) To supplement the funds appropriated to the
16department for medical assistance for workers with
17disabilities, in addition to the monthly premium established
18in section 1503(b)(1) of act of June 26, 2001 (P.L.755,
19No.77), known as the Tobacco Settlement Act, the department
20may adjust the percentage of the premium, upon approval of
21the Centers for Medicare and Medicaid Services as authorized
22under Federal requirements. Failure to make payments in
23accordance with this paragraph or section 1503(b)(1) of the
24Tobacco Settlement Act shall result in the termination of
25medical assistance coverage.

26(9) From funds appropriated for autism intervention and
27services, $450,000 shall be distributed to a behavioral
28health facility located in a fifth class county with a
29population between 130,000 and 135,000 under the 2010 Federal
30decennial census that operates a center for autism and

1developmental disabilities, $240,000 shall be distributed to
2an institution of higher education which provides autism
3education and diagnostic curriculum located in a city of the
4first class that operates a center for autism in a county of
5the second class A, $240,000 shall be distributed to an
6institution of higher education which provides autism
7education and diagnostic curriculum and is located in a
8county of the second class and $200,000 shall be allocated to
9programs to promote the health and fitness of persons with
10developmental disabilities located in a city of the first
11class.

12Section 1730-H. Department of Revenue.

13The following shall apply to appropriations for the
14Department of Revenue in the General Appropriation Act:

15(1) The Enhanced Revenue Collection Account created
16under section 1730-L for fiscal years 2010-2011 and 2011-2012
17shall continue through fiscal year 2019-2020. Revenues
18collected and the amount of refunds avoided as a result of
19expanded tax return reviews and tax collection activities
20shall be deposited into the account. The following shall
21apply:

22(i) Of the funds in the account, for each of the
23fiscal years 2013-2014 through fiscal year 2019-2020, up
24to $15,000,000 is appropriated to the department to fund
25the costs associated with increased tax collection
26enforcement and reduction in tax refund errors. The
27balance of the funds in the account on June 15, 2012, and
28each June 15 thereafter shall be transferred to the
29General Fund or other authorized fund.

30(ii) The department shall issue a report to the

1Governor, the majority chair and the minority chair of
2the Appropriations Committee of the Senate and the
3majority chair and minority chair of the Appropriations
4Committee of the House of Representatives by June 1,
52013, and by each June 1, thereafter, with the following
6information:

7(A) A detailed breakdown of the department's
8administrative costs in implementing the activities
9described under this section.

10(B) The amount of revenue collected and the
11amount of refunds avoided as a result of the
12activities described under this paragraph, including
13details of the type of tax generating the revenue and
14avoided refunds.

15(2) (Reserved).

16Section 1731-H. Department of State (Reserved).

17Section 1732-H. Department of Transportation (Reserved).

18Section 1733-H. Pennsylvania State Police.

19The following shall apply to appropriations for the
20Pennsylvania State Police from the General Appropriation Act:

21(1) Payments made to municipalities under 53 Pa.C.S. §
222170 (relating to reimbursement of expenses) shall be limited
23to money available. If money is not available to make full
24payments, the Municipal Police Officers' Education and
25Training Commission shall make payments on a pro rata basis.

26(2) Money appropriated for general government operations
27includes adequate funding for the recruitment, education and
28training of 290 cadets enrolled in a total of three cadet
29classes.

30Section 1734-H. (Reserved).

1Section 1735-H. Pennsylvania Emergency Management Agency
2(Reserved).

3Section 1736-H. Pennsylvania Fish and Boat Commission
4(Reserved).

5Section 1737-H. State System of Higher Education (Reserved).

6Section 1737.1-H. State-related institutions (Reserved).

7Section 1738-H. Pennsylvania Higher Education Assistance Agency
8(Reserved).

9Section 1739-H. Pennsylvania Historical and Museum Commission.

10Funds appropriated to the Pennsylvania Historical and Museum
11Commission include funds for the commission to enter into an
12agreement with the Department of Conservation and Natural
13Resources regarding the Washington Crossing Historic Park.
14Within 120 days of the effective date of this section, the
15Department of Conservation and Natural Resources shall determine
16whether the commission has clear title to Washington Crossing
17Historic Park. Upon the determination, the commission and the
18Department of Conservation and Natural Resources shall enter
19into an agreement that addresses facility management, personnel
20contracts and associated capital and operational costs. The
21agreement shall be effective upon the release of any remaining
22itemized capital funds for Washington Crossing Historic Park and
23adequate funding as determined by the Department of Conservation
24and Natural Resources and approved by the Governor. Nothing in
25this section may prohibit the Department of Conservation and
26Natural Resources from establishing volunteer groups to assist
27in the operation of the park.

28Section 1740-H. Pennsylvania Infrastructure Investment
29Authority (Reserved).

30Section 1741-H. Environmental Hearing Board (Reserved).

1Section 1742-H. Pennsylvania Board of Probation and Parole
2(Reserved).

3Section 1743-H. (Reserved).

4Section 1744-H. (Reserved).

5Section 1745-H. (Reserved).

6Section 1746-H. (Reserved).

7Section 1747-H. (Reserved).

8Section 1748-H. Commonwealth Financing Authority (Reserved).

9Section 1749-H. Thaddeus Stevens College of Technology
10(Reserved).

11Section 1750-H. Pennsylvania Housing Finance Agency (Reserved).

12Section 1751-H. LIHEABG (Reserved).

13SUBARTICLE C

14STATE GOVERNMENT SUPPORT AGENCIES

15Section 1761-H. Health Care Cost Containment Council.

16The proceeds received from the sale of data may be used for
17the operations of the council.

18Section 1762-H. State Ethics Commission (Reserved).

19Section 1763-H. Legislative Reference Bureau (Reserved).

20Section 1764-H. Legislative Budget and Finance Committee
21(Reserved).

22Section 1765-H. Legislative Data Processing Committee
23(Reserved).

24Section 1766-H. Joint State Government Commission (Reserved).

25Section 1767-H. Joint Legislative Air and Water Pollution
26Control and Conservation Committee (Reserved).

27Section 1768-H. Legislative Audit Advisory Commission
28(Reserved).

29Section 1769-H. Independent Regulatory Review Commission
30(Reserved).

1Section 1770-H. Capitol Preservation Committee (Reserved).

2Section 1771-H. Pennsylvania Commission on Sentencing
3(Reserved).

4Section 1772-H. Center for Rural Pennsylvania (Reserved).

5Section 1773-H. Commonwealth Mail Processing Center (Reserved).

6Section 1774-H. Transfers (Reserved).

7SUBARTICLE D

8JUDICIAL DEPARTMENT

9Section 1781-H. Supreme Court (Reserved).

10Section 1782-H. Superior Court (Reserved).

11Section 1783-H. Commonwealth Court (Reserved).

12Section 1784-H. Courts of common pleas (Reserved).

13Section 1785-H. Community courts; magisterial district judges
14(Reserved).

15Section 1786-H. Philadelphia Traffic Court (Reserved).

16Section 1787-H. Philadelphia Municipal Court (Reserved).

17Section 1788-H. Judicial Conduct Board (Reserved).

18Section 1789-H. Court of Judicial Discipline (Reserved).

19Section 1790-H. Juror cost reimbursement (Reserved).

20Section 1791-H. County court reimbursement (Reserved).

21Section 1792-H. Senior judges (Reserved).

22Section 1793-H. Transfer of funds by Supreme Court (Reserved).

23SUBARTICLE E

24GENERAL ASSEMBLY

25(Reserved)

26ARTICLE XVII-I

272013-2014 RESTRICTIONS ON APPROPRIATIONS

28FOR FUNDS AND ACCOUNTS

29Section 1701-I. Applicability.

30Except as specifically provided in this article, this article

1applies to the act of , 2013 (P.L. No. A), known as the
2General Appropriation Act of 2013 and all other appropriation
3acts of 2013.

4Section 1702-I. State Lottery Fund.

5(1) Funds appropriated for PENNCARE shall not be
6utilized for administrative costs by the Department of Aging.

7(2) (Reserved).

8Section 1703-I. Energy Conservation and Assistance Fund
9(Reserved).

10Section 1704-I. Judicial Computer System Augmentation Account
11(Reserved).

12Section 1704.1-I. Access to Justice Account (Reserved).

13Section 1705-I. Emergency Medical Services Operating Fund
14(Reserved).

15Section 1705.1-I. Manville Property Damage Settlement Account.

16From funds available for asbestos abatement in the Manville
17Property Damage Settlement Account, $100,000 shall be
18appropriated to the Department of Labor and Industry for an
19abatement grant in a home rule county that was formerly a county
20of the second class A.

21Section 1706-I. The State Stores Fund (Reserved).

22Section 1707-I. Motor License Fund (Reserved).

23Section 1708-I. Hazardous Material Response Fund (Reserved).

24Section 1709-I. Milk Marketing Fund (Reserved).

25Section 1710-I. HOME Investment Trust Fund (Reserved).

26Section 1711-I. Tuition Payment Fund (Reserved).

27Section 1712-I. Banking Department Fund (Reserved)

28Section 1713-I. Firearm Records Check Fund (Reserved).

29Section 1714-I. Ben Franklin Technology Development Authority
30Fund (Reserved).

1Section 1715-I. Tobacco Settlement Fund (Reserved).

2Section 1716-I. (Reserved).

3Section 1717-I. Restricted receipt accounts.

4(a) General provisions.--The secretary may create restricted
5receipt accounts for the purpose of administering Federal grants
6only for the purposes designated in this section.

7(b) Department of Community and Economic Development.--The
8following restricted receipt accounts may be established for the
9Department of Community and Economic Development:

10(1) ARC Housing Revolving Loan Program.

11(2) (Reserved).

12(c) Department of Conservation and Natural Resources.--The
13following restricted receipt accounts may be established for the
14Department of Conservation and Natural Resources:

15(1) Federal Aid to Volunteer Fire Companies.

16(2) Federal Land and Water Conservation Fund Act.

17(3) National Forest Reserve Allotment.

18(4) Federal Land and Water Conservation Fund Act -
19Conservation and Natural Resources.

20(d) Department of Education.--The following restricted
21receipt accounts may be established for the Department of
22Education:

23(1) Education of the Disabled - Part C.

24(2) LSTA - Library Grants.

25(3) The Pennsylvania State University Federal Aid.

26(4) Emergency Immigration Education Assistance.

27(5) Education of the Disabled - Part D.

28(6) Homeless Adult Assistance Program.

29(7) Severely Handicapped.

30(8) Medical Assistance Reimbursements to Local Education

1Agencies.

2(e) Department of Environmental Protection.--The following
3restricted receipt accounts may be established for the
4Department of Environmental Protection:

5(1) Federal Water Resources Planning Act.

6(2) Flood Control Payments.

7(3) Soil and Water Conservation Act - Inventory of
8Programs.

9(f) Department of Drug and Alcohol Programs.--The following
10restricted receipt accounts may be established for the
11Department of Drug and Alcohol Programs:

12(1) Share Loan Program.

13(2) (Reserved).

14(g) Department of Transportation.--The following restricted
15receipt accounts may be established for the Department of
16Transportation:

17(1) Capital Assistance Elderly and Handicapped Programs.

18(2) Railroad Rehabilitation and Improvement Assistance.

19(3) Ridesharing/Van Pool Program - Acquisition.

20(h) Pennsylvania Emergency Management Agency.--The following
21restricted receipt accounts may be established for the
22Pennsylvania Emergency Management Agency:

23(1) Receipts from Federal Government - Disaster Relief -
24Disaster Relief Assistance to State and Political
25Subdivisions.

26(2) (Reserved).

27(i) Pennsylvania Historical and Museum Commission.--The
28following restricted receipt accounts may be established for the
29Pennsylvania Historical and Museum Commission:

30(1) Federal Grant - National Historic Preservation Act.

1(2) (Reserved).

2(j) Executive Offices.--The following restricted receipt
3accounts may be established for the Executive Offices:

4(1) Retired Employees Medicare Part D.

5(2) Justice Assistance.

6(3) Juvenile Accountability Incentive.

7(4) Early Retiree Reinsurance Program.

8Section 1718-I. State Gaming Fund.

9Notwithstanding 4 Pa.C.S. Pt. II (relating to gaming) or any
10other provision of law to the contrary, any payment of a slot
11machine license fee under 4 Pa.C.S. § 1209 (relating to slot
12machine license fee) received by the Gaming Control Board after
13June 30, 2013, shall be deposited in and credited to the General
14Fund.

15Section 1719-I. Veterans' Trust Fund (Reserved).

16Section 1720-I. State Farm Products Show Fund (Reserved).

17Section 1721-I. Pennsylvania Race Horse Development Fund
18(Reserved).

19Section 19. Section 1701-O of the act, amended July 2, 2012 
20(P.L.823, No.87), is amended to read:

21Section 1701-O. Audits of Race Horse Development [Funds] Fund.

22The following shall apply:

23(1) By December 31, 2011, and each December 31
24thereafter, the Office of the Budget shall conduct a
25financial audit of all funds distributed under 4 Pa.C.S. §
261406 (relating to distributions from Pennsylvania Race Horse
27Development Fund) for the prior fiscal year. The audit
28[shall] may include recommendations for changes relating to
29the maintenance, use or administration of these funds.

30(2) The audits and audited financial statements required

1under this section shall be open to the public.

2(3) The following apply:

3(i) Each horsemen's organization shall, within 90
4days after the end of the organization's fiscal year,
5prepare annual financial statements in accordance with
6generally accepted accounting principles for the
7horsemen's organization and all of its affiliates.

8(ii) The financial statements required under
9subparagraph (i) shall be prepared beginning in the
10horsemen's organization fiscal year ending prior to June
1130, 2011, and for each fiscal year thereafter.

12(iii) The financial statements required under
13subparagraph (i) shall include additional information as
14necessary to reconcile the information in the financial
15statement to the amounts received by the horsemen's
16organization during the same fiscal year and as otherwise 
17directed by the Office of the Budget.

18(4) The office shall engage independent certified public
19accountants or actuaries to conduct the audit under paragraph
20(1) and to audit the annual financial statements and
21accompanying additional information filed under paragraph (3)
22for each fiscal year. The office shall provide copies of each
23audit to the persons listed in paragraph (5)(ii), (iii), (iv)
24and (v).

25(5) Within ten days of completion of the audits under 
26paragraphs (1) and (4), the horsemen's organization shall
27provide all financial statements[, reports and additional
28information] and reports required under paragraph (3) to all
29of the following within 90 days of the end of the
30organization's fiscal year:

1(i) The Department of Agriculture.

2(ii) The chairman and minority chairman of the
3Community, Economic and Recreational Development
4Committee of the Senate and the chairman and minority
5chairman of the Gaming Oversight Committee of the House
6of Representatives.

7(iii) The chairman and minority chairman of the
8Agriculture and Rural Affairs Committee of the Senate and
9the chairman and minority chairmen of the Agriculture and
10Rural Affairs Committee of the House of Representatives.

11(iv) The Pennsylvania Gaming Control Board.

12(v) The State Horse Racing Commission and the State
13Harness Racing Commission.

14(5.1) Within 90 days of a written request by the Office
15of the Budget for additional information, the horsemen's
16organization shall provide the additional information.

17(6) All distributions under 4 Pa.C.S. § 1406 shall be
18suspended for any horsemen's organization that the office
19certifies is out of compliance with the requirements of this
20section.

21(7) Each horsemen's organization shall cooperate fully
22with all audits under this section and shall reimburse the
23office for all fees and costs to administer this section.

24(8) For the purposes of this section, the term
25"horsemen's organization" shall have the same meaning as
26defined under 4 Pa.C.S. § 1103 (relating to definitions).

27Section 20. Repeals are as follows:

28(1) The General Assembly declares that the repeals under 
29paragraphs (2) and (3) are necessary to effectuate the repeal 
30of sections 606 and 708 of the act.

1(2) The act of July 15, 1919 (P.L.954, No.374),
2entitled, "An act providing for the collection and payment
3over to the Commonwealth by private and public corporations
4of State taxes on scrip, bonds, certificates, and evidences
5of indebtedness issued or assumed by such corporations, and
6requiring certain reports in connection therewith," is
7repealed.

8(3) Sections 17 and 18 of the act of June 22, 1935
9(P.L.414, No.182), known as the State Personal Property Tax
10Act, are repealed.

11(4) The General Assembly declares that the repeal under
12paragraph (5) is necessary to effectuate the addition of
13Subarticle B of Article XVII-A.1 of the act.

14(5) Sections 303, 306 and 307 of the act of June 26, 
152001 (P.L.755, No.77), known as the Tobacco Settlement Act, 
16are repealed.

17(6) The General Assembly declares that the repeal under
18paragraph (7) is necessary to effectuate the addition of
19Subarticle C of Article XVII-A.1 of the act.

20(7) 4 Pa.C.S. §§ 1405(a) and (d) and 1406(a) are
21repealed.

22(8) Section 1725-A of the act of March 10, 1949 (P.L.30, 
23No.14), known as the Public School Code of 1949, is repealed 
24insofar as it is inconsistent with the addition of section 
251722-E(c) of the act.

26(9) 58 Pa.C.S. § 2315 is repealed insofar as it is
27inconsistent with the addition of section 1748-H of the act.

28Section 21. The following provisions shall apply to tax 
29years beginning after December 31, 2013:

30(1) The repeal of sections 606 and 708 of the act.

1(2) Section 20(1), (2) and (3) of this act.

2Section 21.1. Section 3 of the act shall apply to reports,
3returns or other documents due on or after January 1, 2014.

4Section 22. The effective date of the amendments of section
59 and 10 of the act, under section 21(1) of this act, is not
6dependent upon rulemaking by the Department of Revenue nor the
7State Treasurer.

8Section 23. This act shall take effect as follows:

9(1) The following provisions shall take effect January
101, 2014:

11(i) The amendment of section 9 of the act.

12(ii) The amendment of section 10 of the act.

13(2) The amendment of section 1701-O of the act shall
14take effect in 60 days.

15(3) The remainder of this act shall take effect July 1,
162013, or immediately, whichever is later.