PRINTER'S NO. 1623
THE GENERAL ASSEMBLY OF PENNSYLVANIA
INTRODUCED BY HUGHES, STACK, WASHINGTON, TEPLITZ, FONTANA, FARNESE, RAFFERTY, SMITH, GREENLEAF, ERICKSON, COSTA, DINNIMAN AND SOLOBAY, DECEMBER 3, 2013
REFERRED TO FINANCE, DECEMBER 3, 2013
1Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An
2act relating to tax reform and State taxation by codifying
3and enumerating certain subjects of taxation and imposing
4taxes thereon; providing procedures for the payment,
5collection, administration and enforcement thereof; providing
6for tax credits in certain cases; conferring powers and
7imposing duties upon the Department of Revenue, certain
8employers, fiduciaries, individuals, persons, corporations
9and other entities; prescribing crimes, offenses and
10penalties," providing for a teacher tax credit.
17TEACHER TAX CREDIT
18Section 1701-B.2. Short title.
21Section 1702-B.2. Definitions.
10"Department." The Department of Revenue of the Commonwealth.
15"Taxpayer." An individual subject to tax under Article III.
16Section 1703-B.2. Tax credit for teachers.
21Section 1704-B.2. Limitation on credits.
26Section 1705-B.2. Application.
29Section 1706-B.2. Administration.
30The department shall promulgate rules and regulations to
1administer the provisions of this article.
4Section 3. This act shall take effect immediately.