PRINTER'S NO. 1280
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
995
Session of
2015
INTRODUCED BY MURT AND COHEN, APRIL 20, 2015
REFERRED TO COMMITTEE ON FINANCE, APRIL 20, 2015
AN ACT
Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An
act relating to tax reform and State taxation by codifying
and enumerating certain subjects of taxation and imposing
taxes thereon; providing procedures for the payment,
collection, administration and enforcement thereof; providing
for tax credits in certain cases; conferring powers and
imposing duties upon the Department of Revenue, certain
employers, fiduciaries, individuals, persons, corporations
and other entities; prescribing crimes, offenses and
penalties," in cigarette tax, providing for additional
cigarette tax; and establishing the Adult Intellectual
Disabilities and Autism Waiting List Restricted Account.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. The act of March 4, 1971 (P.L.6, No.2), known as
the Tax Reform Code of 1971, is amended by adding a section to
read:
Section 1212. Additional Cigarette Tax.--(a) In addition to
the tax imposed under section 1206, an excise tax of four cents
per cigarette shall be imposed upon the sale or possession of
cigarettes within this Commonwealth.
(b) There is established in the State Treasury a special
account to be known as the Adult Intellectual Disabilities and
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Autism Waiting List Restricted Account.
(c) All money generated from the tax under subsection (a)
shall be deposited into the account for the purposes set forth
in subsection (f).
(d) All earnings received from the investment or deposit of
the money in the account shall be deposited into the account for
the purposes authorized by this section.
(e) Any unexpended money and any interest earned on the
money in the account may not be transferred or revert to the
General Fund and shall remain in the account to be used by the
Department of Human Services for the purposes specified in this
section.
(f) (1) Any funds in the account may not supplant resources
for existing community resources.
(2) Any funds in the account shall be used for the purpose
of consumer-centered planning.
(3) Any funds remaining in the account after making the
expenditures under paragraph (2) shall be used for one-time
costs associated with the community intellectual disabilities
and autism services system.
(g) As used in this section, the term "account" means the
Adult Intellectual Disabilities and Autism Waiting List
Restricted Account.
Section 2. This act shall take effect in 60 days.
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