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PRIOR PRINTER'S NO. 1711
PRINTER'S NO. 4080
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
1280
Session of
2015
INTRODUCED BY FARRY, HANNA, BISHOP, THOMAS, McNEILL AND BARBIN,
JUNE 5, 2015
AS AMENDED ON SECOND CONSIDERATION, HOUSE OF REPRESENTATIVES,
OCTOBER 19, 2016
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," providing for prohibition of a RECYCLABLE plastic
bag ban, fee, surcharge or tax.
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 an article to
read:
ARTICLE XXIX-G XXIX-H
PROHIBITION OF A RECYCLABLE PLASTIC BAG BAN, FEE, SURCHARGE OR
TAX
Section 2901-G 2901-H . Scope.
This article prohibits the imposition of a ban, fee,
surcharge or tax on the provision of RECYCLABLE plastic bags at
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the point of sale of consumer goods in this Commonwealth.
Section 2902-G 2902-H . Definitions.
The following words and phrases when used in this article
shall have the meanings given to them in this section unless the
context clearly indicates otherwise:
"Consumer good." A good that is sold at retail to a
purchaser for personal consumption or household use.
"Department." The Department of Revenue of the Commonwealth.
"Plastic "RECYCLABLE PLASTIC bag." A bag or pouch of
flexible packaging made of thin, flexible, plastic film that is
designed and intended to be used for the carrying of goods
purchased at a retail establishment , THAT CAN BE RECYCLED and
that is provided to the purchaser by the retail establishment at
the point of sale. The term does not include:
(1) A reusable bag or pouch specifically designed for
multiple uses and that is made of cloth, fabric or durable
plastic of at least 2.25 mils.
(2) A bag or pouch to carry or bundle produce for
delivery to the point of sale at a retail establishment.
(3) A bag or pouch made of compostable materials that
meets the American Society for Testing and Materials (ASTM)
D6400 standard for composite plastic. THE POINT OF SALE. THE
TERM DOES NOT INCLUDE A REUSABLE BAG OR POUCH SPECIFICALLY
DESIGNED FOR MULTIPLE USES AND THAT IS MADE OF CLOTH, FABRIC
OR DURABLE PLASTIC.
"Retail establishment." An establishment that sells or
offers to sell consumer goods to the public at retail.
Section 2903-G 2903-H . Prohibition on the imposition of a
plastic bag ban, fee, surcharge or tax ON A
RECYCLABLE BAG .
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On and after the effective date of this article, it is
prohibited to impose a tax, surcharge, ban or fee on a
RECYCLABLE plastic bag supplied by a retail establishment to a
purchaser of consumer goods at the point of sale in this
Commonwealth.
Section 2904-G 2904-H . Regulations.
The department shall promulgate rules and regulations
necessary to administer and enforce this article.
Section 2. This act shall take effect in 60 days.
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