PRINTER'S NO. 588
THE GENERAL ASSEMBLY OF PENNSYLVANIA
SENATE BILL
No.
595
Session of
2015
INTRODUCED BY DINNIMAN, FONTANA, ALLOWAY, HUGHES, COSTA, BROWNE,
SMITH, FARNESE AND BREWSTER, MARCH 6, 2015
REFERRED TO FINANCE, MARCH 6, 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," providing for an approved pet foster care
provider tax credit.
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 XVIII-G
APPROVED PET FOSTER CARE PROVIDER TAX CREDIT
Section 1801-G. 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:
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
"Active military service member." A military service member
who is on active duty.
"Approved pet foster care provider." An individual who
resides in this Commonwealth and provides pet foster care that
meets the criteria under section 1808-G. The term does not
include any holder of a kennel license issued under the act of
December 7, 1982 (P.L.784, No.225), known as the Dog Law.
"Bird." A member of the class Aves.
"Care for a pet." Actions provided for the feeding,
exercise, grooming and care for a pet.
"Cat." The genus and species known as Felis catus.
"Department." The Department of Revenue of the Commonwealth.
"Director." The director of the Bureau of Dog Law
Enforcement in the Department of Agriculture of the
Commonwealth.
"Dog." The genus and species known as Canis familiaris.
"Ferret." A member of the family Mustelidae.
"Horse." The genus and species known as Equus ferus.
"Military service member." A member of any of the armed
forces of the United States who is a resident of this
Commonwealth.
"Pet." A dog, cat, horse, bird, ferret or rabbit owned by a
military service member.
"Pet foster care." Care for a pet provided without charge by
an approved pet foster care provider during the period of time a
pet owner is an active military service member.
"Pet foster care organization." A nonprofit organization as
defined under section 501(c)(3) of the Internal Revenue Code of
1986 (Public Law 99-514, 26 U.S.C. § 501(c)(3)) that places pets
with approved pet foster care providers to provide pet foster
20150SB0595PN0588 - 2 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
care during the period of time the pet owner is an active
military service member.
"Pet owner." An individual who owns a pet and is an active
military service member during the fiscal year.
"Qualified tax liability." The liability for taxes imposed
on a taxpayer under Article III, excluding any tax withheld by
an employer under Article III.
"Rabbit." A member of the family Leporidae.
"Tax credit." The tax credit available to approved pet
foster care providers under this article.
"Taxpayer." An individual subject to payment of taxes under
Article III.
Section 1802-G. Application.
(a) Application to department.--A taxpayer may submit an
application for a tax credit under this article in a manner
required and on a form established by the department. The
application shall contain the following information:
(1) The name and tax identification number of the
taxpayer.
(2) The name and location of the pet foster care
organization from which the taxpayer received certification
as an approved pet foster care provider and with which the
taxpayer entered into a pet foster care agreement.
(3) Information relating to the certification of the
taxpayer as an approved pet foster care provider as provided
under section 1807-G.
(4) Other information deemed appropriate by the
department.
(b) Procedure.--The application shall be attached to the
applicant's annual tax return required to be filed under Article
20150SB0595PN0588 - 3 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
III.
Section 1803-G. Taxpayer credit.
A taxpayer may claim a tax credit against the qualified tax
liability of the taxpayer if the taxpayer is an approved pet
foster care provider.
Section 1804-G. Taxpayer eligibility.
(a) Credit.--A taxpayer shall be eligible for a tax credit
under subsection (b) against the tax imposed under Article III
if the taxpayer is an approved pet foster care provider.
(b) Maximum credit.--The following apply:
(1) A taxpayer who qualifies under subsection (a) may
claim a maximum tax credit of $100 for every 90 days of pet
foster care provided, not to exceed a maximum of $400 per
taxable year.
(2) The amounts contained in paragraph (1) shall apply
regardless of the number of pets provided pet foster care
during the taxable year.
Section 1805-G. Carryover and carryback.
(a) General rule.--If the taxpayer cannot use the entire
amount of the tax credit for the taxable year in which the
taxpayer is eligible for the credit, the excess may be carried
over to succeeding taxable years and used as a credit against
the qualified tax liability of the taxpayer for those taxable
years. Each time the tax credit is carried over to a succeeding
taxable year, it shall be reduced by the amount that was used as
a credit during the immediately preceding taxable year. The tax
credit provided by this article may be carried over and applied
to succeeding taxable years for no more than three taxable years
following the first taxable year for which the taxpayer was
entitled to claim the credit.
20150SB0595PN0588 - 4 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
(b) Application of credit.--A tax credit approved by the
department in a taxable year shall first be applied against the
taxpayer's qualified liability for the current taxable year as
of the date on which the credit was approved before the tax
credit can be applied against any tax liability under subsection
(a).
(c) Limitations.--A taxpayer is not entitled to carry back,
obtain a refund of, sell or assign an unused tax credit.
Section 1806-G. Total amount of credits.
The total aggregate amount of tax credits authorized by this
article shall not exceed $100,000 in each fiscal year.
Section 1807-G. Certification.
(a) Application.--The individual who provides pet foster
care may apply to the pet foster care organization with which
the individual entered into an agreement to provide pet foster
care for certification as an approved pet foster care provider.
The individual shall sign and submit the application to the pet
foster care organization.
(b) Review by pet foster organization.--The director of the
pet foster care organization shall review and sign the
application attesting to the individual's status as an approved
pet foster care provider and the dates during which the approved
pet foster care provider provided the pet foster care pursuant
to the agreement with the pet foster care organization.
(c) Application forwarded.--Upon the signing of the
application under subsection (b), the application shall be
forwarded to the department for final review and processing.
Section 1808-G. Criteria for certification.
(a) General rule.--The director in coordination with one or
more pet foster care organizations shall jointly develop and
20150SB0595PN0588 - 5 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
implement criteria and a system to establish requirements for
certification of approved pet foster care providers.
(b) Factors.--To determine whether to certify an individual
as an approved pet foster care provider, the following factors
shall be considered:
(1) Whether the applicant currently owns a pet or
whether the applicant has owned a pet within the immediately
preceding five years.
(2) Veterinarian records or references related to the
care of previous or current pets of the applicant.
(3) The applicant's personal references.
(4) The physical safety and condition of the applicant's
home for the care of a pet.
Section 1809-G. Guidelines.
The department shall adopt guidelines, including forms,
necessary to administer this article. The department may require
proof of the claim for tax credit.
Section 1810-G. Report to General Assembly.
(a) Report.--No later than June 1, 2017, the department
shall submit a report on the tax credits granted under this
article and the applicability of the tax credit to approved pet
foster care providers.
(b) Contents.--The report shall include the name of each
taxpayer who utilized the credit as of the date of the report
and the amount of credits approved. The report may include
recommendations for changes in the calculation or administration
of the tax credit and other information that the department
deems appropriate.
(c) Submission.--The report shall be submitted to following:
(1) The chairman and minority chairman of the
20150SB0595PN0588 - 6 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
Appropriations Committee of the Senate.
(2) The chairman and minority chairman of the
Appropriations Committee of the House of Representatives.
(3) The chairman and minority chairman of the Finance
Committee of the Senate.
(4) The chairman and minority chairman of the Finance
Committee of the House of Representatives.
Section 1811-G. Penalty.
A taxpayer who claims a credit under this article but fails
to meet the standards under section 1804-G shall repay the full
amount of the tax credit to the Commonwealth.
Section 1812-G. Applicability.
This article shall apply to tax years beginning after
December 31, 2015.
Section 2. This act shall take effect immediately.
20150SB0595PN0588 - 7 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15