PRINTER'S NO. 117
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
123
Session of
2019
INTRODUCED BY D. MILLER, A. DAVIS, McNEILL, SCHLOSSBERG,
FREEMAN, T. DAVIS, STURLA, YOUNGBLOOD, CIRESI, DeLUCA, OTTEN,
HILL-EVANS AND McCLINTON, JANUARY 28, 2019
REFERRED TO COMMITTEE ON FINANCE, JANUARY 28, 2019
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 personal income tax, further providing for
special tax provisions for poverty.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 304(d) of the act of March 4, 1971
(P.L.6, No.2), known as the Tax Reform Code of 1971, is amended
by adding a clause to read:
Section 304. Special Tax Provisions for Poverty.--* * *
(d) Any claim for special tax provisions hereunder shall be
determined in accordance with the following:
* * *
(4) For the tax year immediately following the effective
date of this clause and for every tax year thereafter, the
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poverty income amounts under clause (1) shall be increased by an
annual cost-of-living adjustment calculated by applying the
percentage change in the Consumer Price Index for All Urban
Consumers (CPI-U) for the Pennsylvania, New Jersey, Delaware and
Maryland area, for the most recent twelve-month period for which
figures have been officially reported by the United States
Department of Labor, Bureau of Labor Statistics immediately
prior to the date the adjustment is due to take effect, to the
then current poverty income amounts. The percentage increase and
the new poverty income amounts shall be determined by the
department prior to the annual effective date of the adjustment
and shall transmit notice to the Legislative Reference Bureau
for publication in the Pennsylvania Bulletin within ten days of
the date such determination is made. The poverty income amounts
may not be decreased as a result of a negative percentage change
in the CPI-U for the Pennsylvania, New Jersey, Delaware and
Maryland area.
Section 2. This act shall take effect in 60 days.
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