PRINTER'S NO. 1950
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
1478
Session of
2019
INTRODUCED BY NEILSON, M. K. KELLER, READSHAW AND SAYLOR,
JUNE 3, 2019
REFERRED TO COMMITTEE ON FINANCE, JUNE 3, 2019
AN ACT
Amending the act of April 9, 1929 (P.L.343, No.176), entitled,
as amended, "An act relating to the finances of the State
government; providing for cancer control, prevention and
research, for ambulatory surgical center data collection, for
the Joint Underwriting Association, for entertainment
business financial management firms, for private dam
financial assurance and for reinstatement of item vetoes;
providing for the settlement, assessment, collection, and
lien of taxes, bonus, and all other accounts due the
Commonwealth, the collection and recovery of fees and other
money or property due or belonging to the Commonwealth, or
any agency thereof, including escheated property and the
proceeds of its sale, the custody and disbursement or other
disposition of funds and securities belonging to or in the
possession of the Commonwealth, and the settlement of claims
against the Commonwealth, the resettlement of accounts and
appeals to the courts, refunds of moneys erroneously paid to
the Commonwealth, auditing the accounts of the Commonwealth
and all agencies thereof, of all public officers collecting
moneys payable to the Commonwealth, or any agency thereof,
and all receipts of appropriations from the Commonwealth,
authorizing the Commonwealth to issue tax anticipation notes
to defray current expenses, implementing the provisions of
section 7(a) of Article VIII of the Constitution of
Pennsylvania authorizing and restricting the incurring of
certain debt and imposing penalties; affecting every
department, board, commission, and officer of the State
government, every political subdivision of the State, and
certain officers of such subdivisions, every person,
association, and corporation required to pay, assess, or
collect taxes, or to make returns or reports under the laws
imposing taxes for State purposes, or to pay license fees or
other moneys to the Commonwealth, or any agency thereof,
every State depository and every debtor or creditor of the
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
31
32
33
34
Commonwealth," providing for fraternal and agricultural
organizations.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. The act of April 9, 1929 (P.L.343, No.176), known
as The Fiscal Code, is amended by adding an article to read:
ARTICLE XVI-L
FRATERNAL AND AGRICULTURAL ORGANIZATIONS
Section 1601-L. Scope of article.
This article applies to certain fraternal and agricultural
organizations.
Section 1602-L. Nature of organizations.
Notwithstanding a provision to the contrary in the act of
November 26, 1997 (P.L.508, No.55), known as the Institutions of
Purely Public Charity Act, the following shall be deemed an
institution of purely public charity under the Institutions of
Purely Public Charity Act:
(1) Fraternal beneficiary societies, orders or
associations operating under the lodge system and providing
for the payment of life, sick, accident or other benefits to
the members of the society, order or association or their
dependents and domestic fraternal societies, orders or
associations operating under the lodge system, the net
earnings of which are devoted exclusively to religious,
charitable, scientific, literary, educational and fraternal
purposes, in each case if the following apply:
(i) the organization has been operating in this
Commonwealth for not less than 100 years;
(ii) the organization qualifies for an exemption
from taxation under section 501(c)(8) or (10) of the
Internal Revenue Code of 1986 (Public Law 99-514, 26
20190HB1478PN1950 - 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
31
U.S.C. § 501(c)(8) and (10)); and
(iii) the organization has not been issued a license
under the act of April 12, 1951 (P.L.90, No.21), known as
the Liquor Code.
(2) Title holding organizations that qualify for an
exemption from taxation under section 501(c)(2) of the
Internal Revenue Code of 1986 (Public Law 99-514, 26 U.S.C. §
501(c)(2)) that are wholly owned or controlled by one or more
fraternal organizations described in paragraph (1).
(3) An agricultural organization if the following apply:
(i) the organization has been operating in this
Commonwealth for not less than 100 years;
(ii) the organization qualifies for exemption from
taxation under section 501(c)(5) of the Internal Revenue
Code of 1986 (Public Law 99-514, 26 U.S.C. § 501(c)(5));
and
(iii) the organization has not been issued a license
under the Liquor Code.
Section 2. This act shall take effect in 60 days.
20190HB1478PN1950 - 3 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19