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PRINTER'S NO. 3728
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
2498
Session of
2020
INTRODUCED BY BARRAR, FRITZ, SCHLEGEL CULVER, FEE, JAMES,
KAUFFMAN, RYAN, YOUNGBLOOD, NEILSON, GILLEN, DeLUCA,
TOMLINSON, READSHAW, SAYLOR, MENTZER AND DEASY, MAY 12, 2020
REFERRED TO COMMITTEE ON EDUCATION, MAY 12, 2020
AN ACT
Amending the act of March 10, 1949 (P.L.30, No.14), entitled "An
act relating to the public school system, including certain
provisions applicable as well to private and parochial
schools; amending, revising, consolidating and changing the
laws relating thereto," in educational tax credits, further
providing for tax credits.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 2005-B(j)(5) of the act of March 10, 1949
(P.L.30, No.14), known as the Public School Code of 1949, is
amended and the section is amended by adding a subsection to
read:
Section 2005-B. Tax credits.
* * *
(g.2) Application and approval of credits.--Notwithstanding
subsections (g) and (g.1), the application and approval process
for tax credits for fiscal year 2020-2021 shall be in accordance
with the following:
(1) Except as provided in paragraph (2), the department
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may accept applications for tax credits available during the
2020-2021 fiscal year no earlier than October 1, 2020.
(2) The application of any business firm for tax credits
available during the 2020-2021 fiscal year as part of the
second year of a two-year commitment or as a renewal of a
two-year commitment which was fulfilled in the previous
fiscal year may be accepted no earlier than August 15, 2020.
In order to be eligible for the early application date under
this paragraph, the contributions included in the second year
of a two-year commitment or renewal of a two-year commitment
must be made to the same type of organization.
(3) Applications for tax credits submitted on October 1,
2020, under paragraph (1) for a two-year commitment by a
business firm that applied for and was denied credits in the
prior fiscal year and that had been approved for tax credits
in a prior fiscal year shall be considered prior to an
application from a business firm that does not meet the
criteria in this paragraph. A business firm seeking
preference under this paragraph shall include proof of prior
approval tax credits in its October 1, 2020, application.
(4) The department shall give written notice of its
approval to each business firm that submitted a completed
application under this subsection by November 15, 2020, or 30
days following receipt of the completed application,
whichever is later.
(5) The department shall give written notice of its
approval to each business firm that submitted a completed
application under subsection (j)(2) within 30 days following
receipt of the completed application.
(6) Should the department fail, for a period of at least
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10 days, to timely transmit any of the written notices
required by this subsection, the affected business may bring
an action for injunction or other appropriate relief in
Commonwealth Court.
* * *
(j) Reallocation of tax credits.--
* * *
(5) Subsections (b) [and], (g) and (g.2) shall not apply
to an application for reallocation of tax credits under this
subsection.
Section 2. This act shall take effect immediately.
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