PRINTER'S NO. 187
THE GENERAL ASSEMBLY OF PENNSYLVANIA
SENATE BILL
No.
220
Session of
2019
INTRODUCED BY HUGHES, LEACH, FARNESE, TARTAGLIONE, SABATINA,
BREWSTER, FONTANA, COSTA, SCAVELLO AND SCHWANK,
FEBRUARY 5, 2019
REFERRED TO FINANCE, FEBRUARY 5, 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)(1) of the act of March 4, 1971
(P.L.6, No.2), known as the Tax Reform Code of 1971, is amended
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:
(1) If the poverty income of the claimant during an entire
taxable year is six thousand five hundred dollars ($6,500) or
less, or, in the case of a married claimant, if the joint
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poverty income of the claimant and the claimant's spouse during
an entire taxable year is thirteen thousand dollars ($13,000) or
less, the claimant shall be entitled to a refund or forgiveness
of any moneys which have been paid over to (or would except for
the provisions of this act be payable to) the Commonwealth under
the provisions of this article, with an additional income
allowance of [nine thousand five hundred dollars ($9,500)] ten
thousand five hundred dollars ($10,500) for each dependent of
the claimant. For purposes of this subsection, a claimant shall
not be considered to be married if:
(i) The claimant and the claimant's spouse file separate
returns; and
(ii) The claimant and the claimant's spouse live apart at
all times during the last six months of the taxable year or are
separated pursuant to a written separation agreement.
* * *
Section 2. The amendment of section 304(d)(1) of the act
shall apply to taxable years beginning after December 31, 2018.
Section 3. This act shall take effect in 60 days.
20190SB0220PN0187 - 2 -
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