Regular Session 2021-2022 House Bill 1114 P.N. 1163

PRINTER'S NO. 1163

THE GENERAL ASSEMBLY OF PENNSYLVANIA

HOUSE BILL

No.

1114

Session of

2021

INTRODUCED BY RYAN, KAUFFMAN, RAPP, STAATS, JAMES, LONGIETTI,

DRISCOLL, NEILSON, N. NELSON, WEBSTER AND WHEELAND,

APRIL 7, 2021

REFERRED TO COMMITTEE ON COMMERCE, APRIL 7, 2021

AN ACT

Amending the act of April 9, 1929 (P.L.343, No.176), entitled

"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

Commonwealth," in emergency COVID-19 response, further

providing for Hospitality Industry Recovery Program.

The General Assembly of the Commonwealth of Pennsylvania

hereby enacts as follows:

Section 1. The definition of "eligible applicant" in section

134-C(e) of the act of April 9, 1929 (P.L.343, No.176), known as

The Fiscal Code, added February 5, 2021 (P.L.1, No.1), is

amended to read:

Section 134-C. Hospitality Industry Recovery Program.

* * *

(e) Definitions.--The following words and phrases when used

in this section shall have the meanings given to them in this

subsection unless the context clearly indicates otherwise:

* * *

"Eligible applicant." A for-profit entity that meets each of

the following:

(1) Is not publicly traded.

(2) Experienced a reduction in revenue in calendar year

2020, measured as follows:

(i) the applicant had gross receipts during the

first, second, third or fourth quarter in calendar year

2020 that demonstrate at least a 25% reduction from the

applicant's gross receipts during the same quarter in

calendar year 2019;

(ii) if the applicant was not in business during the

first or second quarter of calendar year 2019, but was in

business during the third and fourth quarters of calendar

year 2019, the applicant had gross receipts during the

first, second, third or fourth quarter of calendar year

2020 that demonstrate at least a 25% reduction from the

20210HB1114PN1163 - 2 -

applicant's gross receipts during the third or fourth

quarter of calendar year 2019;

(iii) if the applicant was not in business during

the first, second or third quarter of calendar year 2019,

but was in business during the fourth quarter of calendar

year 2019, the applicant had gross receipts during the

first, second, third or fourth quarter of calendar year

2020 that demonstrate at least a 25% reduction from the

fourth quarter of calendar year 2019;

(iv) if the applicant was not in business during

calendar year 2019, but was in operation on February 15,

2020, the applicant had gross receipts during the second,

third or fourth quarter of calendar year 2020 that

demonstrate at least a 25% reduction from the gross

receipts of the entity during the first quarter of

calendar year 2020; or

(v) an applicant that was in operation in all four

quarters of calendar year 2019 is deemed to have

experienced the revenue reduction in subparagraph (i) if

the applicant experienced a reduction in annual receipts

of at least 25% in 2020 compared to 2019 and the

applicant provides copies of its annual Federal tax forms

substantiating the revenue decline.

(vi) If an applicant changed ownership or control in

calendar year 2020, the applicant may measure its

reduction in revenue in calendar year 2020 under

subparagraphs (i), (ii), (iii), (iv) or (v) using the

gross receipts of the entity for 2019.

(3) Meets each of the following conditions as of

February 15, 2020:

20210HB1114PN1163 - 3 -

(i) One of the following:

(A) Operates a place of business within this

Commonwealth having a NAICS designation within the

Accommodation subsector (721) or Food Services and

Drinking Places subsector (722) and where

accommodations, food or drink is served to or

provided for the public, with or without charge.

(B) Operates a place of business within this

Commonwealth having a NAICS designation within the

Other Amusement and Recreation Industries subsector

(7139) and where the business is primarily engaged in

the operation of a golf course or country club, ski

facility, marina, fitness or recreational sports

center, bowling center or other amusement and

recreation service.

(ii) Has fewer than 300 full-time equivalent

employees. For purposes of determining the number of

full-time equivalent employees under this subparagraph,

the calculation shall include each employee of the

eligible applicant notwithstanding whether the eligible

applicant has employees at multiple locations.

(iii) Has a maximum tangible net worth of not more

than $15,000,000 computed in accordance with generally

accepted accounting principles.

* * *

Section 2. The amendment of the definition of "eligible

applicant" in section 134-C(e) of the act shall apply

retroactively to February 5, 2021.

Section 3. This act shall take effect immediately.

20210HB1114PN1163 - 4 -