PRINTER'S NO. 2768
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
2354
Session of
2022
INTRODUCED BY RYAN, COOK, GUENST, N. NELSON, DeLUCA AND CIRESI,
MARCH 8, 2022
REFERRED TO COMMITTEE ON FINANCE, MARCH 8, 2022
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," providing for frontline worker tax rebate; and
making a continuing appropriation from the COVID-19 Response
Restricted Account.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. The act of March 4, 1971 (P.L.6, No.2), known as
the Tax Reform Code of 1971, is amended by adding an article to
read:
ARTICLE XXIX-I
FRONTLINE WORKER TAX REBATE
Section 2901-I. Scope of article.
This article relates to a frontline worker tax rebate.
Section 2902-I. Definitions.
The following words and phrases when used in this article
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
shall have the meanings given to them in this section unless the
context clearly indicates otherwise:
"Ambulance." Any vehicle which is specifically designed,
constructed or modified and equipped and is used or intended to
be used and is maintained or operated for the purpose of
providing emergency medical care to and transportation of human
patients. The term includes advanced or basic life support
vehicles that may or may not transport human patients.
"Department." The Department of Revenue of the Commonwealth.
"Frontline worker." An employee of a hospital who is
involved in direct patient care activities and clinical care
services, including the transport of a patient to a hospital by
ambulance. The term does not include hospital executives,
contracted staff or administrators.
"Hospital." The following:
(1) Any of the following:
(i) A hospital licensed by the Department of Health
under section 808 of the act of July 19, 1979 (P.L.130,
No.48), known as the Health Care Facilities Act, that
provides inpatient medical care and other related
services for surgery, acute medical conditions or
injuries.
(ii) A hospital licensed by the Department of Health
under section 808 of the Health Care Facilities Act that
specializes in services exclusively to infants, children,
adolescents and young adults from birth up to 21 years of
age.
(iii) A critical access hospital.
(2) The term does not include a Federal veterans'
affairs hospital or a State-owned psychiatric hospital.
20220HB2354PN2768 - 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
"Rebate." A frontline worker tax rebate authorized under
this article.
"Tax year." The tax year ending on December 31, 2021.
"Taxpayer." An individual who is employed as a frontline
worker and subject to the tax under Article III.
Section 2903-I. Rebate qualifications.
(a) Issuance of rebate.--Subject to section 2904-I, a rebate
shall be issued to a taxpayer if all of the following apply:
(1) The taxpayer is currently employed as a frontline
worker in this Commonwealth.
(2) The taxpayer was employed as a frontline worker in
this Commonwealth during the period beginning after March 13,
2020, and prior to July 1, 2022.
(3) The taxpayer applies for a rebate in the form and
time prescribed by the department.
(b) Amount.--The following shall apply:
(1) Except as provided under paragraph (2), a rebate
shall be equal to 100% of the tax owed by a taxpayer under
Article III for the taxable year, or $2,500, whichever is
less.
(2) The amount of a rebate shall be reduced by the
dollar amount of a payment received by the taxpayer under
section 102-J of the act of April 9, 1929 (P.L.343, No.176),
known as The Fiscal Code.
(c) Limitation.--No taxpayer shall be eligible to receive
more than one rebate.
Section 2904-I. Rebate administration.
(a) Duties of department.--The department shall establish
administrative and application procedures and deadlines
necessary to implement and administer this article. The
20220HB2354PN2768 - 3 -
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
department may establish guidelines for the implementation of
this article.
(b) Acceptance.--The department shall begin accepting
applications no later than 30 days after the effective date of
this section.
(c) Review and approval.--Within 30 days after receiving a
complete and correct application, the department shall review an
application and determine if a taxpayer meets the rebate
qualifications under section 2903-I.
Section 2905-I. Petitions for review.
A taxpayer whose rebate is either denied, corrected or
otherwise adversely treated upon review by the department may
petition for an administrative review in the manner prescribed
by the department. An individual aggrieved by the department's
action in connection with the administrative review may petition
for review in the manner specified in Part X of Article III.
Section 2906-I. Penalties.
(a) Imposition.--A taxpayer who receives a rebate by
providing false or misleading information to the department or
who otherwise improperly receives a rebate may be required to do
the following:
(1) Refund to the department the amount of rebate
received.
(2) Pay a civil penalty of $100 to the department.
(b) Offset.--The department may offset any rebate due to a
taxpayer against collectible liabilities owed to the
Commonwealth by the taxpayer for taxes imposed under Article
III.
Section 2907-I. Erroneous rebates.
(a) Correction.--If the department determines or finds a
20220HB2354PN2768 - 4 -
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
rebate to have been incorrectly or erroneously paid, the
department shall redetermine the correct amount of the rebate,
if any, and notify the taxpayer of the reason for the correction
and the amount of the rebate.
(b) Recovery.--If a rebate has been issued in error and the
taxpayer fails to refund the rebate upon the department's
request, the rebate shall be recoverable by the department in
the manner provided for recovering delinquent taxes in Part X of
Article III.
Section 2908-I. Construction.
Notwithstanding any other provision of law, a rebate received
under this article shall not be considered "income" under
Article III or for purposes of determining eligibility for any
other State government program.
Section 2909-I. Continuing appropriation.
Money in the COVID-19 Response Restricted Account shall be
appropriated on a continuing basis, upon approval of the
Governor, to the department for the payment of rebates under
this article.
Section 2910-I. Expiration.
This article shall expire December 31, 2022.
Section 2. This act shall take effect immediately.
20220HB2354PN2768 - 5 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22