PRINTER'S NO. 1348
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
1249
Session of
2023
INTRODUCED BY MUNROE, SAMUELSON, VENKAT, MADDEN, SCHLOSSBERG,
BRENNAN, SANCHEZ, HILL-EVANS, WARREN, NEILSON, DELLOSO,
GUENST, WAXMAN, HADDOCK, DONAHUE, DALEY, SHUSTERMAN, STEELE,
KHAN, BOROWSKI, CEPEDA-FREYTIZ, HARKINS, MALAGARI, SCOTT,
WEBSTER AND PIELLI, MAY 24, 2023
REFERRED TO COMMITTEE ON FINANCE, MAY 24, 2023
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 Pennsylvania Individual Recruitment
and Retention Tax Credit.
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 XIX-J
PENNSYLVANIA INDIVIDUAL RECRUITMENT
AND RETENTION TAX CREDIT
Section 1901-J. Scope of article.
This article relates to the Pennsylvania Individual
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Recruitment and Retention Tax Credit.
Section 1902-J. Definitions.
The following words and phrases when used in this article
shall have the meanings given to them in this section unless the
context clearly indicates otherwise:
"Department." The Department of Revenue of the Commonwealth.
"Qualifying taxpayer." Either:
(1) a resident individual who becomes a recently
certified professional after December 31, 2022, and
subsequently obtains employment within this Commonwealth
after December 31, 2022, in the field for which the
individual is certified; or
(2) an individual who was certified in another state of
the United States in one of the fields enumerated in the
definition of recently certified professional prior to
January 1, 2023, becomes a resident individual of this
Commonwealth after December 31, 2022, and obtains employment
in this Commonwealth in the field for which the individual is
certified.
"Recently certified professional." An individual who
receives one of the following after December 31, 2022:
(1) One of the following teaching certifications:
(i) Instructional certificate - level I.
(ii) Educational specialist certificate - level I.
(iii) Program specialist certificate.
(iv) Supervisory certificate; administrative
certificate - level I.
(v) Letters of eligibility.
(vi) Career and technical education instructional
certificate - instructional I.
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(vii) Career and technical supervisory certificate.
(viii) Career and technical education director
certificate.
(2) A certification received under 53 Pa.C.S. Ch. 21
Subch. D (relating to Municipal Police Education and
Training).
(3) A graduate of the Pennsylvania State Police Academy.
(4) A certification received under 44 Pa.C.S. Ch. 74
(relating to sheriffs and deputy sheriffs), except
individuals elected to the Office of Sheriff.
(5) One of the following health care professional
credentials:
(i) Registered nurse.
(ii) Licensed practical nurse.
(iii) Certified registered nurse practitioner.
(iv) Clinical nurse specialist.
(v) Certified registered nurse anesthetists.
(vi) Registered nurse aid.
"Resident individual." As defined in section 301.
"Tax credit." The Pennsylvania Individual Recruitment and
Retention Tax Credit authorized under this article.
"Tax liability." The liability for taxes imposed on
individuals under section 302.
"Taxpayer." A resident individual subject to the tax imposed
under Article III.
Section 1903-J. Credit for attraction and retention of needed
professionals.
(a) Tax credit.--For taxable years beginning after December
31, 2022, a qualifying taxpayer may claim a tax credit, to be
known as the Pennsylvania Individual Recruitment and Retention
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Tax Credit, not to exceed $2,500 against the taxpayer's tax
liability for wages earned as a recently certified professional.
(b) Claim of tax credit.--A taxpayer must claim a tax credit
on a return filed under section 330.
(c) Adequate proof of qualifications.--A taxpayer must
provide the department with proof that the taxpayer meets the
requirements of a qualified taxpayer.
(d) Applicability of tax credit.--The tax credit shall be
considered a payment of estimated tax made under Part VIII of
Article III.
(e) Duration of tax credit.--A taxpayer may claim the tax
credit for the year in which the taxpayer first becomes a
qualified taxpayer and the next two succeeding tax years, as
long as the taxpayer remains employed in the field in which the
individual is certified.
Section 1904-J. Prohibitions.
A taxpayer may not carry over, carry back, sell, assign or
transfer a tax credit.
Section 1905-J. Departmental duties.
The department shall publish guidelines and may promulgate
regulations necessary for the implementation and administration
of this article.
Section 1906-J. Applicability.
The tax credit shall apply to individuals who become
qualifying taxpayers after December 31, 2022, and prior to
January 1, 2026.
Section 1907-J. Expiration.
This article shall expire December 31, 2028.
Section 2. This act shall take effect in 60 days.
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