Trial Engrossment of Amendment A07911 to Senate Bill 1216 P.N. 2038, Regular Session 2019-2020

HOUSE AMENDED

A07911

THE GENERAL ASSEMBLY OF PENNSYLVANIA

SENATE BILL

No.

1216

Session of

2020

INTRODUCED BY LANGERHOLC, STEFANO, MENSCH, PHILLIPS-HILL,

J. WARD, AUMENT, PITTMAN, REGAN, BROWNE, TARTAGLIONE,

KILLION, SABATINA, VOGEL, SCAVELLO, BOSCOLA, COLLETT, BLAKE,

SANTARSIERO, BAKER, IOVINO, MUTH, BREWSTER, HUGHES AND

MASTRIANO, JUNE 19, 2020

AS AMENDED ON THIRD CONSIDERATION, HOUSE OF REPRESENTATIVES,

SEPTEMBER 29, 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 PRELIMINARY PROVISIONS, FURTHER

PROVIDING FOR KEYSTONE EXAMS AND GRADUATION REQUIREMENTS, for

special provisions applicable to the Keystone Exams,

graduation requirements and alternative competency assessment

and for Special Education Funding Commission; in

certification of teachers, FURTHER PROVIDING FOR

INSTRUCTIONAL CERTIFICATE GRADE SPANS AND AGE LEVELS AND

DUTIES OF DEPARTMENT AND providing for special provisions

applicable to 2020-2021 school year.; IN PUPILS AND

ATTENDANCE, PROVIDING FOR NONPUBLIC SCHOOL TRANSPORTATION FOR

2020-2021 SCHOOL YEAR; AND, IN SCHOOL HEALTH SERVICES,

FURTHER PROVIDING FOR CONFIDENTIALITY, TRANSFERENCE AND

REMOVAL OF HEALTH RECORDS. in terms and courses of study,

further providing for pandemic of 2020; and, in educational

tax credits, further providing for limitations.

The General Assembly of the Commonwealth of Pennsylvania

hereby enacts as follows:

Section 1. The act of March 10, 1949 (P.L.30, No.14), known

as the Public School Code of 1949, is amended by adding a

section to read:

SECTION 1. SECTION 1202.1(A) OF THE ACT OF MARCH 10, 1949

(P.L.30, NO.14), KNOWN AS THE PUBLIC SCHOOL CODE OF 1949, IS

AMENDED BY ADDING A PARAGRAPH TO READ:

SECTION 1. SECTION 121(B)(1) OF THE ACT OF MARCH 10, 1949

(P.L.30, NO.14), KNOWN AS THE PUBLIC SCHOOL CODE OF 1949, IS

AMENDED TO READ:

SECTION 121. KEYSTONE EXAMS AND GRADUATION REQUIREMENTS.--*

* *

(B) THE FOLLOWING SHALL APPLY:

(1) NOTWITHSTANDING SECTION 2604-B(B)(2)(V), 22 PA. CODE §

4.24 (RELATING TO HIGH SCHOOL GRADUATION REQUIREMENTS), 4.51

(RELATING TO STATE ASSESSMENT SYSTEM) OR 4.51C (RELATING TO

PROJECT-BASED ASSESSMENT) OR ANY STATUTE OR REGULATION TO THE

CONTRARY, THE USE OF THE KEYSTONE EXAMS AS A STATE OR LOCAL

GRADUATION REQUIREMENT OR AS A BENCHMARK FOR THE NEED FOR

PARTICIPATION IN A PROJECT-BASED ASSESSMENT SHALL BE DELAYED

UNTIL THE [2021-2022] 2022-2023 SCHOOL YEAR.

* * *

Section 2. The act is amended by adding a section to read:

Section 121.1. Special Provisions Applicable to the Keystone

Exams, Graduation Requirements and Alternative Competency

Assessment.--For the 2019-2020 school year and any subsequent

school year in which the Federal Government has waived the

testing and accountability requirements of the Elementary and

Secondary Education Act of 1965 (Public Law 89-10, 20 U.S.C. §

6301 et seq.), as amended by the Every Student Succeeds Act

(Public Law 114-95, 129 Stat. 1802), any student who completed a

course in an academic content area associated with a Keystone

Exam shall not be required to take the Keystone Exam related to

that course and shall be deemed proficient for purposes of

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sections 121 and 2604-B(b)(2)(v) and 22 Pa. Code § 4.24

(relating to high school graduation requirements), provided that

the student demonstrates successful completion of locally

established, grade-based requirements for the academic content

areas associated with each Keystone Exam.

Section 2.1. Section 122(k)(2) of the act, amended June 5,

2020 (P.L.223, No.30), is amended to read:

Section 122. Special Education Funding Commission.--* * *

(k) * * *

(2) The commission shall be reconstituted not later than

August 15, 2019, and shall issue the report to the recipients

listed in subsection (i)(5) not later than [September 30, 2020]

June 30, 2021. The commission shall limit the scope of the

review provided for under this subsection to only the provision

of special education payments to school districts by the

Commonwealth through the funding formula contained in section

2509.5.

* * *

SECTION 2 3. SECTION 1202.1(A) OF THE ACT IS AMENDED BY

ADDING A PARAGRAPH TO READ:

SECTION 1202.1. INSTRUCTIONAL CERTIFICATE GRADE SPANS AND

AGE LEVELS AND DUTIES OF DEPARTMENT.--(A) THE FOLLOWING SHALL

APPLY TO SPECIAL EDUCATION CERTIFICATES:

* * *

(1.1) NOTWITHSTANDING PARAGRAPH (1), A TEACHER PREPARATION

PROGRAM MAY PERMIT AN INDIVIDUAL ENROLLED AT AN INSTITUTION OF

HIGHER EDUCATION OR IN AN APPROVED ALTERNATIVE PREPARATION

PROGRAM PRIOR TO DECEMBER 31 2021, AND WHO REMAINS CONTINUOUSLY

ENROLLED TO COMPLETE THE PROGRAM FOR THE GRADE LEVEL LIMITATIONS

PROVIDED UNDER 22 PA. CODE § 49.85(A) AND (B). THE DEPARTMENT

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MAY ISSUE THE APPROPRIATE SPECIAL EDUCATION-PK-8 OR SPECIAL

EDUCATION-7-12 CERTIFICATES TO AN APPLICANT WHO COMPLETES THE

PROGRAM AND MEETS ALL OTHER CERTIFICATION REQUIREMENTS.

* * *

SECTION 2 3 4. THE ACT IS AMENDED BY ADDING A SECTION

SECTIONS TO READ:

Section 1207.4. Special Provisions Applicable to 2020-2021

School Year.--(a) Beginning on the effective date of this

subsection and notwithstanding any other provision of law to the

contrary, the Secretary of Education may do any or all of the

following:

(1) Waive the requirement to satisfactorily complete the

assessment of basic skills required under section 1207.3 and 22

Pa. Code § 49.18(c) (relating to assessment) during the 2020-

2021 school year. This paragraph shall expire June 30, 2021.

(2) Issue a temporary provisional certificate to an educator

who has completed a preparation program and meets all

requirements for certification except the satisfactory

completion of the assessments required pursuant to 22 Pa. Code §

49.18(c) because the assessments were canceled or could not be

scheduled. A temporary provisional certificate issued under this

paragraph shall expire after one year of issuance and may be

converted to a Level I Pennsylvania certificate upon submission

of evidence of satisfactory completion of the required

assessments to the Department of Education. This paragraph shall

expire on June 30, 2021.

(3) Issue an exceptional case permit for a professional

employe at the request of a school entity that employs the

professional employe who completed the final year of Level I

Pennsylvania certificate validity in the 2019-2020 school year

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and who was unable to complete the assessment requirements for

conversion to a Level II Pennsylvania certificate under 22 Pa.

Code § 49.18(a)(2)(iii) because the assessments were canceled or

could not be scheduled. The exceptional case permit shall expire

one year from the date of issuance. This paragraph shall expire

June 30, 2021.

(4) Issue a temporary certificate to an individual who is

unable to complete the appropriate subject matter test for areas

other than health and physical education, cooperative education,

all special education areas and additional areas as may be

determined by the Department of Education under 22 Pa. Code §

49.18(e) when the Department of Education determines that the

relevant assessment has been canceled or could not be scheduled.

An individual who provides evidence as required by the

Department of Education indicating that the individual attempted

to access testing and was denied registration may be eligible

for issuance of a temporary certificate under this paragraph.

The temporary certificate shall expire one year from the date of

issuance and may be converted to a full instructional

certificate by providing proof of satisfactory achievement on

the required test to the Department of Education. This paragraph

shall expire June 30, 2021.

(5) Extend an emergency permit issued under 22 Pa. Code §

49.31 (relating to criteria for eligibility) during the 2020-

2021 school year at the request of a school entity that employs

an emergency permit holder when an employe is unable to complete

the requirements associated with the permit because the program

credits or assessment could not be completed or scheduled. The

extended emergency permit shall expire one year from the date of

extension. This paragraph shall expire June 30, 2021.

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(5) (6) THE FOLLOWING PROVISIONS RELATING TO TESTING SHALL

APPLY:

(I) THE SECRETARY OF EDUCATION MAY WAIVE THE NIMS ASSESSMENT

AND THE NOCTI EXAM ON A SCHOOL-WIDE BASIS OR FOR A SPECIFIC

CAREER AND TECHNICAL EDUCATION PROGRAM PROVIDED BY A SCHOOL

ENTITY BASED ON THE RECOMMENDATIONS OF DIRECTORS OF CAREER AND

TECHNICAL EDUCATION PROGRAMS UNDER 22 PA. CODE CH. 339 (RELATING

TO VOCATIONAL EDUCATION). THE RECOMMENDATIONS SHALL ACCOUNT FOR

THE LENGTH OF TIME A CAREER AND TECHNICAL CENTER WAS OPEN FOR

IN-PERSON STUDENT INSTRUCTION AND THE SUBJECT MATTER OF THE

PROGRAM AFFECTED .

(II) THE SECRETARY OF EDUCATION SHALL WAIVE THE REQUIREMENT

TO INCLUDE PERFORMANCE DATA OTHERWISE REQUIRED UNDER SECTION

1123(B)(1)(II) IN A PROFESSIONAL EMPLOYE'S PERFORMANCE RATING

UNDER SECTION 1123.

(b) Beginning on the effective date of this subsection and

notwithstanding any other provision of law to the contrary, the

deadline by which any paraprofessional employed by a school

entity as of March 13, 2020, must satisfy staff development

activity hour requirements under 22 Pa. Code § 14.105 (relating

to personnel) shall be extended until June 30, 2021. This

subsection shall expire one year from the effective date of this

subsection.

SHALL APPLY:

(1) NOTWITHSTANDING SECTION 2604-B(B)(2)(V) OR 22 PA. CODE §

4.24 (RELATING TO HIGH SCHOOL GRADUATION REQUIREMENTS), 4.51

(RELATING TO STATE ASSESSMENT SYSTEM) OR 4.51C (RELATING TO

PROJECT-BASED ASSESSMENT), OR ANY STATUTE OR REGULATION TO THE

CONTRARY, THE USE OF THE KEYSTONE EXAMS AS A STATE OR LOCAL

A07911 - 6 -

GRADUATION REQUIREMENT OR AS A BENCHMARK FOR THE NEED FOR

PARTICIPATION IN A PROJECT-BASED ASSESSMENT SHALL BE DELAYED

UNTIL THE 2022-2023 SCHOOL YEAR.

(2) THE SECRETARY OF EDUCATION SHALL may APPLY TO THE UNITED

STATES DEPARTMENT OF EDUCATION FOR A WAIVER OF THE TESTING AND

ACCOUNTABILITY REQUIREMENTS OF THE ELEMENTARY AND SECONDARY

EDUCATION ACT OF 1965 (PUBLIC LAW 89-10, 20 U.S.C. § 6301 ET

SEQ.), AS AMENDED BY THE EVERY STUDENT SUCCEEDS ACT (PUBLIC LAW

114-95, 129 STAT. 1802), IF THE UNITED STATES DEPARTMENT OF

EDUCATION PROVIDES AN OPPORTUNITY TO APPLY FOR SUCH A WAIVER FOR

THE 2020-2021 SCHOOL YEAR . This paragraph may not be construed

to include the power of the Secretary of Education to seek a

waiver for future school years without legislative approval.

(3) FOR THE 2019-2020 AND 2020-2021 SCHOOL YEARS SCHOOL YEAR

AND ANY SUBSEQUENT SCHOOL YEAR IN WHICH THE FEDERAL GOVERNMENT

HAS WAIVED THE TESTING AND ACCOUNTABILITY REQUIREMENTS OF THE

ELEMENTARY AND SECONDARY EDUCATION ACT OF 1965, AS AMENDED BY

THE EVERY STUDENT SUCCEEDS ACT, ANY STUDENT WHO COMPLETED A

COURSE IN AN ACADEMIC CONTENT AREA ASSOCIATED WITH A KEYSTONE

EXAM SHALL NOT BE REQUIRED TO TAKE THE KEYSTONE EXAM RELATED TO

THAT COURSE AND SHALL BE DEEMED PROFICIENT FOR PURPOSES OF

SECTIONS 121 AND 2604-B(B)(2)(V) AND 22 PA. CODE § 4.24,

PROVIDED THE STUDENT DEMONSTRATES SUCCESSFUL COMPLETION OF

LOCALLY ESTABLISHED, GRADE-BASED REQUIREMENTS FOR THE ACADEMIC

CONTENT AREAS ASSOCIATED WITH EACH KEYSTONE EXAM.

(4) NOTWITHSTANDING THE PROVISIONS OF 22 PA. CODE § 4.4(D)

(3) (RELATING TO GENERAL POLICIES), A PARENT OR GUARDIAN OF A

STUDENT ENROLLED IN THE 2019-2020 OR 2020-2021 SCHOOL YEAR IN A

GRADE OR COURSE IN AN ACADEMIC CONTENT AREA FOR WHICH AN

ASSESSMENT IS TYPICALLY REQUIRED MAY ELECT TO OPT-OUT OF THE

A07911 - 7 -

ASSESSMENT. THE FOLLOWING SHALL APPLY:

(I) A PARENT OR GUARDIAN WHO ELECTS TO OPT-OUT OF AN

ASSESSMENT UNDER THIS PARAGRAPH SHALL NOT BE REQUIRED TO ADHERE

TO THE PROCEDURES SET FORTH UNDER 22 PA. CODE § 4.4(D)(4).

(II) WITHIN THIRTY (30) DAYS OF THE EFFECTIVE DATE OF THIS

PARAGRAPH, A SCHOOL ENTITY SHALL NOTIFY ITS STUDENTS AND THEIR

PARENTS OR GUARDIANS THAT THE PARENTS OR GUARDIANS MAY OPT-OUT

OF AN ASSESSMENT UNDER THIS PARAGRAPH.

(III) A PARENT OR GUARDIAN OF A STUDENT WHO ELECTS TO OPT-

OUT OF AN ASSESSMENT UNDER THIS PARAGRAPH SHALL NOTIFY A SCHOOL

ENTITY IN WRITING OF THE DECISION TO OPT-OUT OF THE ASSESSMENT.

(IV) A SCHOOL ENTITY MAY NOT IMPOSE NEGATIVE CONSEQUENCES ON

A STUDENT, INCLUDING, BUT NOT LIMITED TO, THE DENIAL OF A HIGH

SCHOOL DIPLOMA, BASED SOLELY ON THE DECISION OF THE STUDENT'S

PARENT OR GUARDIAN TO OPT-OUT OF AN ASSESSMENT UNDER THIS

PARAGRAPH.

(V) A SCHOOL ENTITY OR AN EMPLOYE OF THE SCHOOL ENTITY MAY

NOT ENCOURAGE A PARENT OR GUARDIAN OF A STUDENT TO OPT-OUT OF AN

ASSESSMENT UNDER THIS PARAGRAPH OR PENALIZE A STUDENT OR THE

STUDENT'S PARENT OR GUARDIAN FOR OPTING-OUT OF AN ASSESSMENT

UNDER THIS PARAGRAPH. NOTHING IN THIS SUBPARAGRAPH SHALL BE

CONSTRUED TO PROHIBIT A SCHOOL ENTITY OR AN EMPLOYE OF THE

SCHOOL ENTITY FROM COMMUNICATING WITH STUDENTS OR THEIR PARENTS

OR GUARDIANS REGARDING THE OPTION TO OPT-OUT OF AN ASSESSMENT

UNDER THIS PARAGRAPH.

(VI) FOR THE PURPOSES OF THIS PARAGRAPH, THE TERM

"ASSESSMENT" SHALL INCLUDE THE PENNSYLVANIA SYSTEM OF SCHOOL

ASSESSMENT TEST , A KEYSTONE EXAM OR A TEST ESTABLISHED BY

STATUTE, REGULATION OR THE STATE BOARD OF EDUCATION IN

ACCORDANCE WITH SECTION 2603-B OR 2604-B, 22 PA. CODE § 4.51 OR

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THE EVERY STUDEN T SUCCEEDS ACT (PUBLIC LAW 114-95, 129 STAT.

1802).

SECTION 1361.1. NONPUBLIC SCHOOL TRANSPORTATION FOR 2020-

2021 SCHOOL YEAR.--(A) ALTHOUGH THE CURRENT PROVISIONS OF

SECTION 1361 REQUIRE SCHOOL DISTRICTS TO PROVIDE FOR THE

TRANSPORTATION OF STUDENTS ENROLLED IN NONPUBLIC SCHOOLS NOT

OPERATED FOR PROFIT, THE PURPOSE OF THIS SECTION IS TO CLARIFY

THE CURRENT PROVISIONS OF THIS ARTICLE RELATING TO THE

TRANSPORTATION OF THE STUDENTS DURING THE 2020-2021 SCHOOL YEAR

DURING THE COVID-19 DISASTER EMERGENCY.

(B) AS IT RELATES TO THE PROVISION OF TRANSPORTATION FOR

NONPUBLIC SCHOOLS FOR THE 2020-2021 SCHOOL YEAR, IF

TRANSPORTATION WAS PROVIDED DURING THE 2019-2020 SCHOOL YEAR FOR

PUPILS OF NONPUBLIC SCHOOLS UNDER SECTION 1361(1), THE BOARD OF

SCHOOL DIRECTORS SHALL PROVIDE PUPILS OF NONPUBLIC SCHOOL

TRANSPORTATION ON THE DATES AND PERIODS THAT THE NONPUBLIC

SCHOOL IS IN SESSION ACCORDING TO THE SCHOOL CALENDAR OFFICIALLY

ADOPTED BY THE NONPUBLIC SCHOOL WHETHER OR NOT TRANSPORTATION IS

PROVIDED ON THOSE DATES AND PERIODS TO STUDENTS ATTENDING

SCHOOLS OF THE DISTRICT.

PHRASES SHALL HAVE THE MEANINGS GIVEN TO THEM IN THIS SUBSECTION

UNLESS THE CONTEXT CLEARLY INDICATES OTHERWISE:

"COVID-19 DISASTER EMERGENCY." THE PROCLAMATION OF DISASTER

EMERGENCY ISSUED BY THE GOVERNOR ON MARCH 6, 2020, PUBLISHED AT

50 PA.B. 1644 (MARCH 21, 2020), AND ANY RENEWAL OF THE

PROCLAMATION OF DISASTER EMERGENCY.

SECTION 4. SECTION 1409 OF THE ACT IS AMENDED BY ADDING A

SUBSECTION TO READ:

SECTION 1409. CONFIDENTIALITY, TRANSFERENCE AND REMOVAL OF

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HEALTH RECORDS.--* * *

(D) THE FOLLOWING APPLY:

(1) THE DEPARTMENT OF HEALTH OR THE LOCAL BOARD OR

DEPARTMENT OF HEALTH SHALL REPORT TO A SCHOOL ENTITY ANY

POSITIVE OR PRESUMPTIVE CASE OF COVID-19 THAT OCCURS IN A

STUDENT OR AN EMPLOYEE OF A SCHOOL ENTITY, IN A PROVIDER OF

SERVICES OR CONTRACTOR WHO WORKS AT THE SCHOOL ENTITY OR IN AN

INDIVIDUAL WHO VOLUNTEERS AT THE SCHOOL ENTITY, INCLUDING ANY

INDIVIDUAL WHO COACHES OR ADVISES AN EXTRACURRICULAR ACTIVITY

SPONSORED BY THE SCHOOL ENTITY. WITHIN TWENTY-FOUR (24) HOURS OF

RECEIPT OF THE INFORMATION OF A POSITIVE CASE OF COVID-19 IN AN

EMPLOYEE, A STUDENT, A CONTRACTOR OR A VOLUNTEER OF THE SCHOOL

ENTITY UNDER THIS PARAGRAPH, THE SCHOOL ENTITY SHALL NOTIFY

EMPLOYEES, CONTRACTORS, VOLUNTEERS AND THE PARENTS OF THE

STUDENTS WHO WORK, VOLUNTEER OR RECEIVE INSTRUCTION IN THE SAME

SCHOOL BUILDING OR ON THE SAME SCHOOL PROPERTY AS THE COVID-19-

POSITIVE EMPLOYEE, CONTRACTOR, VOLUNTEER OR STUDENT OF THE

EXISTENCE OF THE COVID-19-POSITIVE EMPLOYEE, CONTRACTOR,

VOLUNTEER OR STUDENT. THE SCHOOL ENTITY SHALL PROVIDE

EDUCATIONAL SUPPORT TO STUDENTS WHO ARE NOT PERMITTED TO RECEIVE

INSTRUCTION AT THE SCHOOL ENTITY DUE TO A POSITIVE OR

PRESUMPTIVE CASE OF COVID-19 WITHIN THE SCHOOL ENTITY.

(2) AS USED IN THIS SUBSECTION, THE FOLLOWING WORDS AND

PHRASES SHALL HAVE THE MEANINGS GIVEN TO THEM IN THIS PARAGRAPH:

"COVID-19" MEANS THE NOVEL CORONAVIRUS AS IDENTIFIED IN THE

PROCLAMATION OF DISASTER EMERGENCY ISSUED BY THE GOVERNOR ON

MARCH 6, 2020, PUBLISHED AT 50 PA.B. 1644 (MARCH 21, 2020), AND

ANY RENEWAL OF THE STATE OF DISASTER EMERGENCY.

"LOCAL BOARD OR DEPARTMENT OF HEALTH" HAS THE MEANING GIVEN

IN SECTION 2(F) OF THE ACT OF APRIL 23, 1956 (1955 P.L.1510,

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NO.500), KNOWN AS THE "DISEASE PREVENTION AND CONTROL LAW OF

1955."

"Personally identifiable information" means information

identifying an individual who contracts COVID-19. The term shall

be limited to only the information necessary to conduct contact

tracing.

" SCHOOL ENTITY" MEANS ANY SCHOOL DISTRICT, INTERMEDIATE UNIT,

CAREER AND TECHNICAL CENTER, CHARTER SCHOOL, REGIONAL CHARTER

SCHOOL, CYBER CHARTER SCHOOL, PRIVATE OR NONPUBLIC SCHOOL.

Section 5. Section 1501.8(a) of the act, added March 27,

2020 (P.L.62, No.13), is amended and the section is amended by

adding a subsection to read:

Section 1501.8. Pandemic of 2020.--(a) [This] Except as

provided in subsection (m.1), this section applies only to the

2019-2020 school year as a result of the global pandemic

declared by the World Health Organization on March 11, 2020.

* * *

(m.1) Notwithstanding subsection (a):

(1) The following apply to the 2020-2021 school year as a

result of the COVID-19 disaster emergency:

(i) Notwithstanding the provisions of this act, a school

entity shall receive a pupil transportation subsidy payment

equal to the greater of the amount calculated for reimbursement

or the amount allocated to the school entity for the prior

school year.

(ii) To receive a pupil transportation subsidy payment equal

to the amount allocated to the school entity for the prior

school year, a school entity that contracts for school bus

transportation services shall pay the school bus transportation

contractor for the school year in an amount that the school bus

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transportation contractor would have received from the school

entity had school bus transportation services not been so

affected by the COVID-19 disaster emergency minus the amount of

any variable costs provided the school bus transportation

contractor certifies the variable costs to the school district.

(iii) The Department of Education shall develop and publish

guidelines on variable costs in consultation with the

Pennsylvania Association of School Business Officials, the

Pennsylvania School Boards Association and the Pennsylvania

School Bus Association within thirty (30) days of the effective

date of this paragraph.

(2) For the purposes of this subsection, the term "variable

costs" means the difference between costs for labor, fuel,

tolls, maintenance and other expenses as determined by the

department during normal operations of school bus transportation

and those same costs during the COVID-19 disaster emergency.

* * *

Section 6. Section 2006-B(d) of the act is amended and the

section is amended by adding a subsection to read:

Section 2006-B. Limitations.

* * *

(d) Use.--[A] Subject to subsection (d.1), a tax credit not

used by the applicant in the taxable year the contribution was

made or in the year designated by the shareholder, member or

partner to whom the credit was transferred under section 2005-

B(e) may not be carried forward or carried back and is not

refundable or transferable.

(d.1) Pandemic relief.--

(1) A tax credit awarded to a business firm during the

2020-2021 or 2021-2022 fiscal year that cannot be used by the

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business firm during the fiscal year in which awarded may be

carried forward and used during the two taxable years

following the taxable year in which the tax credit was

awarded.

(2) Tax credits that are carried forward under this

subsection shall not diminish the total amount of tax credits

that may otherwise be awarded to a business firm under

section 2005-B or that may be awarded to all business firms

in the aggregate under subsection (a).

* * *

Section 2 3 5 7. This act shall take effect immediately. AS

FOLLOWS:

(1) THE AMENDMENT OF SECTION 1202.1(A) SHALL TAKE EFFECT

IN 60 DAYS.

(2) THE REMAINDER OF THIS ACT SHALL TAKE EFFECT

IMMEDIATELY.

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