Amendment 297 to Senate Bill 109 P.N. 0102, Regular Session 2021-2022

S0109B0102A00297 MSP:CMD 02/04/21 #90 A00297

AMENDMENTS TO SENATE BILL NO. 109

Sponsor: REPRESENTATIVE SAYLOR

Printer's No. 102

Amend Bill, page 2, line 1, by inserting after

"Commonwealth,""

in emergency finance and tax provisions, further providing for

declaration of policy and providing for nontaxability of

certain income;

Amend Bill, page 2, lines 6 and 7, by striking out "AREA

CAREER AND TECHNICAL SCHOOLS, INTERMEDIATE UNITS AND OTHER"

Amend Bill, page 6, lines 6 and 7, by striking out all of

said lines and inserting

Section 1. Section 101-A of the act of April 9, 1929

(P.L.343, No.176), known as The Fiscal Code, added March 27,

2020 (P.L.30, No.10), is amended to read:

Section 101-A. Declaration of policy.

The General Assembly finds and declares as follows:

(1) There are circumstances under which it is impossible

to effectively comply with law relating to State finance or

State tax.

(2) When circumstances under paragraph (1) arise, it is

necessary for Commonwealth agencies to exercise [temporary]

powers and duties set forth in this article.

Section 1.1. The act is amended by adding sections to read:

Section 104-A. Nontaxability of certain income.

(a) Forgiveness of Paycheck Protection Loans.--

(1) For the purposes of computing the tax under Article

III of the act of March 4, 1971 (P.L.6, No.2), known as the

Tax Reform Code of 1971, the classes of income under section

303 of the Tax Reform Code of 1971 shall not include any

amount which is excluded from Federal gross income under

sections 276 and 278(a) of the COVID-related Tax Relief Act

of 2020, enacted as Subtitle B of Title II of Division N of

the Consolidated Appropriations Act, 2021 (Public Law 116-

260 , 134 Stat. 1182 ).

(2) For the purposes of Article III of the Tax Reform

Code of 1971, no deduction may be disallowed for an expense

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that is otherwise deductible if the payment of the expense

results in forgiveness of a covered loan under paragraph (1).

(b) Payment received by individuals.--For the purposes of

computing the tax under Article III of the Tax Reform Code of

1971, the classes of income under section 303 of the Tax Reform

Code of 1971 shall not include a payment received by an

individual from the United States under section 2201 through the

Coronavirus Aid, Relief, and Economic Security Act (Public Law

116-136, 134 Stat. 281) or sections 272 and 273 of the COVID-

related Tax Relief Act of 2020, enacted as Subtitle B of Title

II of Division N of the Consolidated Appropriations Act, 2021

(Public Law 116-260, 134 Stat. 1182).

Amend Bill, page 7, line 5, by inserting after "CEDO"

or CDFI

Amend Bill, page 8, line 8, by inserting after "DEMONSTRATE"

a reduction in revenue which meets

Amend Bill, page 8, line 9, by striking out "REVENUE" and

inserting

gross receipts

Amend Bill, page 8, line 17, by striking out "REVENUE" and

inserting

gross receipts

Amend Bill, page 8, line 25, by inserting after "CEDO"

or CDFI

Amend Bill, page 8, line 28, by inserting after "CEDO"

or CDFI

Amend Bill, page 8, line 28, by inserting after "RECEIVE"

and consider

Amend Bill, page 9, line 1, by inserting after "CEDO"

or CDFI

Amend Bill, page 9, line 4, by inserting after "CEDO"

or CDFI

Amend Bill, page 9, line 6, by striking out "A GRANT" and

inserting

an application

Amend Bill, page 9, line 7, by striking out "SHALL CONTRACT"

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and inserting

or CDFI shall enter into a grant agreement

Amend Bill, page 9, lines 7 and 8, by striking out "THROUGH

ELECTRONIC MEANS"

Amend Bill, page 9, line 9, by striking out "CONTRACT" and

inserting

grant agreement

Amend Bill, page 9, line 13, by striking out "CONTRACT" and

inserting

grant agreement

Amend Bill, page 9, line 13, by striking out "MUST" and

inserting

may

Amend Bill, page 9, line 14, by inserting after "CEDO"

or CDFI

Amend Bill, page 10, line 18, by inserting after "CEDO"

or CDFI

Amend Bill, page 10, line 21, by striking out "CONTRACT" and

inserting

grant agreement

Amend Bill, page 10, line 26, by inserting after "CEDO"

or CDFI

Amend Bill, page 10, line 29, by inserting after "CEDO"

or CDFI

Amend Bill, page 10, line 29, by striking out "$750" and

inserting

$500

Amend Bill, page 10, line 30, by inserting after "COMPLETED"

and reviewed

Amend Bill, page 10, line 30; page 11, line 1; by striking

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out "AND, IN ADDITION, UP TO 1% OF THE" in line 30 on page 10

and "AMOUNT OF A GRANT AWARD" in line 1 on page 11

Amend Bill, page 11, line 3, by inserting after "CEDO"

or CDFI

Amend Bill, page 11, line 16, by inserting after "CEDO"

or CDFI

Amend Bill, page 11, line 27, by inserting after "A"

county awarding grants and a

Amend Bill, page 11, line 27, by inserting after "CEDO"

or CDFI

Amend Bill, page 11, line 29, by inserting after "GENERAL"

or the department

Amend Bill, page 11, by inserting after line 30

(14) The department is prohibited from placing any

additional stipulations on counties that are in addition to

this section.

Amend Bill, page 12, line 3, by striking out "1" and

inserting

Amend Bill, page 12, lines 6 through 14, by striking out

"REVIEW.--THIS SECTION SHALL NOT BE SUBJECT TO THE" in line 6

and all of lines 7 through 14 and inserting

(Reserved).

Amend Bill, page 12, by inserting between lines 17 and 18

"CDFI." A community development financial institution that

is certified by the United States Department of Treasury, is

headquartered in this Commonwealth, is part of the 17-member

Pennsylvania CDFI network and primarily provides business loans

to low-to-moderate income individuals and business owners.

Amend Bill, page 12, line 24, by striking out "(P.L.116-260)"

and inserting

(Public Law 116-260)

Amend Bill, page 14, line 25, by striking out "500" and

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inserting

300

Amend Bill, page 14, line 27, by striking out "PARAGRAPH" and

inserting

subparagraph

Amend Bill, page 17, by inserting between lines 5 and 6

(3) The Department of Education may not apply additional

eligibility criteria in addition to Federal law or Federal

guidance.

Amend Bill, page 17, line 6, by striking out "(3)" and

inserting

(4)

Amend Bill, page 17, line 18, by striking out "(4)" and

inserting

(5)

Amend Bill, page 18, line 1, by striking out "FEDERAL LAW"

and inserting

section 312 of Title III of Division M of the Consolidated

Appropriations Act, 2021

Amend Bill, page 18, lines 2 and 3, by striking out "AREA

CAREER AND" in line 2 and all of line 3

Amend Bill, page 18, line 8, by striking out "$17,500,000"

and inserting

$20,000,000

Amend Bill, page 18, line 15, by striking out "$17,500,000"

and inserting

$20,000,000

Amend Bill, page 18, lines 21 through 30; page 19, line 1; by

striking out all of said lines on said pages and inserting

(2) (Reserved).

Amend Bill, page 19, line 2, by striking out "$7,075,000" and

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inserting

$8,075,000

Amend Bill, page 19, line 3, by striking out "AND" and

inserting a comma

Amend Bill, page 19, line 4, by inserting after "BLIND"

and the private residential rehabilitative institutions

Amend Bill, page 19, line 6, by striking out "OR" and

inserting a comma

Amend Bill, page 19, line 7, by inserting after "BLIND"

or private residential rehabilitative institution

Amend Bill, page 19, line 8, by striking out "$7,075,000" and

inserting

$8,075,000

Amend Bill, page 19, line 11, by striking out "AND" and

inserting a comma

Amend Bill, page 19, line 12, by inserting after "BLIND"

and private residential rehabilitative institutions

Amend Bill, page 19, by inserting between lines 16 and 17

(5) The amount of $14,000,000 shall be distributed to

the community colleges as follows:

(i) Multiply the amount received by the community

college from the Community College Subsidy under section

1913-A of the act of March 10, 1949 (P.L.30, No.14),

known as the Public School Code of 1949, for fiscal year

2019-2020 by $14,000,000.

(ii) Divide the product under subparagraph (i) by

the sum of the amounts received by community colleges

from the Community College Subsidy under section 1913-A

of the Public School Code of 1949 for fiscal year 2019-

2020.

Amend Bill, page 19, line 24, by striking out "AND" and

inserting a comma

Amend Bill, page 19, line 27, by striking out the period

after "BLIND" and inserting

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and the number of students enrolled under section 914.1-A of

the Public School Code of 1949 for a private residential

rehabilitative institution.

Amend Bill, page 19, line 29, by striking out "FEDERAL LAW"

and inserting

section 312 of Title III of Division M of the Consolidated

Appropriations Act, 2021

Amend Bill, page 24, line 3, by striking out "(P.L.116-260)"

and inserting

(Public Law 116-260)

Amend Bill, page 25, line 2, by striking out "ASSOCIATED" and

inserting

To the extent permitted by Federal law, associated

Amend Bill, page 25, line 3, by striking out "10%" and

inserting

9.09%

Amend Bill, page 25, line 4, by striking out "2%" and

inserting

Amend Bill, page 26, lines 23 through 30; page 27, lines 1

through 3; by striking out all of said lines on said pages and

inserting

(e) Reduction of obligations.--The following shall apply:

(1) Any payments received by the landlord or a utility

service provider from a payment made under this section shall

be used to reduce the amount of the tenant's obligation to

the landlord or utility service provider.

(2) A landlord or utility service provider shall not be

required to waive any outstanding obligations for rent or

utility payments as a condition to participate in the

program.

(3) Except as provided under paragraph (4), amounts

provided for rent, rental arrears, utilities and home energy

costs and utility and home energy costs arrears shall be made

to the lessor or utility on behalf of an applicant.

(4) If a landlord or utility service provider refuses to

participate in the program, a payment received by an

individual must be forwarded to the landlord or utility

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service provider to reduce the tenant's obligation.

Amend Bill, page 27, line 18, by inserting after "TO"

this article,

Amend Bill, page 27, line 27, by inserting after

"INFORMATION"

required by the department and as necessary for

compliance with the Consolidated Appropriations Act, 2021

Amend Bill, page 28, by inserting between lines 12 and 13

(7.1) The department shall prepare a monthly

consolidated report with information from all counties

submitted under section 104-D(4) and shall submit the report

on a monthly basis to the chairperson and minority

chairperson of the Appropriations Committee of the Senate and

the chairperson and minority chairperson of the

Appropriations Committee of the House of Representatives. The

report shall also be posted and maintained on the

department's publicly accessible Internet website.

Amend Bill, page 29, line 2, by striking out "201-D(A)" and

inserting

102-D(a)

Amend Bill, page 29, by inserting between lines 2 and 3

(viii) An itemization of all expenditures for

administrative costs.

Amend Bill, page 29, lines 22 through 24, by striking out all

of said lines and inserting

(4) Submit monthly reports, which shall include

identified excess or insufficient funding and an itemization

of expenditures for administrative costs. The reports shall

be subject to audit as determined by the department.

Amend Bill, page 29, line 27, by striking out "AUGUST" and

inserting

July

Amend Bill, page 30, line 1, by striking out "SEPTEMBER" and

inserting

August

Amend Bill, page 30, line 5, by striking out "SEPTEMBER" and

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inserting

August

Amend Bill, page 30, line 15, by striking out "AUGUST" and

inserting

July

Amend Bill, page 30, line 24, by inserting after "1726-M(E)"

which is not deposited under section 134-C(c)

Amend Bill, page 31, by inserting between lines 10 and 11

Section 5.1. The following shall apply:

(1) The addition of section 104-A(a) of the act shall

apply to the taxable year in which a loan under section 104-

A(a)(1) of the act was forgiven.

(2) The addition of section 104-A(b) of the act shall

apply to a taxable year in which a payment under section 104-

A(b) of the act is received.

Amend Bill, page 31, line 12, by inserting after

"$145,000,000"

of amounts transferred under section 1726-M(e) of the

act

Amend Bill, page 31, line 18, by inserting after

"APPROPRIATED"

on a continuing basis

Amend Bill, page 31, line 20, by striking out "FOR THE 2020-

2021 FISCAL YEAR"

Amend Bill, page 31, line 30, by inserting after

"APPROPRIATED"

on a continuing basis

Amend Bill, page 31, line 30; page 32, line 1; by striking

out "FOR FISCAL" in line 30 on page 31 and "YEAR 2020-2021" in

line 1 on page 32

Amend Bill, page 32, lines 6 and 7, by striking out "THE

RENTAL AND UTILITY ASSISTANCE PROGRAM" and inserting

distribution under section 105-D(c) of the act

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