S0030B1768A06354 DMS:JSL 06/22/20 #90 A06354
AMENDMENTS TO SENATE BILL NO. 30 (As amended by A06346)
Sponsor: REPRESENTATIVE STURLA
Printer's No. 1768
Amend Bill, page 1, by inserting before line 1 (A06346)
Amend Bill, page 1, line 10, by inserting after "penalties,""
in city revitalization and improvement zones, further
providing for reports and for restrictions; and
Amend Bill, page 1, lines 13 through 15, by striking out all
of said lines
Amend Bill, page 8, by inserting between lines 11 and 12
Section 1. Section 1809-C(a) and (b) of the act of March 4,
1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, are
amended and subsection (c) is amended by adding a paragraph to
read:
Section 1809-C. Reports.
(a) State zone report.--No later than June 15 following the
baseline year and each year thereafter, or by August 31 for
reports due in 2020, each qualified business shall file a report
with the department in a form or manner required by the
department which includes all of the following:
(1) Amount of each eligible tax which was paid to the
Commonwealth by the qualified business in the prior calendar
year.
(2) Amount of each eligible tax refund received from the
Commonwealth in the prior calendar year by the qualified
business.
(b) Local zone report.--No later than June 15 following the
baseline year and for each year thereafter, or by August 31 for
reports due in 2020, each qualified business shall file a report
with the local taxing authority which includes all of the
following:
(1) Amount of each eligible tax which was paid to the
local taxing authority by the qualified business in the prior
calendar year.
(2) Amount of each eligible tax refund received from the
local taxing authority in the prior calendar year by the
qualified business.
(c) Penalties.--
* * *
(5) No penalty shall be imposed by the department or the
local taxing authority for failure to file a timely and
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complete report under subsection (a) or (b) in 2019 or 2020.
Section 2. Section 1813-C(b) and (c)(1) of the act are
amended and subsection (a) is amended by adding a paragraph to
read:
Section 1813-C. Restrictions.
(a) Utilization.--Money transferred under section 1812-C may
only be utilized for the following:
* * *
(1.2) Payment of grants and loans to qualifying
businesses, political subdivisions and municipal authorities
operating within the zone for business operating expenses,
working capital, business loan payments to financial
institutions, payroll to current employees as a means of
retaining employees, establishment of loan guarantee accounts
with financial institutions to guarantee short-term loan
provided by the financial institutions to qualifying
businesses negatively impacted by 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. This paragraph shall only
apply to a zone located in a county of the third class that
has not adopted a home rule charter. This paragraph shall
expire June 30, 2021.
* * *
(b) Prohibition.--
(1) Money transferred under section 1812-C may not be
utilized for maintenance or repair of a facility.
(2) Paragraph (1) shall not apply for the period of
April 1, 2020, through June 30, 2021.
(c) Excess money.--
(1) Except as set forth in paragraph (4), if the amount
of money transferred to the fund under sections 1811-C(c) and
1812-C in any one calendar year exceeds the money utilized,
budgeted or appropriated by official resolution of the
contracting authority under this section in that calendar
year, the contracting authority shall submit by April 15
following the end of the calendar year [the excess money],
any money not utilized, budgeted or appropriated by official
resolution of the contracting authority to the State
Treasurer for deposit into the General Fund.
* * *
Section 3. The act is amended by adding an article to read:
Amend Bill, page 5, by inserting between lines 17 and 18
(A06346)
Section 4. The amendment of section 1813-C(b) and (c)(1) of
the act shall apply retroactively to January 1, 2019.
Amend Bill, page 5, line 18 (A06346), by striking out "2" and
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inserting
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