section 5. Enforcement includes use of all lawful collection
procedures and the use of private collection agencies.
(c) Exclusion from taxation.--No loan received by a student
shall be considered taxable income for purposes of Article III
of the act of March 4, 1971 (P.L.6, No.2), known as the Tax
Reform Code of 1971.
(d) Repayment.--The student's payment obligation begins in
the first calendar year in which the student obtains employment
after the student graduated from or stopped attending the
approved institution of higher education in which the student
was enrolled and the student's adjusted gross income from that
employment in that year exceeds the Federal poverty level.
(e) Regulations.--The agency shall adopt regulations and
procedures necessary to carry out the purposes of this act.
Section 7. Report to the General Assembly.
Ten years after the effective date of this section, the
agency shall provide a report to the General Assembly relating
to the implementation and administration of the program, the
program's effectiveness and sustainability and any
recommendations for changes to the program.
Section 8. Publication in Pennsylvania Bulletin.
If the question under section 3 is approved by the electors,
the Secretary of the Commonwealth shall, within 180 days from
the date of approval, forward notice of the approval to the
Legislative Reference Bureau for publication in the Pennsylvania
Bulletin. The notice shall include the date on which the
question was approved.
Section 9. Effective date.
This act shall take effect as follows:
(1) Section 3 and this section shall take effect
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