PRINTER'S NO. 1308

THE GENERAL ASSEMBLY OF PENNSYLVANIA


HOUSE BILL

No. 1131 Session of 1975


        INTRODUCED BY PETRARCA, BELLOMINI, GARZIA, BRADLEY, GLEESON,
           TRELLO, MRKONIC, DeMEDIO, MANDERINO, WEIDNER, WRIGHT, MEBUS,
           GEORGE, KOLTER, STOUT, SALOOM, OLIVER, BARBER, LAUGHLIN,
           LETTERMAN AND SCHMITT, APRIL 29, 1975

        REFERRED TO COMMITTEE ON STATE GOVERNMENT, APRIL 29, 1975

                                     AN ACT

     1  Reenacting section 13 of the act of August 26, 1971 (P.L.351,
     2     No.91), entitled "An act providing for a State Lottery and
     3     administration thereof; authorizing the creation of a State
     4     Lottery Commission; prescribing its powers and duties;
     5     disposition of funds; violations and penalties therefor;
     6     exemption of prizes from State and local taxation and making
     7     an appropriation," exempting lottery prizes from State and
     8     local taxation and making a repeal.

     9     The General Assembly of the Commonwealth of Pennsylvania
    10  hereby enacts as follows:
    11     Section 1.  Section 13, act of August 26, 1971 (P.L.351,
    12  No.91), known as the "State Lottery Law," is reenacted to read:
    13     Section 13.  Exemption of Lottery Prizes from State and Local
    14  Taxation.--No State or local taxes of any kind whatsoever shall
    15  be imposed upon the proceeds from a prize awarded by the State
    16  lottery.
    17     Section 2.  Clause (7) of subsection (a) of section 303, act
    18  of March 4, 1971 (P.L.6, No.2), added August 31, 1971 (P.L.362,
    19  No.93), known as the "Tax Reform Code of 1971," is repealed in
    20  so far as it relates to lottery winnings.

     1     Section 3.  This act shall take effect immediately and be
     2  applicable commencing January 1, 1975.



















    D17L56JR/19750H1131B1308         - 2 -