PRINTER'S NO. 369
No. 345 Session of 1987
INTRODUCED BY JUBELIRER, SHAFFER, PETERSON, MADIGAN, ROSS, WILT,
STAPLETON, HOPPER, HELFRICK, MUSTO, FISHER, GREENWOOD,
LINCOLN, CORMAN, RHOADES, REIBMAN, STAUFFER, MOORE, LEMMOND,
HESS, SALVATORE, HANKINS, BODACK, ZEMPRELLI, O'PAKE, FUMO,
ANDREZESKI AND AFFLERBACH, FEBRUARY 11, 1987
REFERRED TO ENVIRONMENTAL RESOURCES AND ENERGY,
FEBRUARY 11, 1987
AN ACT
1 Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An
2 act relating to tax reform and State taxation by codifying
3 and enumerating certain subjects of taxation and imposing
4 taxes thereon; providing procedures for the payment,
5 collection, administration and enforcement thereof; providing
6 for tax credits in certain cases; conferring powers and
7 imposing duties upon the Department of Revenue, certain
8 employers, fiduciaries, individuals, persons, corporations
9 and other entities; prescribing crimes, offenses and
10 penalties," providing for the exclusion of construction of
11 hydroelectric generating facilities from the tax on
12 utilities.
13 The General Assembly of the Commonwealth of Pennsylvania
14 hereby enacts as follows:
15 Section 1. Section 1101-A(3)(iv) of the act of March 4, 1971
16 (P.L.6, No.2), known as the Tax Reform Code of 1971, amended
17 December 9, 1982 (P.L.1047, No.246), is amended to read:
18 Section 1101-A. Definitions.--The following words, terms and
19 phrases when used in this article shall have the meaning
20 ascribed to them in this section, except where the context
21 clearly indicates a different meaning:
1 * * *
2 (3) "Utility realty." All lands, together with all
3 buildings, towers, smokestacks, dams, dikes, canals, cooling
4 towers, storage tanks, reactor structures, pump houses,
5 supporting foundations, enclosing structures, supporting
6 structures, containment structures, reactor containment outer
7 shells, reactor containment vessels, turbine buildings, recovery
8 tanks, solid waste area enclosures, primary auxiliary buildings,
9 containment auxiliary safeguard structures, fuel buildings,
10 decontamination buildings, and, all other structures and
11 enclosures whatsoever which are physically affixed to the land,
12 no matter how such structures and enclosures are designated and
13 without regard to the classification thereof for local real
14 estate taxation purposes, but not including machinery and
15 equipment, whether or not housed within such building, structure
16 or enclosure, located within this Commonwealth and owned by a
17 public utility either directly or by or through a subsidiary,
18 which are used or are in the course of development or
19 construction for use, in the furnishing, including producing,
20 storing, distributing or transporting, of public utility service
21 and which are not subject to local real estate taxation under
22 any law in effect on April 23, 1968: Provided, however, That the
23 following specified items shall be exempt from the tax hereby
24 imposed:
25 * * *
26 (iv) All lands, together with all buildings, dams, dikes,
27 canals, pump houses, supporting structures, supporting
28 foundations, turbine buildings and all other structures and
29 enclosures whatsoever which are physically affixed to the land,
30 no matter how such structures and enclosures are designated and
19870S0345B0369 - 2 -
1 without regard to the classification thereof for local real
2 estate taxation purposes which are used or useful in the
3 furnishing, including producing, storing, distributing or
4 transporting, of hydroelectric power and energy: Provided,
5 however, That the exemptions under this subclause shall not
6 apply to items and lands which on the effective date of this act
7 were used to furnish hydroelectric power and energy; and that
8 the exemptions under this subclause shall commence [in the first
9 year in which the item or land is used and useful in furnishing
10 hydroelectric power and energy, and shall remain in effect for a
11 period of ten consecutive years thereafter.] with the initiation
12 of construction of the hydroelectric generating facilities and
13 shall remain in effect for a period of ten consecutive years
14 after the year in which the item or land first becomes used and
15 useful in furnishing hydroelectric power and energy.
16 * * *
17 Section 2. This act shall be retroactive to January 1, 1986.
18 Section 3. This act shall take effect immediately.
A20L72WMB/19870S0345B0369 - 3 -