PRIOR PRINTER'S NO. 1851 PRINTER'S NO. 2095
No. 1314 Session of 2008
INTRODUCED BY BAKER, WAUGH, RAFFERTY, PUNT, O'PAKE, MADIGAN,
KASUNIC, FONTANA, ERICKSON, BOSCOLA, ORIE, KITCHEN,
TOMLINSON, EICHELBERGER, WONDERLING, REGOLA, LOGAN, CORMAN,
ARMSTRONG, BROWNE, BRUBAKER, ROBBINS, PIPPY, EARLL, COSTA,
WOZNIAK, C. WILLIAMS, FOLMER, M. WHITE, D. WHITE, RHOADES,
McILHINNEY, DINNIMAN, VANCE, STOUT, MUSTO, WASHINGTON AND
FERLO, MARCH 20, 2008
SENATOR ARMSTRONG, APPROPRIATIONS, RE-REPORTED AS AMENDED,
JUNE 2, 2008
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," authorizing a tax credit for volunteer
11 firefighters for purposes of personal income tax.
12 AMENDING THE ACT OF MARCH 4, 1971 (P.L.6, NO.2), ENTITLED "AN <--
13 ACT RELATING TO TAX REFORM AND STATE TAXATION BY CODIFYING
14 AND ENUMERATING CERTAIN SUBJECTS OF TAXATION AND IMPOSING
15 TAXES THEREON; PROVIDING PROCEDURES FOR THE PAYMENT,
16 COLLECTION, ADMINISTRATION AND ENFORCEMENT THEREOF; PROVIDING
17 FOR TAX CREDITS IN CERTAIN CASES; CONFERRING POWERS AND
18 IMPOSING DUTIES UPON THE DEPARTMENT OF REVENUE, CERTAIN
19 EMPLOYERS, FIDUCIARIES, INDIVIDUALS, PERSONS, CORPORATIONS
20 AND OTHER ENTITIES; PRESCRIBING CRIMES, OFFENSES AND
21 PENALTIES," PROVIDING FOR A VOLUNTEER RESPONDER RETENTION AND
22 RECRUITMENT TAX CREDIT.
23 The General Assembly of the Commonwealth of Pennsylvania
24 hereby enacts as follows:
25 Section 1. The act of March 4, 1971 (P.L.6, No.2), known as <--
1 the Tax Reform Code of 1971, is amended by adding an article to
2 read:
3 ARTICLE XVIII-C
4 VOLUNTEER RESPONDERS RETENTION
5 AND RECRUITMENT TAX CREDIT
6 Section 1801-C. Scope of article.
7 This article authorizes a volunteer responders retention and
8 recruitment tax credit.
9 Section 1802-C. Definitions.
10 The following words and phrases when used in this article
11 shall have the meanings given to them in this section unless the
12 context clearly indicates otherwise:
13 "Active volunteer." A volunteer emergency medical services
14 worker or volunteer firefighter.
15 "Commissioner." The State Fire Commissioner appointed
16 pursuant to section 3 of the act of November 13, 1995 (P.L.604,
17 No.61), known as the State Fire Commissioner Act.
18 "Department." The Department of Revenue of the Commonwealth.
19 "Director." The director of the Emergency Medical Services
20 Office in the Department of Health of the Commonwealth.
21 "Secretary." The Secretary of Revenue of the Commonwealth.
22 "Taxpayer." An individual subject to payment of taxes under
23 Article III.
24 "Volunteer emergency medical services worker." A person
25 certified as an active volunteer emergency medical services
26 provider by the director of the Emergency Medical Services
27 Office in the Department of Health of the Commonwealth.
28 "Volunteer firefighter." The term shall have the same
29 meaning given to it under section 2(3) of the act of June 11,
30 1968 (P.L.149, No.84), known as the Volunteer Firefighters'
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1 Relief Association Act. The term includes fire police.
2 "Volunteer fire company." A nonprofit chartered corporation,
3 association or organization located in this Commonwealth that
4 provides fire protection services and may offer other volunteer
5 services within this Commonwealth. Voluntary emergency services
6 provided by a volunteer fire company may include voluntary
7 ambulance and voluntary rescue services.
8 Section 1803-C. Tax credit.
9 (a) Authorization.--A person certified as an active
10 volunteer may claim a tax credit of up to the amount specified
11 in subsection (b) from the tax imposed under Article III. If the
12 taxpayer's total tax liability under Article III is less than
13 $500, the credit shall equal the remaining tax liability.
14 (b) Amount of credit.--
15 (1) The amount of the tax credit is equal to the
16 following:
17 (i) For the tax year beginning in the 2008 calendar
18 year, $100.
19 (ii) For the tax year beginning in the 2009 calendar
20 year, $200.
21 (iii) For the tax year beginning in the 2010
22 calendar year, $300.
23 (iv) For the tax year beginning in the 2011 calendar
24 year, $400.
25 (v) For the tax year beginning in the 2012 calendar
26 year, $500.
27 (2) (i) If the taxpayer is not a volunteer firefighter
28 or volunteer emergency medical services worker for the
29 entire tax year, the amount of the dollar credit shall be
30 prorated and the credit amount shall equal the maximum
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1 amount of credit for the tax year, divided by 12,
2 multiplied by the number of months in the tax year the
3 taxpayer was a volunteer. The credit shall be rounded to
4 the nearest $5.
5 (ii) If the taxpayer is a volunteer during any part
6 of a month, the taxpayer shall be considered a volunteer
7 for the entire month.
8 (iii) If the taxpayer is a volunteer firefighter and
9 a volunteer emergency medical services worker during the
10 same month, a credit may be claimed for only one
11 volunteer position for that month.
12 (c) Limitation.--In no event shall the total amount of the
13 tax credit under this article for a taxable year exceed the
14 taxpayer's tax liability. Any unused tax credit shall be allowed
15 the taxpayer against succeeding years' tax liability. No such
16 credit shall be allowed the taxpayer against prior years' tax
17 liability.
18 Section 1804-C. Active volunteer point system.
19 (a) Duty to develop and implement.--The commissioner and the
20 director shall jointly develop and implement an active volunteer
21 point system establishing the annual requirements for
22 designating firefighters and emergency medical services workers,
23 respectively, as active volunteers.
24 (b) Factors to be considered.--To determine whether a
25 volunteer is active, the point system shall consider the
26 following factors:
27 (1) Number of emergency calls responded to.
28 (2) Volunteer's level of training.
29 (3) Participation in formal training and drills.
30 (4) Time spent on administration and support activities,
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1 including fundraising and maintenance of facilities and
2 equipment.
3 (5) Involvement in other projects that directly benefit
4 the department's financial viability, emergency response or
5 operational readiness.
6 Section 1805-C. Credit verification.
7 (a) Volunteer fire company duty to report.--Within ten
8 business days of the end of each calendar year, the chief of
9 each volunteer fire company shall submit a report to the
10 commissioner with the name and address of each volunteer
11 firefighter who qualified for the tax credit for the previous
12 calendar year in the format specified by the secretary.
13 (b) Volunteer emergency medical service and ambulance
14 department duty to report.--Within ten business days of the end
15 of each calendar year, the chief of each volunteer emergency
16 medical service or ambulance department shall submit a report to
17 the director. The report shall include the name and address of
18 each volunteer emergency medical services worker who qualified
19 for the tax credit for the previous calendar year in the format
20 required by the secretary.
21 Section 1806-C. Active volunteer certification.
22 (a) General rule.--On or before January 31 of each year, the
23 commissioner and the director shall certify each volunteer
24 firefighter or volunteer emergency medical services worker
25 reported under section 1805-C as having met the requirements for
26 designation as an active volunteer.
27 (b) Procedures.--The commissioner and the director, in
28 cooperation with the secretary, shall jointly develop procedures
29 for documenting volunteer certification for tax credit purposes.
30 Section 2. This act shall apply to all taxable years
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1 beginning on or after January 1, 2009.
2 Section 3. This act shall take effect immediately.
3 SECTION 1. THE ACT OF MARCH 4, 1971 (P.L.6, NO.2), KNOWN AS <--
4 THE TAX REFORM CODE OF 1971, IS AMENDED BY ADDING AN ARTICLE TO
5 READ:
6 ARTICLE XVIII-C
7 VOLUNTEER RESPONDER RETENTION
8 AND RECRUITMENT TAX CREDIT
9 SECTION 1801-C. DEFINITIONS.
10 THE FOLLOWING WORDS AND PHRASES WHEN USED IN THIS ARTICLE
11 SHALL HAVE THE MEANINGS GIVEN TO THEM IN THIS SECTION UNLESS THE
12 CONTEXT CLEARLY INDICATES OTHERWISE:
13 "ACTIVE VOLUNTEER." A VOLUNTEER FOR A VOLUNTEER AMBULANCE
14 SERVICE, VOLUNTEER FIRE COMPANY OR VOLUNTEER RESCUE COMPANY
15 CERTIFIED BY THE COMMISSIONER AND THE DIRECTOR AS MEETING THE
16 CRITERIA OF THIS ACT.
17 "COMMISSIONER." THE STATE FIRE COMMISSIONER APPOINTED
18 PURSUANT TO SECTION 3 OF THE ACT OF NOVEMBER 13, 1995 (P.L.604,
19 NO.61), KNOWN AS THE STATE FIRE COMMISSIONER ACT.
20 "DEPARTMENT." THE DEPARTMENT OF REVENUE OF THE COMMONWEALTH.
21 "DIRECTOR." THE DIRECTOR OF THE EMERGENCY MEDICAL SERVICES
22 OFFICE IN THE DEPARTMENT OF HEALTH.
23 "QUALIFIED TAX LIABILITY." THE LIABILITY FOR TAXES IMPOSED
24 UNDER ARTICLE III.
25 "TAX CREDIT." THE TAX CREDIT AVAILABLE TO ACTIVE VOLUNTEERS
26 UNDER THIS ARTICLE.
27 "TAXPAYER." AN INDIVIDUAL SUBJECT TO PAYMENT OF TAXES UNDER
28 ARTICLE III.
29 "VOLUNTEER AMBULANCE SERVICE." AS DEFINED IN SECTION 102 OF
30 THE ACT OF JULY 31, 2003 (P.L.73, NO.17), KNOWN AS THE VOLUNTEER
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1 FIRE COMPANY AND VOLUNTEER AMBULANCE SERVICE GRANT ACT.
2 "VOLUNTEER FIRE COMPANY." AS DEFINED IN SECTION 102 OF THE
3 ACT OF JULY 31, 2003 (P.L.73, NO.17), KNOWN AS THE VOLUNTEER
4 FIRE COMPANY AND VOLUNTEER AMBULANCE SERVICE GRANT ACT.
5 "VOLUNTEER RESCUE COMPANY." AS DEFINED IN SECTION 102 OF THE
6 ACT OF JULY 31, 2003 (P.L.73, NO.17), KNOWN AS THE VOLUNTEER
7 FIRE COMPANY AND VOLUNTEER AMBULANCE SERVICE GRANT ACT.
8 SECTION 1802-C. APPLICATION.
9 (A) APPLICATION TO DEPARTMENT.--A TAXPAYER MAY SUBMIT AN
10 APPLICATION FOR A TAX CREDIT UNDER THIS ARTICLE IN A MANNER
11 REQUIRED BY THE DEPARTMENT. THE APPLICATION SHALL CONTAIN THE
12 FOLLOWING INFORMATION:
13 (1) THE NAMES AND TAX IDENTIFICATION NUMBER OF THE
14 TAXPAYER.
15 (2) THE NAME AND LOCATION OF THE VOLUNTEER FIRE COMPANY,
16 VOLUNTEER AMBULANCE SERVICE OR VOLUNTEER RESCUE COMPANY OF
17 WHICH THE TAXPAYER IS AN ACTIVE VOLUNTEER.
18 (3) ANY OTHER INFORMATION DEEMED APPROPRIATE BY THE
19 DEPARTMENT.
20 (B) APPROVAL.--THE DEPARTMENT SHALL REVIEW AND APPROVE OR
21 DISAPPROVE EACH APPLICATION IN THE ORDER IN WHICH IT IS
22 RECEIVED. UPON A DETERMINATION THAT THE TAXPAYER IS AN ACTIVE
23 VOLUNTEER, THE DEPARTMENT MAY APPROVE THE TAXPAYER FOR A TAX
24 CREDIT.
25 SECTION 1803-C. TAXPAYER CREDIT.
26 A TAXPAYER MAY CLAIM A TAX CREDIT AGAINST THE QUALIFIED TAX
27 LIABILITY OF THE TAXPAYER.
28 SECTION 1804-C. TAXPAYER ELIGIBILITY.
29 (A) CREDIT FOR EMPLOYMENT.--A TAXPAYER SHALL BE ELIGIBLE FOR
30 A TAX CREDIT UNDER SUBSECTION (B) AGAINST THE TAX IMPOSED UNDER
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1 ARTICLE III IF THE TAXPAYER IS AN ACTIVE VOLUNTEER WITHIN THIS
2 COMMONWEALTH.
3 (B) MAXIMUM CREDIT.--THE FOLLOWING SHALL APPLY:
4 (1) A TAXPAYER WHO QUALIFIES UNDER SUBSECTION (A) MAY
5 CLAIM A TAX CREDIT AS FOLLOWS:
6 (I) FOR THE TAX YEAR BEGINNING IN THE 2009 CALENDAR
7 YEAR, $100.
8 (II) FOR THE TAX YEAR BEGINNING IN THE 2010 CALENDAR
9 YEAR, $200.
10 (III) FOR THE TAX YEAR BEGINNING IN THE 2011
11 CALENDAR YEAR, $300.
12 (IV) FOR THE TAX YEAR BEGINNING IN THE 2012 CALENDAR
13 YEAR, $400.
14 (V) FOR THE TAX YEAR BEGINNING IN THE 2013 CALENDAR
15 YEAR, AND EACH YEAR THEREAFTER, $500.
16 (2) (I) IF THE TAXPAYER IS NOT AN ACTIVE VOLUNTEER FOR
17 THE ENTIRE TAX YEAR, THE AMOUNT OF THE TAX CREDIT SHALL
18 BE PRORATED AND THE CREDIT AMOUNT SHALL EQUAL THE MAXIMUM
19 AMOUNT OF CREDIT FOR THE TAX YEAR, DIVIDED BY 12,
20 MULTIPLIED BY THE NUMBER OF MONTHS IN THE TAX YEAR THE
21 TAXPAYER WAS AN ACTIVE VOLUNTEER. THE CREDIT SHALL BE
22 ROUNDED TO THE NEAREST $5.
23 (II) IF THE TAXPAYER IS AN ACTIVE VOLUNTEER DURING
24 ANY PART OF A MONTH, THE TAXPAYER SHALL BE CONSIDERED AN
25 ACTIVE VOLUNTEER FOR THE ENTIRE MONTH.
26 SECTION 1805-C. CARRY OVER AND CARRYBACK.
27 (A) GENERAL RULE.--IF THE TAXPAYER CANNOT USE THE ENTIRE
28 AMOUNT OF THE TAX CREDIT FOR THE FIRST TAXABLE YEAR IN WHICH THE
29 TAXPAYER IS ELIGIBLE FOR THE CREDIT, THE EXCESS MAY BE CARRIED
30 OVER TO SUCCEEDING TAXABLE YEARS AND USED AS A CREDIT AGAINST
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1 THE QUALIFIED TAX LIABILITY OF THE TAXPAYER FOR THOSE TAXABLE
2 YEARS. EACH TIME THE TAX CREDIT IS CARRIED OVER TO A SUCCEEDING
3 TAXABLE YEAR, IT SHALL BE REDUCED BY THE AMOUNT THAT WAS USED AS
4 A CREDIT DURING THE IMMEDIATELY PROCEEDING TAXABLE YEAR. THE TAX
5 CREDIT PROVIDED BY THIS ARTICLE MAY BE CARRIED OVER AND APPLIED
6 TO SUCCEEDING TAXABLE YEARS FOR NO MORE THAN THREE TAXABLE YEARS
7 FOLLOWING THE FIRST TAXABLE YEAR FOR WHICH THE TAXPAYER WAS
8 ENTITLED TO CLAIM THE CREDIT.
9 (B) APPLICATION.--A TAX CREDIT APPROVED BY THE DEPARTMENT IN
10 A TAXABLE YEAR SHALL FIRST BE APPLIED AGAINST THE TAXPAYER'S
11 QUALIFIED LIABILITY FOR THE CURRENT TAXABLE YEARS AS OF THE DATE
12 ON WHICH THE CREDIT WAS APPROVED BEFORE THE TAX CREDIT CAN BE
13 APPLIED AGAINST ANY TAX LIABILITY UNDER SUBSECTION (A).
14 (C) LIMITATIONS.--A TAXPAYER IS NOT ENTITLED TO CARRY BACK,
15 OBTAIN A REFUND OF, SELL OR ASSIGN AN UNUSED TAX CREDIT.
16 SECTION 1806-C. TOTAL AMOUNT OF CREDITS.
17 (A) GENERAL RULE.--THE TOTAL AMOUNT OF TAX CREDITS
18 AUTHORIZED BY THIS ARTICLE SHALL NOT EXCEED $8,500,000 IN EACH
19 FISCAL YEAR. IF THE CREDITS EXCEED THE $8,500,000 CAP IN A GIVEN
20 YEAR, THE CREDITS SHALL BE ALLOCATED ON A PRO RATA BASIS.
21 (B) ALLOCATION.--IF THE TOTAL AMOUNT OF THE TAX CREDITS
22 APPLIED FOR BY ALL TAXPAYERS UNDER THIS ARTICLE EXCEEDS THE
23 AMOUNT ALLOCATED, THE TAX CREDIT TO BE RECEIVED BY EACH
24 APPLICANT SHALL BE THE PRODUCT OF THE ALLOCATED AMOUNT
25 MULTIPLIED BY THE QUOTIENT OF THE TAX CREDIT APPLIED FOR BY THE
26 APPLICANT DIVIDED BY THE TOTAL OF ALL TAX CREDITS APPLIED FOR BY
27 ALL APPLICANTS, THE ALGEBRAIC EQUIVALENT OF WHICH IS:
28 TAXPAYER'S TAX CREDIT = AMOUNT ALLOCATED FOR THOSE CREDITS X
29 (TAX CREDIT APPLIED FOR BY THE APPLICANT/TOTAL
30 OF ALL CREDITS APPLIED FOR BY ALL APPLICANTS).
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1 SECTION 1807-C. POINT SYSTEM.
2 (A) GENERAL RULE.--THE COMMISSIONER AND THE DIRECTOR SHALL
3 JOINTLY DEVELOP AND IMPLEMENT A POINT SYSTEM ESTABLISHING THE
4 ANNUAL REQUIREMENTS FOR CERTIFICATION OF ACTIVE VOLUNTEERS.
5 (B) FACTORS.--TO DETERMINE WHETHER TO CERTIFY AN INDIVIDUAL
6 AS AN ACTIVE VOLUNTEER, THE POINT SYSTEM SHALL CONSIDER THE
7 FOLLOWING FACTORS:
8 (1) THE NUMBER OF EMERGENCY CALLS RESPONDED TO.
9 (2) THE VOLUNTEER'S LEVEL OF TRAINING AND PARTICIPATION
10 IN FORMAL TRAINING AND DRILLS.
11 (3) TIME SPENT ON ADMINISTRATION AND SUPPORT ACTIVITIES,
12 INCLUDING FUNDRAISING AND MAINTENANCE OF FACILITIES AND
13 EQUIPMENT.
14 (4) INVOLVEMENT IN OTHER PROJECTS THAT DIRECTLY BENEFIT
15 THE ORGANIZATION'S FINANCIAL VIABILITY, EMERGENCY RESPONSE OR
16 OPERATIONAL READINESS.
17 SECTION 1808-C. APPLICATION PROCESS.
18 (A) APPLICATION.--AN ACTIVE VOLUNTEER MAY APPLY TO THE
19 DEPARTMENT FOR A CERTIFICATION BY FILING AN APPLICATION ON THE
20 FORM REQUIRED BY THE DEPARTMENT. THE APPLICATION SHALL CONTAIN
21 THE FOLLOWING INFORMATION:
22 (1) THE NAME OF THE ACTIVE VOLUNTEER.
23 (2) THE NAME AND ADDRESS OF THE VOLUNTEER FIRE COMPANY,
24 VOLUNTEER AMBULANCE SERVICE OR VOLUNTEER RESCUE COMPANY WHERE
25 THE ACTIVE VOLUNTEER IS A MEMBER.
26 (3) ANY OTHER INFORMATION DEEMED TO BE APPROPRIATE BY
27 THE DEPARTMENT.
28 SECTION 1809-C. CERTIFICATION.
29 (A) SELF CERTIFICATION.--THE ACTIVE VOLUNTEER SHALL SIGN AND
30 SUBMIT THE APPLICATION TO THE CHIEF OF THE VOLUNTEER FIRE
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1 COMPANY OR THE SUPERVISOR OR CHIEF OF THE VOLUNTEER AMBULANCE
2 SERVICE OR VOLUNTEER RESCUE COMPANY FIRE OR EMS DEPARTMENT WHERE
3 HE OR SHE SERVES.
4 (B) LOCAL SIGN-OFF.--THE CHIEF OF THE VOLUNTEER FIRE
5 COMPANY, THE SUPERVISOR OR CHIEF OF THE VOLUNTEER AMBULANCE
6 SERVICE OR VOLUNTEER RESCUE COMPANY SHALL SIGN THE APPLICATION
7 ATTESTING TO THE INDIVIDUAL'S STATUS AS AN ACTIVE VOLUNTEER. THE
8 APPLICATION SHALL THEN BE FORWARDED TO THE DEPARTMENT FOR FINAL
9 REVIEW AND PROCESSING.
10 (C) DEPARTMENTAL REVIEW.--THE DEPARTMENT SHALL REVIEW AND
11 APPROVE OR DISAPPROVE THE APPLICATIONS IN THE ORDER IN WHICH
12 THEY ARE RECEIVED.
13 SECTION 1810-C. REGULATIONS.
14 THE DEPARTMENT SHALL ADOPT REGULATIONS, INCLUDING FORMS,
15 NECESSARY TO ADMINISTER THIS ARTICLE. THE DEPARTMENT MAY REQUIRE
16 PROOF OF THE CLAIM FOR TAX CREDIT.
17 SECTION 1811-C. REPORT TO GENERAL ASSEMBLY.
18 NO LATER THAN JUNE 1, 2010, AND SEPTEMBER 1 OF EACH YEAR
19 THEREAFTER, THE DEPARTMENT SHALL SUBMIT A REPORT ON THE TAX
20 CREDITS GRANTED UNDER THIS ARTICLE AND THE APPLICABILITY OF THE
21 TAX CREDIT TO THE RETENTION OF ACTIVE VOLUNTEERS OF A VOLUNTEER
22 AMBULANCE SERVICE, VOLUNTEER FIRE COMPANY OR VOLUNTEER RESCUE
23 COMPANY. THE REPORT SHALL INCLUDE THE NAMES OF TAXPAYERS WHO
24 UTILIZED THE CREDIT AS OF THE DATE OF THE REPORT AND THE AMOUNT
25 OF CREDITS APPROVED. THE REPORT MAY INCLUDE RECOMMENDATIONS FOR
26 CHANGES IN THE CALCULATION OR ADMINISTRATION OF THE TAX CREDIT.
27 THE REPORT SHALL BE SUBMITTED TO THE CHAIRMAN AND MINORITY
28 CHAIRMAN OF THE APPROPRIATIONS COMMITTEE OF THE SENATE, THE
29 CHAIRMAN AND MINORITY CHAIRMAN OF THE APPROPRIATIONS COMMITTEE
30 OF THE HOUSE OF REPRESENTATIVES, THE CHAIRMAN AND MINORITY
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1 CHAIRMAN OF THE FINANCE COMMITTEE OF THE SENATE AND THE CHAIRMAN
2 AND MINORITY CHAIRMAN OF THE FINANCE COMMITTEE OF THE HOUSE OF
3 REPRESENTATIVES. THE REPORT MAY INCLUDE OTHER INFORMATION THAT
4 THE DEPARTMENT DEEMS APPROPRIATE.
5 SECTION 1812-C. PENALTY.
6 A TAXPAYER WHO CLAIMS A CREDIT UNDER THIS ARTICLE BUT FAILS
7 TO MEET THE STANDARDS UNDER SECTION 1803-C SHALL REPAY THE FULL
8 AMOUNT OF THE TAX CREDIT TO THE COMMONWEALTH.
9 SECTION 2. THIS ACT SHALL APPLY TO ALL TAXABLE YEARS
10 BEGINNING ON OR AFTER JANUARY 1, 2009.
11 SECTION 3. THIS ACT SHALL TAKE EFFECT IMMEDIATELY.
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