THE GENERAL ASSEMBLY OF PENNSYLVANIA

SENATE BILL

INTRODUCED BY WILLIAMS, TARTAGLIONE, FERLO, WASHINGTON, STOUT, FONTANA, YAW, HUGHES, O'PAKE, BROWNE, KASUNIC, WAUGH, ERICKSON, STACK AND FARNESE, JANUARY 29, 2009

REFERRED TO FINANCE, JANUARY 29, 2009  

AN ACT

Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An

act relating to tax reform and State taxation by codifying

and enumerating certain subjects of taxation and imposing

taxes thereon; providing procedures for the payment,

collection, administration and enforcement thereof; providing

for tax credits in certain cases; conferring powers and

imposing duties upon the Department of Revenue, certain

employers, fiduciaries, individuals, persons, corporations

and other entities; prescribing crimes, offenses and

penalties," providing for a tax credit for weatherization

measures.

The General Assembly of the Commonwealth of Pennsylvania

hereby enacts as follows:

Section 1.  The act of March 4, 1971 (P.L.6, No.2), known as

the Tax Reform Code of 1971, is amended by adding an article to

read:

ARTICLE XIX-B

WEATHERIZATION TAX CREDIT

Section 1901-B.  Definitions.

The following words and phrases when used in this article

shall have the meanings given to them in this section unless the

context clearly indicates otherwise:

"Tax credit."  The weatherization tax credit established

under this article.

"Taxpayer."  An individual subject to tax under Article III.

"Weatherization measures."  Measures taken to conserve

energy, including energy audits, air leakage control,

installation of insulation and improvements to water heater

systems.

Section 1902-B.  Authorization of tax credit.

(a)  General rule.--Every taxpayer who undertakes

weatherization measures for the taxpayer's primary residence in

this Commonwealth shall be eligible to receive a tax credit

against any tax due under Article III.

(b)  Maximum credit.--A taxpayer who is eligible under

subsection (a) shall receive a tax credit for the taxable year

for the cost of weatherization measures but no more than $2,500.

(c)  Claim period.--Claims for the tax credit shall be filed

for the taxable year in which the taxpayer makes the

expenditures for the weatherization measures.

Section 1903-B.  Limitations on tax credits.

Tax credits under this article shall be subject to the

following:

(1)  Unused tax credits may not be carried back to prior

tax years nor carried forward to succeeding taxable years. If

not used within this time period, the tax credits shall

expire.

(2)  Tax credits shall not be refundable.

(3)  Tax credits shall not be transferable.

Section 1904-B.  Powers and duties.

In addition to those powers created by any other act, the

Secretary of Revenue shall have the power and it shall be the

secretary's duty to:

(1)  Promulgate and publish any rules and regulations

which may be required to implement this article.

(2)  Publish as a notice in the Pennsylvania Bulletin

forms upon which taxpayers may apply for the tax credit

authorized by this article.

Section 2.  This act shall apply to the taxable year

beginning January 1, 2009.

Section 3.  This act shall take effect immediately.