THE GENERAL ASSEMBLY OF PENNSYLVANIA

HOUSE BILL

INTRODUCED BY WATERS, THOMAS, PARKER, DeLUCA, V. BROWN, JAMES, KORTZ, YOUNGBLOOD, FABRIZIO AND DONATUCCI, JUNE 25, 2012

REFERRED TO COMMITTEE ON FINANCE, JUNE 25, 2012  

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 notice of application for tax

credit.

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 a section to

read:

Section 3003.22.  Notice of Application for Tax Credit.--(a)

Prior to applying for a tax credit in a first or second class

city, a business entity shall provide notice to the following

officials elected on behalf of the city's constituents:

(1)  State Representative in whose district the qualifying

activity occurred or is to occur.

(2)  State Senator in whose district the qualifying activity

occurred or is to occur.

(3)  Mayor.

(4)  Council member in whose district the qualifying activity

occurred or is to occur.

(b)  Prior to applying for a tax credit in any other

municipality, a business entity shall provide notice to the

following officials elected on behalf of the municipality's

constituents:

(1)  State Representative in whose district the qualifying

activity occurred or is to occur.

(2)  State Senator in whose district the qualifying activity

occurred or is to occur.

(3)  Municipal executive, including, but not limited to, a

mayor or township manager.

(4)  Municipal legislative body, including, but not limited

to, a city council or township supervisors.

(c)  A State Representative or State Senator under this

section may call for a public informational meeting regarding

the tax credit application. Any expenses for the public

informational meeting shall be paid by the business entity.

Notice of the public informational meeting shall be published in

the Pennsylvania Bulletin.

(d)  An official or a majority of a municipal legislative

body under this section shall notify the Department of Revenue

in writing of its reasons if either objects to the tax credit.

Within a reasonable time after receiving the objection, the

department shall notify the applicant that the tax credit is

disallowed. The notice shall be sent to the business entity's

place of business located in the first or second class city or

other municipality and shall include the stated reasons for the

objection.

(e)  As used in this section, the term "business entity"

means a corporation, partnership, association, limited liability

company or limited liability partnership authorized to do

business in this Commonwealth.

Section 2.  This act shall take effect in 60 days.