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| PRIOR PRINTER'S NO. 283 | PRINTER'S NO. 1199 |
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| THE GENERAL ASSEMBLY OF PENNSYLVANIA |
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| SENATE BILL |
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| INTRODUCED BY PIPPY, ORIE, PICCOLA, BROWNE, ERICKSON, FONTANA, TOMLINSON, ALLOWAY, FARNESE, EICHELBERGER, KITCHEN, COSTA, MENSCH, EARLL, BOSCOLA AND M. WHITE, JANUARY 27, 2011 |
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| SENATOR PICCOLA, EDUCATION, AS AMENDED, MAY 10, 2011 |
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| AN ACT |
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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," in educational improvement tax credit, further |
11 | providing for the definitions of "educational improvement |
12 | organization" and "innovative educational program." |
13 | The General Assembly of the Commonwealth of Pennsylvania |
14 | hereby enacts as follows: |
15 | Section 1. The definitions of "educational improvement |
16 | organization" and "innovative educational program" in section |
17 | 1702-F of the act of March 4, 1971 (P.L.6, No.2), known as the |
18 | Tax Reform Code of 1971, added October 9, 2009 (P.L.451, No.48), |
19 | are amended to read: |
20 | Section 1702-F. Definitions. |
21 | The following words and phrases when used in this article |
22 | shall have the meanings given to them in this section unless the |
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1 | context clearly indicates otherwise: |
2 | * * * |
3 | "Educational improvement organization." A nonprofit entity |
4 | which: |
5 | (1) is exempt from Federal taxation under section 501(c) |
6 | (3) of the Internal Revenue Code of 1986 (Public Law 99-514, |
7 | 26 U.S.C. § 1 et seq.); and |
8 | (2) contributes at least 80% of its annual receipts as |
9 | grants to a public school, a chartered school as defined in |
10 | section 1376.1(a) of the act of March 10, 1949 (P.L.30, | <-- |
11 | No.14), known as the Public School Code of 1949, or a private |
12 | school approved in accordance with section 1376 of that act | <-- |
13 | for innovative educational programs. |
14 | For purposes of this definition, a nonprofit entity |
15 | "contributes" its annual cash receipts when it expends or |
16 | otherwise irrevocably encumbers those funds for expenditure |
17 | during the then current fiscal year of the nonprofit entity or |
18 | during the next succeeding fiscal year of the nonprofit entity. |
19 | * * * |
20 | "Innovative educational program." An advanced academic or |
21 | similar program that is not part of the regular academic program |
22 | of a public school but that enhances the curriculum or academic |
23 | program of [the] a public school, chartered school as defined in |
24 | section 1376.1(a) of the act of March 10, 1949 (P.L.30, No.14), | <-- |
25 | known as the Public School Code of 1949, or private school |
26 | approved in accordance with section 1376 of that act, or | <-- |
27 | provides pre-kindergarten programs to public school students, |
28 | students of a chartered school as defined in section 1376.1(a) |
29 | of that act or students of a private school approved in | <-- |
30 | accordance with section 1376 of that act. | <-- |
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1 | * * * |
2 | Section 2. This act shall take effect immediately. |
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