THE GENERAL ASSEMBLY OF PENNSYLVANIA

SENATE BILL

INTRODUCED BY BRUBAKER, BREWSTER, TOMLINSON, COSTA, PICCOLA, EARLL, ARGALL, SMUCKER, ORIE, YAW, ERICKSON, BOSCOLA, STACK, KASUNIC, TARTAGLIONE, PIPPY, DINNIMAN, WILLIAMS, D. WHITE, BAKER, SOLOBAY, FONTANA, YUDICHAK, MENSCH, VANCE, WOZNIAK, ALLOWAY, BROWNE, WASHINGTON, FARNESE AND WARD, FEBRUARY 24, 2011

SENATOR BRUBAKER, FINANCE, AS AMENDED, JUNE 22, 2011   

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," in neighborhood assistance tax credit, further

providing for definitions and for tax credit.

<--

The General Assembly of the Commonwealth of Pennsylvania

hereby enacts as follows:

Section 1.  Section 1904-A of the act of March 4, 1971

<--

(P.L.6, No.2), known as the Tax Reform Code of 1971, is amended

by adding a subsection to read:

Section 1904-A.  Tax Credit.--* * *

(b.2)  When approving applications for neighborhood

assistance tax credits, the secretary shall take into special

consideration applications which involve charitable food

programs and dedicate at least twenty-five per cent of the

available tax credits for these purposes.

* * *

Section 1.  The definition of "community services" in section

<--

1902-A of the act of March 4, 1971 (P.L.6, No.2), known as the

Tax Reform Code of 1971, amended May 7, 1997 (P.L.85, No.7), is

amended and the section is amended by adding a definition to

read:

Section 1902-A.  Definitions.--The following words, terms and

phrases, when used in this article, shall have the meanings

ascribed to them in this section, except where the context

clearly indicates a different meaning:

* * *

"Charitable food program."  An emergency food provider or a

regional food bank as defined in section 2 of the act of

December 11, 1992 (P.L.807, No.129), known as the State Food

Purchase Program Act.

"Community services."  Any type of counseling and advice,

emergency assistance, food assistance or medical care furnished

to individuals or groups in an impoverished area.

* * *

Section 2.  Section 1904-A(b.1) of the act, amended July 25,

2007 (P.L.373, No.55), is amended to read:

Section 1904-A.  Tax Credit.--* * *

(b.1)  The secretary shall take into special consideration,

when approving applications for neighborhood assistance tax

credits, applications which involve:

(1)  multiple projects in various markets throughout this

Commonwealth[.]; and

(2)  charitable food programs.

* * *

Section 3.  This act shall apply to fiscal years beginning

after June 30, 2011.

Section 2 4.  This act shall take effect immediately.

<--