PRINTER'S NO. 80
THE GENERAL ASSEMBLY OF PENNSYLVANIA
INTRODUCED BY EVANKOVICH, DUNBAR, SAYLOR, SWANGER, HARHAI, AUMENT, TRUITT, EMRICK, HICKERNELL, GINGRICH, HALUSKA, HAGGERTY, KORTZ, V. BROWN, MAJOR, SCHLOSSBERG, DAVIS, KAUFFMAN, BROOKS, MILLARD, MACKENZIE, PICKETT, BIZZARRO, READSHAW, BENNINGHOFF, O'NEILL, HAHN, M. K. KELLER, CUTLER, MOUL, PETRI, ROCK, EVERETT, GROVE, R. BROWN AND MILLER, JANUARY 14, 2013
REFERRED TO COMMITEE ON EDUCATION, JANUARY 14, 2013
1Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An
2act relating to tax reform and State taxation by codifying
3and enumerating certain subjects of taxation and imposing
4taxes thereon; providing procedures for the payment,
5collection, administration and enforcement thereof; providing
6for tax credits in certain cases; conferring powers and
7imposing duties upon the Department of Revenue, certain
8employers, fiduciaries, individuals, persons, corporations
9and other entities; prescribing crimes, offenses and
10penalties," in educational improvement tax credit, further
11providing for definitions and for limitations.
14Section 1. The definition of "public school" in section
151702-F of the act of March 4, 1971 (P.L.6, No.2), known as the
16Tax Reform Code of 1971, added October 9, 2009 (P.L.451, No.48),
17is amended and the section is amended by adding a definition to
19Section 1702-F. Definitions.
20The following words and phrases when used in this article
3* * *
8* * *
9"Public school." A public pre-kindergarten where compulsory
10attendance requirements do not apply or a public kindergarten,
11elementary school [or], secondary school or career and technical
12school at which the compulsory attendance requirements of this
13Commonwealth may be met and which meets the applicable
14requirements of Title VI of the Civil Rights Act of 1964 (Public
15Law 88-352, 78 Stat. 241).
16* * *
19Section 1706-F. Limitations.
21(1) The total aggregate amount of all tax credits
22approved shall not exceed $100,000,000 in a fiscal year. No
23less than $60,000,000 of the total aggregate amount shall be
24used to provide tax credits for contributions from business
25firms to scholarship organizations. No less than $30,000,000
26of the total aggregate amount shall be used to provide tax
27credits for contributions from business firms to educational
29(2) The following apply to specific fiscal years:
30(i) For fiscal years 2004-2005, 2005-2006 and 2006-
5(ii) For fiscal years 2007-2008, 2008-2009, 2009-
62010, 2010-2011 and 2011-2012, the total aggregate amount
7of all tax credits approved for contributions from
8business firms to pre-kindergarten scholarship programs
9shall not exceed $8,000,000 in a fiscal year.
10(iii) For fiscal year 2012-2013 and each fiscal year
11thereafter, the total aggregate amount of all tax credits
12approved for contributions from business firms to pre-
13kindergarten scholarship programs shall not exceed
14$10,000,000 in a fiscal year.
15(3) (i) From the tax credits for contributions by
16business firms to educational improvement organizations,
1710% of the available amount shall initially be set aside
18for contributions by business firms to educational
19improvement organizations that provide donations to
20career and technical schools and shall be distributed in
21accordance with section 1705-F(g).
22(ii) Tax credits remaining from the amount set aside
23in subparagraph (i) after July 1 of each year shall be
24made available to business firms for contributions to any
25educational improvement organization and shall be
26distributed in accordance with section 1705-F(g).
27* * *
28Section 3. This act shall take effect in 60 days.