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 sales and use tax, providing for transfers to
11Motor License Fund.

12The General Assembly of the Commonwealth of Pennsylvania
13hereby enacts as follows:

14Section 1. The act of March 4, 1971 (P.L.6, No.2), known as 
15the Tax Reform Code of 1971, is amended by adding a section to
16read:

17Section 281.3. Transfers to Motor License Fund.--The
18revenues received on or after July 1, 2014, from the imposition
19of the tax on motor vehicles shall be transferred to the Motor
20License Fund according to the following amounts:

21(1) For the fiscal year commencing July 1, 2014, ten per
22cent (.10) of the taxes.

1(2) For the fiscal year commencing July 1, 2015, twenty per
2cent (.20) of the taxes.

3(3) For the fiscal year commencing July 1, 2016, thirty per
4cent (.30) of the taxes.

5(4) For the fiscal year commencing July 1, 2017, forty per
6cent (.40) of the taxes.

7(5) For the fiscal year commencing July 1, 2018, fifty per
8cent (.50) of the taxes.

9(6) For the fiscal year commencing July 1, 2019, sixty per
10cent (.60) of the taxes.

11(7) For the fiscal year commencing July 1, 2020, seventy per
12cent (.70) of the taxes.

13(8) For the fiscal year commencing July 1, 2021, eighty per
14cent (.80) of the taxes.

15(9) For the fiscal year commencing July 1, 2022, ninety per
16cent (.90) of the taxes.

17(10) For the fiscal year commencing July 1, 2023, all of the
18taxes.

19Section 2. This act shall take effect in 60 days.