AN ACT

 

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 city revitalization and improvement zones,
11further providing for definitions.

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

14Section 1. The definition of "city" in section 1802-C of the
15act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code 
16of 1971, added July 9, 2013 (P.L.270, No.52), is amended to
17read:

18Section 1802-C. Definitions.

19The following words and phrases when used in this article
20shall have the meanings given to them in this section unless the
21context clearly indicates otherwise:

22* * *

1"City." A city of the third class with a population of at
2least [30,000] 20,000 based on the most recent Federal decennial
3census. The term shall not include a city that has had a
4receiver appointed under Chapter 7 of the act of July 10, 1987
5(P.L.246, No.47), known as the Municipalities Financial Recovery
6Act.

7* * *

8Section 2. This act shall take effect in 60 days.