PRINTER'S NO. 76
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
86
Session of
2015
INTRODUCED BY WHEATLEY, BISHOP, CONKLIN, SCHWEYER, J. HARRIS,
BOBACK, PASHINSKI, KINSEY, COHEN, GABLER, MURT, D. MILLER,
DAVIDSON AND MAHONEY, JANUARY 21, 2015
REFERRED TO COMMITTEE ON FINANCE, JANUARY 21, 2015
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," providing for a teacher tax credit.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. The act of March 4, 1971 (P.L.6, No.2), known as
the Tax Reform Code of 1971, is amended by adding an article to
read:
ARTICLE XVII-B.1
TEACHER TAX CREDIT
Section 1701-B.1. Short title.
This article shall be known and may be cited as the Teacher
Tax Credit Act.
Section 1702-B.1. Definitions.
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The following words and phrases when used in this article
shall have the meanings given to them in this section unless the
context clearly indicates otherwise:
"Certified teacher." A teacher who is certified by the
Commonwealth and currently employed as a teacher.
"Classroom expenses and supplies." The term includes books,
supplies, computers and related equipment, including related
software and services, other equipment and supplementary
materials.
"Department." The Department of Revenue of the Commonwealth.
"Tax Credit." The teacher tax credit established under this
article.
"Tax liability." The liability for taxes imposed under
Article III.
"Taxpayer." An individual subject to tax under Article III.
Section 1703-B.1. Tax credit for teachers.
A taxpayer who is a certified teacher and incurs expenses for
the purchase of classroom expenses and supplies in a taxable
year may apply for a teacher tax credit as provided in this
article.
Section 1704-B.1. Limitation on credits.
(a) Limit.--The total amount of credits approved by the
department shall not exceed $65,000,000 in any fiscal year.
(b) Amount of credit.--The amount of the tax credit under
this section may not exceed $500 per applicant per tax year.
Section 1705-B.1. Application.
A taxpayer may apply for a tax credit under this article in a
manner prescribed by the department.
Section 1706-B.1. Administration.
The department shall promulgate rules and regulations to
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administer the provisions of this article.
Section 2. This act shall apply to taxable years commencing
after December 31, 2013.
Section 3. This act shall take effect immediately.
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