PRINTER'S NO. 1790
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
1422
Session of
2017
INTRODUCED BY MILNE, MILLARD, SAYLOR AND ZIMMERMAN, MAY 22, 2017
REFERRED TO COMMITTEE ON APPROPRIATIONS, MAY 22, 2017
AN ACT
Amending the act of April 9, 1929 (P.L.343, No.176), entitled,
as amended, "An act relating to the finances of the State
government; providing for the settlement, assessment,
collection, and lien of taxes, bonus, and all other accounts
due the Commonwealth, the collection and recovery of fees and
other money or property due or belonging to the Commonwealth,
or any agency thereof, including escheated property and the
proceeds of its sale, the custody and disbursement or other
disposition of funds and securities belonging to or in the
possession of the Commonwealth, and the settlement of claims
against the Commonwealth, the resettlement of accounts and
appeals to the courts, refunds of moneys erroneously paid to
the Commonwealth, auditing the accounts of the Commonwealth
and all agencies thereof, of all public officers collecting
moneys payable to the Commonwealth, or any agency thereof,
and all receipts of appropriations from the Commonwealth,
authorizing the Commonwealth to issue tax anticipation notes
to defray current expenses, implementing the provisions of
section 7(a) of Article VIII of the Constitution of
Pennsylvania authorizing and restricting the incurring of
certain debt and imposing penalties; affecting every
department, board, commission, and officer of the State
government, every political subdivision of the State, and
certain officers of such subdivisions, every person,
association, and corporation required to pay, assess, or
collect taxes, or to make returns or reports under the laws
imposing taxes for State purposes, or to pay license fees or
other moneys to the Commonwealth, or any agency thereof,
every State depository and every debtor or creditor of the
Commonwealth," in general budget implementation, further
providing for Department of Revenue.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
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Section 1. Section 1730-E of the act of April 9, 1929
(P.L.343, No.176), known as The Fiscal Code, is amended to read:
Section 1730-E. Department of Revenue [(Reserved)].
The following shall apply to appropriations for the
Department of Revenue in the General Appropriation Act:
(1) The Enhanced Revenue Collection Account within the
General Fund is continued through fiscal year 2019-2020.
Revenues collected and the amount of refunds avoided as a
result of expanded tax return reviews and tax collection
activities shall be deposited into the account. The following
shall apply:
(i) Of the funds in the account, for each of the
fiscal years 2016-2017 through 2019-2020, up to
$25,000,000 is appropriated to the department to fund the
costs associated with increased tax collection
enforcement and reduction in tax refund errors. The
balance of the funds in the account on June 15, 2017, and
each June 15 thereafter, shall be transferred to the
General Fund or another authorized fund.
(ii) The department shall issue a report to the
Governor, the chairperson and the minority chairperson of
the Appropriations Committee of the Senate and the
chairperson and minority chairperson of the
Appropriations Committee of the House of Representatives
by June 1, 2017, and by each June 1 thereafter, with the
following information:
(A) A detailed breakdown of the department's
administrative costs in implementing the activities
described under this section.
(B) The amount of revenue collected and the
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amount of refunds avoided as a result of the
activities described under this paragraph, including
details of the type of tax generating the revenue and
avoided refunds.
(2) (Reserved).
Section 2. This act shall take effect June 30, 2017, or
immediately, whichever is later.
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