PRINTER'S NO. 1211
THE GENERAL ASSEMBLY OF PENNSYLVANIA
SENATE BILL
No.
906
Session of
2017
INTRODUCED BY FOLMER, MENSCH, VULAKOVICH, MARTIN, STEFANO AND
BROWNE, SEPTEMBER 26, 2017
REFERRED TO FINANCE, SEPTEMBER 26, 2017
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," in personal income taxation, providing for a
credit against unreimbursed qualified health insurance
premium payments.
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 a section to
read:
Section 314.1. Unreimbursed Qualified Health Insurance
Premium Payments.--(a) A resident taxpayer shall be allowed a
credit against the tax otherwise due under this article for the
dollar amount of any unreimbursed qualified health insurance
premium payment or payments made by the taxpayer.
(b) The credit provided under this section shall not exceed
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