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PRINTER'S NO. 513
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
519
Session of
2019
INTRODUCED BY ORTITAY, T. DAVIS, HILL-EVANS, McNEILL AND MURT,
FEBRUARY 19, 2019
REFERRED TO COMMITTEE ON FINANCE, FEBRUARY 19, 2019
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 tax credit eligibility, further providing for
definitions and providing for employment and advancement of
qualified individuals with a disability.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 1701-A.1 of the act of March 4, 1971
(P.L.6, No.2), known as the Tax Reform Code of 1971, added
October 30, 2017 (P.L.672, No.43), is amended by adding
definitions to read:
Section 1701-A.1. Definitions.
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:
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"Hiring program for disabled individuals." A program
implemented by a qualified taxpayer to employ and advance in
employment qualified individuals with a disability as defined in
section 3 of the Americans with Disabilities Act of 1990 (Public
Law 101-336, 42 U.S.C. ยง 12102).
"Qualified taxpayer." An employer with two or more
employees.
* * *
Section 2. The act is amended by adding a section to read:
Section 1703-A.1. Employment and advancement of qualified
individuals with a disability.
(a) General rule.--Except as otherwise provided by law,
before a tax credit may be awarded to a qualified taxpayer, the
department shall make a finding that the qualified taxpayer has
implemented or is in the process of implementing a hiring
program for disabled individuals.
(b) Guidelines.--The Department of Community and Economic
Development, in conjunction with the Office of Vocational
Rehabilitation of the Department of Labor and Industry and the
Department of Human Services, shall establish guidelines for a
hiring program for disabled individuals. The hiring program for
disabled individuals must, at a minimum:
(1) Implement a 5% hiring goal for individuals with a
disability.
(2) Invite current employees and new employees to self-
identify with a disability.
(3) Reference a framework on employing individuals with
a disability.
(4) Be applicable to an employer with two or more
employees.
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(5) Make considerations for different sizes of
employers.
(6) Be fiscally obtainable for an employer.
(7) Be reviewed annually to identify progress and assess
new objectives.
(c) Applicability.--This section does not apply to
educational tax credits under Article XX-B of the act of March
10, 1949 (P.L.30, No.14), known as the Public School Code of
1949.
Section 3. This act shall take effect in 60 days.
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