PRIOR PRINTER'S NO. 997
PRINTER'S NO. 2087
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
896
Session of
2019
INTRODUCED BY CALTAGIRONE, HILL-EVANS, MURT, KINSEY, KIRKLAND,
DeLUCA, A. DAVIS, FREEMAN, INNAMORATO, HOHENSTEIN, HELM,
SCHLOSSBERG, KORTZ AND HEFFLEY, MARCH 19, 2019
AS REPORTED FROM COMMITTEE ON URBAN AFFAIRS, HOUSE OF
REPRESENTATIVES, AS AMENDED, JUNE 11, 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 neighborhood assistance tax credit, further
providing for definitions, for public policy and for tax
credit.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. The definition of "community services" in section
1902-A of the act of March 4, 1971 (P.L.6, No.2), known as the
Tax Reform Code of 1971, is amended and the section is amended
by adding definitions to read:
Section 1902-A. Definitions.--The following words, terms and
phrases, when used in this article, shall have the meanings
ascribed to them in this section, except where the context
clearly indicates a different meaning:
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"Community services." Any type of counseling and advice,
emergency assistance, food assistance, homeless housing
assistance or medical care furnished to individuals or groups in
an impoverished area.
* * *
"Homeless housing assistance." A program or project designed
to prevent or reduce homelessness or provide greater access to
housing or shelter for individuals who are homeless or at
immediate risk of becoming homeless.
* * *
"Land bank jurisdiction." As defined in 68 Pa.C.S. ยง 2103
(relating to definitions).
* * *
Section 2. Section 1903-A of the act is amended to read:
Section 1903-A. Public Policy.--It is hereby declared to be
public policy of this Commonwealth to encourage investment by
business firms in offering neighborhood assistance and providing
job training, education, crime prevention and community
services, to encourage contributions by business firms to
neighborhood organizations which offer and provide such
assistance and services and to promote qualified investments
made by private companies to rehabilitate, expand or improve
buildings or land which promote community economic development
and which occur in portions of impoverished areas which have
been designated as enterprise zones[.] or, in a case involving
homeless housing assistance, which are located in a land bank
jurisdiction.
Section 3. Section 1904-A(a) and (b.1) of the act are IS
amended and the section is amended by adding a subsection to
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read:
Section 1904-A. Tax Credit.--(a) Any business firm which
engages or contributes to a neighborhood organization which
engages in the activities of providing neighborhood assistance,
comprehensive service projects, affordable housing, domestic
violence or veterans' housing assistance, job training or
education for individuals, community services or crime
prevention in an impoverished area or private company which
makes qualified investment to rehabilitate, expand or improve
buildings or land located within portions of impoverished areas
which have been designated as enterprise zones or, in a case
involving homeless housing assistance, which are located in a
land bank jurisdiction shall receive a tax credit as provided in
section 1905-A if the secretary annually approves the proposal
of such business firm or private company. The proposal shall set
forth the program to be conducted, the impoverished area
selected, the estimated amount to be invested in the program and
the plans for implementing the program.
* * *
(b.1) The secretary shall take into special consideration,
when approving applications for neighborhood assistance tax
credits, applications which involve:
(1) multiple projects in various markets throughout this
Commonwealth; [and]
(2) charitable food programs[.]; and
(3) homeless housing assistance.
* * *
(b.4) The secretary, in cooperation with the Department of
Human Services, shall promulgate guidelines for the approval or
disapproval of applications for tax credits by business firms
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that provide homeless housing assistance. THE DEPARTMENT SHALL
REVISE GUIDELINES TO INCLUDE HOMELESS HOUSING ASSISTANCE
PROGRAMS OR PROJECTS AMONG THE ELIGIBLE ACTIVITIES AND USES OF
CONTRIBUTIONS UNDER THE PROGRAM.
* * *
Section 4. This act shall take effect in 60 days.
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