PRIOR PRINTER'S NOS. 1386, 2742
PRINTER'S NO. 3565
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
1189
Session of
2019
INTRODUCED BY KNOWLES, MURT, CAUSER, McNEILL, QUINN, PICKETT,
BARRAR, STEPHENS, ROTHMAN, READSHAW, OWLETT, RYAN,
POLINCHOCK, KAUFFMAN, SAINATO, BERNSTINE, KEEFER, WARNER,
DeLUCA, ZIMMERMAN, JONES, MARKOSEK, GOODMAN, SCHLEGEL CULVER,
MALAGARI, GILLEN, WHEELAND, CIRESI, FARRY, ROWE AND MENTZER,
APRIL 11, 2019
AS RE-REPORTED FROM COMMITTEE ON APPROPRIATIONS, HOUSE OF
REPRESENTATIVES, AS AMENDED, APRIL 14, 2020
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 volunteer emergency responders
employer tax credit.
AMENDING TITLES 35 (HEALTH AND SAFETY) AND 75 (VEHICLES) OF THE
PENNSYLVANIA CONSOLIDATED STATUTES, PROVIDING FOR COVID-19
ENFORCEMENT OFFICER DISABILITY BENEFITS, FOR COVID-19 HEALTH
CARE PROFESSIONALS REPORTING AND FOR VOLUNTEER EMERGENCY
RESPONDERS EMPLOYER TAX CREDIT; AND, IN GENERAL PROVISIONS,
PROVIDING FOR EXTENSIONS FOR COVID-19 DISASTER EMERGENCY.
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-L
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VOLUNTEER EMERGENCY RESPONDERS EMPLOYER TAX CREDIT
Section 1701-L. Scope of article.
This article relates to the volunteer responders employer tax
credit.
Section 1702-L. 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:
"Department." The Department of Community and Economic
Development of the Commonwealth.
"Line of duty." Going to, coming from or during fire
prevention and safety activities, including fire prevention,
first aid, rescue and salvage, ambulance service, fire police
work, assistance at accidents, control of crowds both on the
fire grounds and at occasions of public or general assembly,
animal rescue, abatement of conditions due to storm, flood or
general peril, abatement or removal of hazards to safety and
other activities as are commonly undertaken by fire companies,
ambulance services or rescue squads or affiliated organizations.
"Qualified tax liability." The liability for taxes imposed
under Article III, IV, VI, VII, VIII, IX or XV. The term shall
not include tax withheld by an employer from an employee under
Article III.
"Tax credit." The volunteer emergency responders employer
tax credit provided under this article.
"Taxpayer." A person that has a qualified tax liability as
defined in this article.
"Volunteer emergency responder." A member of a volunteer
emergency service organization who is in the employ of the
Commonwealth, a political subdivision or an employer.
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"Volunteer emergency service organization." An organization
that is a volunteer fire company, volunteer ambulance service or
volunteer rescue company, as those terms are defined in 35
Pa.C.S. (relating to Health and Safety), or volunteer hazardous
material response team.
Section 1703-L. Volunteer responders employer tax credit.
(a) Application.--A taxpayer may apply to the department for
a tax credit under this section. The application shall be
submitted on the form required by the department and shall
include all of the following information:
(1) The name and address of the taxpayer.
(2) Documentation of the following for each eligible
volunteer emergency responder in which a tax credit is being
claimed:
(i) the name of the volunteer emergency responder;
(ii) the address of the volunteer emergency
responder;
(iii) The number of hours the volunteer emergency
responder missed work due to serving in the line of duty;
and
(iv) the amount of wages paid to the volunteer
emergency responder during missed work due to serving in
the line of duty.
(3) Any other information required by the department.
(b) Review and approval.--The department shall:
(1) Review and approve applications according to the
order applications are received and the availability of tax
credits.
(2) Notify an applicant within 30 days of receipt of the
application of the department's determination.
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(c) Certificate.--Upon approval of an application, the
department shall award the taxpayer a tax credit to be used
against qualified tax liabilities in accordance with this
article and issue the recipient a tax credit certificate.
Section 1704-L. Limitations.
(a) Amount.--A tax credit certificate issued under this
section shall equal the least of the sum of wages paid to all
the taxpayer's volunteer emergency responders during the taxable
year in which the tax credit is being sought, 20% of a
taxpayer's qualified tax liability or $10,000.
(b) Prohibition.--In granting tax credits, the department
may not grant more than $5,000,000 in tax credit certificates in
a fiscal year.
Section 1705-L. Carryover, carryback and sale or assignment of
tax credit.
(a) General rule.--If the taxpayer cannot use the entire
amount of the tax credit for the taxable year in which the
taxpayer is eligible for the credit, the excess may be carried
over to succeeding taxable years and used as a credit against
the qualified tax liability of the taxpayer for those taxable
years. Each time the tax credit is carried over to a succeeding
taxable year, it shall be reduced by the amount that was used as
a credit during the immediately preceding taxable year. The tax
credit provided by this article may be carried over and applied
to succeeding taxable years for no more than one taxable year
following the first taxable year for which the taxpayer was
entitled to claim the credit.
(b) Application.--A tax credit approved by the department in
a taxable year shall first be applied against the taxpayer's
qualified liability for the current taxable year as of the date
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on which the credit was approved before the tax credit can be
applied against any tax liability under subsection (a).
(c) Limitations.--A taxpayer is not entitled to carry back,
obtain a refund of, sell or assign an unused tax credit.
Section 1706-L. Department duties.
(a) Guidelines.--The department shall develop written
guidelines necessary for the implementation and administration
of this article. The guidelines shall be posted on the
department's publicly accessible Internet website.
(b) Report to General Assembly.--
(1) No later than June 1, 2021, and each June 1
thereafter, the department shall submit a report on the
effectiveness of the tax credits granted under this article.
The report shall include the names of taxpayers who were
issued tax credits as of the date of the report. The report
may include recommendations for changes in the calculation or
administration of the tax credits and other information as
the department deems appropriate.
(2) The report shall be submitted to all of the
following:
(i) The chairperson and minority chairperson of the
Appropriations Committee of the Senate.
(ii) The chairperson and minority chairperson of the
Finance Committee of the Senate.
(iii) The chairperson and minority chairperson of
the Appropriations Committee of the House of
Representatives.
(iv) The chairperson and minority chairperson of the
Finance Committee of the House of Representatives.
Section 1707-L. Applicability.
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This article shall apply to taxable years beginning after
December 31, 2019.
Section 2. This act shall take effect in 60 days.
SECTION 1. TITLE 35 OF THE PENNSYLVANIA CONSOLIDATED
STATUTES IS AMENDED BY ADDING CHAPTERS TO READ:
CHAPTER 57
COVID-19 ENFORCEMENT OFFICER DISABILITY BENEFITS
SEC.
5701. SCOPE OF CHAPTER.
5702. ENFORCEMENT OFFICER DISABILITY BENEFITS.
§ 5701. SCOPE OF CHAPTER.
THIS CHAPTER RELATES TO ENFORCEMENT OFFICER DISABILITY
BENEFITS RELATING TO COVID-19.
§ 5702. ENFORCEMENT OFFICER DISABILITY BENEFITS.
(A) GENERAL RULE.--A PERSON COVERED UNDER SECTION 1(A) OF
THE ACT OF JUNE 28, 1935 (P.L.477, NO.193), REFERRED TO AS THE
ENFORCEMENT OFFICER DISABILITY BENEFITS LAW, WHO CONTRACTS OR IS
DIAGNOSED WITH CORONAVIRUS DISEASE 2019 (COVID-19), AS
IDENTIFIED IN THE PROCLAMATION OF DISASTER EMERGENCY ISSUED BY
THE GOVERNOR ON MARCH 6, 2020, PUBLISHED AT 50 PA.B. 1644 (MARCH
21, 2020), OR IS SUBJECT TO QUARANTINE RESULTING FROM EXPOSURE
TO COVID-19, AND BY REASON THEREOF IS TEMPORARILY INCAPACITATED
FROM PERFORMING HIS DUTIES, SHALL BE COMPENSATED IN ACCORDANCE
WITH SECTION 1(A) OF THE THE ENFORCEMENT OFFICER DISABILITY
BENEFITS LAW.
(B) LIMITATION.--A BENEFIT RECEIVED UNDER SUBSECTION (A)
SHALL BE LIMITED TO 60 DAYS FOR EACH INCIDENT.
CHAPTER 58
COVID-19 HEALTH CARE PROFESSIONALS REPORTING
SEC.
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5801. DEFINITIONS.
5802. REPORTING.
§ 5801. DEFINITIONS.
THE FOLLOWING WORDS AND PHRASES WHEN USED IN THIS CHAPTER
SHALL HAVE THE MEANINGS GIVEN TO THEM IN THIS SECTION UNLESS THE
CONTEXT CLEARLY INDICATES OTHERWISE:
"DEPARTMENT." THE DEPARTMENT OF HEALTH OF THE COMMONWEALTH.
"DISPENSER." A PERSON LAWFULLY AUTHORIZED TO DISPENSE A
PHARMACEUTICAL IN THIS COMMONWEALTH, INCLUDING MAIL ORDER AND
INTERNET SALES OF A PHARMACEUTICAL. THE TERM DOES NOT INCLUDE
ANY OF THE FOLLOWING:
(1) A LICENSED HEALTH CARE FACILITY THAT DISTRIBUTES A
CONTROLLED SUBSTANCE FOR THE PURPOSE OF ADMINISTRATION IN THE
LICENSED HEALTH CARE FACILITY.
(2) A CORRECTIONAL FACILITY OR A CONTRACTOR OF A
CORRECTIONAL FACILITY, IF A CONFINED PERSON CANNOT LAWFULLY
VISIT A PRESCRIBER OUTSIDE THE CORRECTIONAL FACILITY WITHOUT
BEING ESCORTED BY A CORRECTIONS OFFICER.
(3) AN AUTHORIZED PERSON WHO ADMINISTERS A CONTROLLED
SUBSTANCE, OTHER DRUG OR DEVICE.
(4) A WHOLESALE DISTRIBUTOR OF A CONTROLLED SUBSTANCE.
(5) A LICENSED PROVIDER IN THE LIFE PROGRAM.
(6) A PROVIDER OF HOSPICE AS DEFINED IN SECTION 802.1 OF
THE ACT OF JULY 19, 1979 (P.L.130, NO.48), KNOWN AS THE
HEALTH CARE FACILITIES ACT.
(7) A PRESCRIBER AT A LICENSED HEALTH CARE FACILITY IF
THE QUANTITY OF CONTROLLED SUBSTANCES DISPENSED IS LIMITED TO
AN AMOUNT ADEQUATE TO TREAT THE PATIENT FOR A MAXIMUM OF FIVE
DAYS AND DOES NOT ALLOW FOR A REFILL.
(8) A VETERINARIAN.
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"HEALTH CARE PRACTITIONER." AS DEFINED IN SECTION 5502
(RELATING TO DEFINITIONS).
"HEALTH CARE FACILITY." A HEALTH CARE FACILITY THAT IS
LICENSED UNDER ANY OF THE FOLLOWING:
(1) ARTICLE X OF THE ACT OF JUNE 13, 1967 (P.L.31,
NO.21), KNOWN AS THE HUMAN SERVICES CODE.
(2) THE ACT OF JULY 19, 1979 (P.L.130, NO.48), KNOWN AS
THE HEALTH CARE FACILITIES ACT.
"PHARMACY." AS DEFINED IN SECTION 2 OF THE ACT OF SEPTEMBER
27, 1961 (P.L.1700, NO.699), KNOWN AS THE PHARMACY ACT.
§ 5802. REPORTING.
(A) HEALTH CARE PRACTITIONER OR HEALTH CARE FACILITY.--A
HEALTH CARE PRACTITIONER OR HEALTH CARE FACILITY THAT HAS A
PATIENT UNDER THEIR CARE WITH A POSITIVE DIAGNOSIS FOR COVID-19
SHALL ELECTRONICALLY SUBMIT A REPORT TO THE DEPARTMENT, USING
THE FORMAT DETERMINED BY THE DEPARTMENT, WITHIN THREE DAYS OF
THE RECEIPT OF THE POSITIVE TEST RESULT.
(B) DISPENSER OR PHARMACY.--A DISPENSER OR PHARMACY THAT
ADMINISTERS THE TEST FOR COVID-19 AND RECEIVES THE TEST RESULTS
SHALL ELECTRONICALLY SUBMIT A REPORT TO THE DEPARTMENT, USING
THE FORMAT DETERMINED BY THE DEPARTMENT, WITHIN THREE DAYS OF
THE POSITIVE TEST RESULT.
(C) CONTENTS.--
(1) A REPORT UNDER THIS SUBSECTION SHALL INCLUDE EACH
RECORD DATED FROM JANUARY 21, 2020, TO THE PRESENT THAT
IDENTIFIES RACIAL AND ETHNIC DEMOGRAPHIC DATA, INCLUDING
SOCIOECONOMIC GROUPS INCLUDING RACE, COLOR, NATIONAL ORIGIN,
SEX, AGE OR DISABILITY FOR EACH TEST, POSITIVE DIAGNOSIS,
PATIENT OUTCOME OF THE COVID-19 VIRUS BY ZIP CODE FOR EACH
COUNTY IN THIS COMMONWEALTH.
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(2) THE RAW STATISTICAL DATA USED IN EACH REPORT
SUBMITTED UNDER THIS SUBSECTION SHALL BE AVAILABLE FOR PUBLIC
INSPECTION IN AN ELECTRONIC FORMAT, WHICH SHALL BE MADE
AVAILABLE ON THE DEPARTMENT'S WEBSITE.
CHAPTER 74A
COVID-19 VOLUNTEER EMERGENCY RESPONDERS
EMPLOYER TAX CREDIT
SEC.
74A01. SCOPE OF CHAPTER.
74A02. DEFINITIONS.
74A03. VOLUNTEER RESPONDERS EMPLOYER TAX CREDIT.
74A04. LIMITATIONS.
74A05. CARRYOVER, CARRYBACK AND SALE OR ASSIGNMENT OF TAX
CREDIT.
74A06. DEPARTMENT DUTIES.
74A07. APPLICABILITY.
§ 74A01. SCOPE OF CHAPTER.
THIS CHAPTER RELATES TO THE VOLUNTEER RESPONDERS EMPLOYER TAX
CREDIT.
§ 74A02. DEFINITIONS.
THE FOLLOWING WORDS AND PHRASES WHEN USED IN THIS CHAPTER
SHALL HAVE THE MEANINGS GIVEN TO THEM IN THIS SECTION UNLESS THE
CONTEXT CLEARLY INDICATES OTHERWISE:
"DEPARTMENT." THE DEPARTMENT OF COMMUNITY AND ECONOMIC
DEVELOPMENT OF THE COMMONWEALTH.
"LINE OF DUTY." GOING TO, COMING FROM OR DURING FIRE
PREVENTION AND SAFETY ACTIVITIES, INCLUDING FIRE PREVENTION,
FIRST AID, RESCUE AND SALVAGE, AMBULANCE SERVICE, FIRE POLICE
WORK, ASSISTANCE AT ACCIDENTS, CONTROL OF CROWDS BOTH ON THE
FIRE GROUNDS AND AT OCCASIONS OF PUBLIC OR GENERAL ASSEMBLY,
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ANIMAL RESCUE, ABATEMENT OF CONDITIONS DUE TO STORM, FLOOD OR
GENERAL PERIL, ABATEMENT OR REMOVAL OF HAZARDS TO SAFETY AND
OTHER ACTIVITIES AS ARE COMMONLY UNDERTAKEN BY FIRE COMPANIES,
AMBULANCE SERVICES OR RESCUE SQUADS OR AFFILIATED ORGANIZATIONS.
"QUALIFIED TAX LIABILITY." THE LIABILITY FOR TAXES IMPOSED
UNDER ARTICLE III, IV, VI, VII, VIII, IX OR XV OF THE ACT OF
MARCH 4, 1971 (P.L.6, NO.2), KNOWN AS THE TAX REFORM CODE OF
1971. THE TERM SHALL NOT INCLUDE TAX WITHHELD BY AN EMPLOYER
FROM AN EMPLOYEE UNDER ARTICLE III OF THE TAX REFORM CODE OF
1971.
"TAX CREDIT." THE VOLUNTEER EMERGENCY RESPONDERS EMPLOYER
TAX CREDIT PROVIDED UNDER THIS CHAPTER.
"TAXPAYER." A PERSON THAT HAS A QUALIFIED TAX LIABILITY AS
DEFINED IN THIS CHAPTER.
"VOLUNTEER EMERGENCY RESPONDER." A MEMBER OF A VOLUNTEER
EMERGENCY SERVICE ORGANIZATION WHO IS IN THE EMPLOY OF THE
COMMONWEALTH, A POLITICAL SUBDIVISION OR AN EMPLOYER.
"VOLUNTEER EMERGENCY SERVICE ORGANIZATION." AN ORGANIZATION
THAT IS A VOLUNTEER FIRE COMPANY, VOLUNTEER AMBULANCE SERVICE OR
VOLUNTEER RESCUE COMPANY, AS THOSE TERMS ARE DEFINED IN THIS
TITLE, OR VOLUNTEER HAZARDOUS MATERIAL RESPONSE TEAM.
§ 74A03. VOLUNTEER RESPONDERS EMPLOYER TAX CREDIT.
(A) APPLICATION.--A TAXPAYER MAY APPLY TO THE DEPARTMENT FOR
A TAX CREDIT UNDER THIS SECTION. THE APPLICATION SHALL BE
SUBMITTED ON THE FORM REQUIRED BY THE DEPARTMENT AND SHALL
INCLUDE ALL OF THE FOLLOWING INFORMATION:
(1) THE NAME AND ADDRESS OF THE TAXPAYER.
(2) DOCUMENTATION OF THE FOLLOWING FOR EACH ELIGIBLE
VOLUNTEER EMERGENCY RESPONDER IN WHICH A TAX CREDIT IS BEING
CLAIMED:
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(I) THE NAME OF THE VOLUNTEER EMERGENCY RESPONDER;
(II) THE ADDRESS OF THE VOLUNTEER EMERGENCY
RESPONDER;
(III) THE NUMBER OF HOURS THE VOLUNTEER EMERGENCY
RESPONDER MISSED WORK DUE TO SERVING IN THE LINE OF DUTY;
AND
(IV) THE AMOUNT OF WAGES PAID TO THE VOLUNTEER
EMERGENCY RESPONDER DURING MISSED WORK DUE TO SERVING IN
THE LINE OF DUTY.
(3) ANY OTHER INFORMATION REQUIRED BY THE DEPARTMENT.
(B) REVIEW AND APPROVAL.--THE DEPARTMENT SHALL:
(1) REVIEW AND APPROVE APPLICATIONS ACCORDING TO THE
ORDER APPLICATIONS ARE RECEIVED AND THE AVAILABILITY OF TAX
CREDITS.
(2) NOTIFY AN APPLICANT WITHIN 30 DAYS OF RECEIPT OF THE
APPLICATION OF THE DEPARTMENT'S DETERMINATION.
(C) CERTIFICATE.--UPON APPROVAL OF AN APPLICATION, THE
DEPARTMENT SHALL AWARD THE TAXPAYER A TAX CREDIT TO BE USED
AGAINST QUALIFIED TAX LIABILITIES IN ACCORDANCE WITH THIS
CHAPTER AND ISSUE THE RECIPIENT A TAX CREDIT CERTIFICATE.
§ 74A04. LIMITATIONS.
(A) AMOUNT.--A TAX CREDIT CERTIFICATE ISSUED UNDER THIS
SECTION SHALL EQUAL THE LEAST OF THE SUM OF WAGES PAID TO ALL
THE TAXPAYER'S VOLUNTEER EMERGENCY RESPONDERS DURING THE TAXABLE
YEAR IN WHICH THE TAX CREDIT IS BEING SOUGHT, 20% OF A
TAXPAYER'S QUALIFIED TAX LIABILITY OR $10,000.
(B) PROHIBITION.--IN GRANTING TAX CREDITS, THE DEPARTMENT
MAY NOT GRANT MORE THAN $5,000,000 IN TAX CREDIT CERTIFICATES IN
A FISCAL YEAR.
§ 74A05. CARRYOVER, CARRYBACK AND SALE OR ASSIGNMENT OF TAX
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CREDIT.
(A) GENERAL RULE.--IF THE TAXPAYER CANNOT USE THE ENTIRE
AMOUNT OF THE TAX CREDIT FOR THE TAXABLE YEAR IN WHICH THE
TAXPAYER IS ELIGIBLE FOR THE CREDIT, THE EXCESS MAY BE CARRIED
OVER TO SUCCEEDING TAXABLE YEARS AND USED AS A CREDIT AGAINST
THE QUALIFIED TAX LIABILITY OF THE TAXPAYER FOR THOSE TAXABLE
YEARS. EACH TIME THE TAX CREDIT IS CARRIED OVER TO A SUCCEEDING
TAXABLE YEAR, IT SHALL BE REDUCED BY THE AMOUNT THAT WAS USED AS
A CREDIT DURING THE IMMEDIATELY PRECEDING TAXABLE YEAR. THE TAX
CREDIT PROVIDED BY THIS CHAPTER MAY BE CARRIED OVER AND APPLIED
TO SUCCEEDING TAXABLE YEARS FOR NO MORE THAN ONE TAXABLE YEAR
FOLLOWING THE FIRST TAXABLE YEAR FOR WHICH THE TAXPAYER WAS
ENTITLED TO CLAIM THE CREDIT.
(B) APPLICATION.--A TAX CREDIT APPROVED BY THE DEPARTMENT IN
A TAXABLE YEAR SHALL FIRST BE APPLIED AGAINST THE TAXPAYER'S
QUALIFIED LIABILITY FOR THE CURRENT TAXABLE YEAR AS OF THE DATE
ON WHICH THE CREDIT WAS APPROVED BEFORE THE TAX CREDIT CAN BE
APPLIED AGAINST ANY TAX LIABILITY UNDER SUBSECTION (A).
(C) LIMITATIONS.--A TAXPAYER IS NOT ENTITLED TO CARRY BACK,
OBTAIN A REFUND OF, SELL OR ASSIGN AN UNUSED TAX CREDIT.
§ 74A06. DEPARTMENT DUTIES.
(A) GUIDELINES.--THE DEPARTMENT SHALL DEVELOP WRITTEN
GUIDELINES NECESSARY FOR THE IMPLEMENTATION AND ADMINISTRATION
OF THIS CHAPTER. THE GUIDELINES SHALL BE POSTED ON THE
DEPARTMENT'S PUBLICLY ACCESSIBLE INTERNET WEBSITE.
(B) REPORT TO GENERAL ASSEMBLY.--
(1) NO LATER THAN JUNE 1, 2021, AND EACH JUNE 1
THEREAFTER, THE DEPARTMENT SHALL SUBMIT A REPORT ON THE
EFFECTIVENESS OF THE TAX CREDITS GRANTED UNDER THIS CHAPTER.
THE REPORT SHALL INCLUDE THE NAMES OF TAXPAYERS WHO WERE
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ISSUED TAX CREDITS AS OF THE DATE OF THE REPORT. THE REPORT
MAY INCLUDE RECOMMENDATIONS FOR CHANGES IN THE CALCULATION OR
ADMINISTRATION OF THE TAX CREDITS AND OTHER INFORMATION AS
THE DEPARTMENT DEEMS APPROPRIATE.
(2) THE REPORT SHALL BE SUBMITTED TO ALL OF THE
FOLLOWING:
(I) THE CHAIRPERSON AND MINORITY CHAIRPERSON OF THE
APPROPRIATIONS COMMITTEE OF THE SENATE.
(II) THE CHAIRPERSON AND MINORITY CHAIRPERSON OF THE
FINANCE COMMITTEE OF THE SENATE.
(III) THE CHAIRPERSON AND MINORITY CHAIRPERSON OF
THE APPROPRIATIONS COMMITTEE OF THE HOUSE OF
REPRESENTATIVES.
(IV) THE CHAIRPERSON AND MINORITY CHAIRPERSON OF THE
FINANCE COMMITTEE OF THE HOUSE OF REPRESENTATIVES.
§ 74A07. APPLICABILITY.
THIS CHAPTER SHALL APPLY TO TAXABLE YEARS BEGINNING AFTER
DECEMBER 31, 2019.
SECTION 2. TITLE 75 IS AMENDED BY ADDING A SECTION TO READ:
§ 105. EXTENSIONS FOR COVID-19 DISASTER EMERGENCY.
THE FOLLOWING SHALL BE EXTENDED DURING THE GOVERNOR'S
DECLARATION OF DISASTER EMERGENCY ISSUED ON MARCH 6, 2020,
PUBLISHED AT 50 PA.B. 1644 (MARCH 21, 2020), AND FOR 60 DAYS
AFTER THE DECLARATION OF DISASTER EMERGENCY IS TERMINATED BY
EXECUTIVE ORDER, PROCLAMATION OR OPERATION OF LAW:
(1) THE EXPIRATION OF A REGISTRATION UNDER SECTION 1307
(RELATING TO PERIOD OF REGISTRATION).
(2) THE EXPIRATION OF A PERSON WITH DISABILITY PARKING
PLACARD UNDER SECTION 1338(B) (RELATING TO PERSON WITH
DISABILITY PLATE AND PLACARD).
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(3) THE EXPIRATION OF DRIVERS' LICENSES UNDER SECTION
1514 (RELATING TO EXPIRATION AND RENEWAL OF DRIVERS'
LICENSES).
SECTION 3. THIS ACT SHALL TAKE EFFECT AS FOLLOWS:
(1) THE ADDITION OF 35 PA.C.S. CH. 74A SHALL TAKE EFFECT
IN 60 DAYS.
(2) THE REMAINDER OF THIS ACT SHALL TAKE EFFECT
IMMEDIATELY.
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