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PRINTER'S NO. 3343
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
2068
Session of
2020
INTRODUCED BY HENNESSEY, SCHLEGEL CULVER, ECKER, SOLOMON,
STRUZZI, CIRESI AND FRITZ, FEBRUARY 24, 2020
REFERRED TO COMMITTEE ON TRANSPORTATION, FEBRUARY 24, 2020
AN ACT
Amending Title 74 (Transportation) of the Pennsylvania
Consolidated Statutes, in public transportation, providing
for local mass transit funding.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Title 74 of the Pennsylvania Consolidated
Statutes is amended by adding a chapter to read:
CHAPTER 19
LOCAL MASS TRANSIT FUNDING
Sec.
1901. County tax for mass transportation .
§ 1901. County tax for mass transportation.
(a) Taxes authorized.--
(1) Subject to subsection (b), a county may, at its
discretion, by ordinance or resolution, for mass
transportation revenue purposes for local transportation
organizations, levy, assess and collect or provide for the
levying, assessment and collection one or more of the taxes
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described in subsection (c).
(2) A county that adopts an ordinance or resolution
under this section shall transmit a copy of the ordinance or
resolution to the Department of Revenue on a form and in a
manner as may be required by the Department of Revenue.
(b) Requirement.--No county may exercise the taxing
authority provided in subsection (a) until the county has
adopted by ordinance a fee for local use under 75 Pa.C.S. § 1935
(relating to fee for local use).
(c) Taxes imposed.--A county that exercises its taxing
authority under subsection (a) may impose the following taxes:
(1) A tax upon a transfer of real property or an
interest in real property within the limits of the county,
regardless of where the instruments making the transfers are
made, executed or delivered or where the actual settlements
on the transfer take place, to the extent that the
transactions are subject to the tax imposed by Article XI-C
of the act of March 4, 1971 (P.L.6, No.2), known as the Tax
Reform Code of 1971. A tax imposed under this paragraph shall
not exceed 0.5% of rate limitations provided by sections 307,
311 and 320 of the act of December 31, 1965 (P.L.1257,
No.511), known as The Local Tax Enabling Act.
(2) In addition to the tax imposed under Article III of
the Tax Reform Code of 1971, a surtax not to exceed 0.2% of
the tax imposed on the taxable income of resident and
nonresident individuals as provided for under Article III of
the Tax Reform Code of 1971. The surtax shall be in addition
to any tax imposed under Article III of the Tax Reform Code
of 1971.
(3) In addition to the tax imposed under Article II of
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the Tax Reform Code of 1971, a surtax equal to 0.25% imposed
on the purchase price of tangible personal property and
services subject to taxation under Article II of the Tax
Reform Code of 1971. The surtax shall be in addition to any
tax imposed under Article II of the Tax Reform Code of 1971.
(d) Computation of sales and use tax.--Within 30 days of the
notification of a county of the adoption of a tax under
subsection (c)(3), the Department of Revenue shall establish a
combined schedule for the computation of the State sales and use
tax and the State sales and use surtax as established under
subsection (c)(3). The Department of Revenue shall collect the
surtax and remit the surtax proceeds quarterly to the
appropriate taxing authority. The Department of Revenue shall
transmit the schedule providing for the combined computation of
the State sales and use tax and the State sales and use surtax
to the Legislative Reference Bureau for publication in the next
succeeding publication of the Pennsylvania Bulletin.
(e) Administration.--
(1) The taxes authorized under subsection (c)(1) and (2)
shall be administered, collected and enforced under The Local
Tax Enabling Act.
(2) The tax authorized under subsection (c)(3) shall be
administered, collected and enforced under the Tax Reform
Code of 1971.
(3) In administering this subsection, the Department of
Revenue may promulgate and enforce regulations not
inconsistent with the provisions of this section.
(f) Construction.--The provisions of Articles II, III and
XI-C of the Tax Reform Code of 1971 shall apply to the taxes
imposed under subsection (c), except as inconsistent with this
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section.
(g) Grants by counties.--
(1) A county may make annual grants from current
revenues or from revenue derived from taxes levied by the
county under this section to local transportation
organizations to assist in defraying the costs of operations,
maintenance and debt service of a local transportation
organization or of a particular mass transportation project
of a local transportation organization and to enter into
long-term agreements providing for the payment of the same.
(2) The obligation of a county under the agreement shall
not be considered to be a part of the county's indebtedness,
nor shall the obligation be deemed to impair the status of
any indebtedness of the county which would otherwise be
considered as self-sustaining.
(3) Nothing in this subsection shall be construed to
preclude two or more counties from entering into an agreement
to jointly make annual grants from current revenues or from
revenue derived from taxes levied by a county under this
section to a local transportation organization or to a
particular mass transportation project of a local
transportation organization or to jointly enter into long-
term agreements for providing payment of the same.
(h) Regulations.--In order to facilitate the implementation
of this subchapter, the Department of Revenue may promulgate
regulations to implement any provision that is required under
this section or that the department determines appropriate for
implementation of this section.
(i) Temporary regulations.--Notwithstanding any other
provision of law, regulations promulgated by the Department of
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Revenue under this section during the two years following the
effective date of this section shall be deemed temporary
regulations that expire no later than three years following the
effective date of this section or upon promulgation of final
regulations. The temporary regulations shall not be subject to
the following:
(1) Sections 201, 202, 203 and 204 of the act of July
31, 1968 (P.L.769, No.240), referred to as the Commonwealth
Documents Law.
(2) The act of June 25, 1982 (P.L.633, No.181), known as
the Regulatory Review Act.
Section 2. This act shall take effect in 60 days.
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