PRIOR PRINTER'S NO. 1612
PRINTER'S NO. 1697
THE GENERAL ASSEMBLY OF PENNSYLVANIA
SENATE BILL
No.
1100
Session of
2020
INTRODUCED BY SCHWANK, COLLETT, SANTARSIERO, A. WILLIAMS,
PHILLIPS-HILL, FONTANA, BREWSTER, MUTH, IOVINO, BLAKE,
HUGHES, STEFANO, FARNESE AND COSTA, APRIL 3, 2020
SENATOR HUTCHINSON, FINANCE, AS AMENDED, MAY 11, 2020
AN ACT
Amending the act of April 9, 1929 (P.L.343, No.176), entitled
"An act relating to the finances of the State government;
providing for cancer control, prevention and research, for
ambulatory surgical center data collection, for the Joint
Underwriting Association, for entertainment business
financial management firms, for private dam financial
assurance and for reinstatement of item vetoes; providing for
the settlement, assessment, collection, and lien of taxes,
bonus, and all other accounts due the Commonwealth, the
collection and recovery of fees and other money or property
due or belonging to the Commonwealth, or any agency thereof,
including escheated property and the proceeds of its sale,
the custody and disbursement or other disposition of funds
and securities belonging to or in the possession of the
Commonwealth, and the settlement of claims against the
Commonwealth, the resettlement of accounts and appeals to the
courts, refunds of moneys erroneously paid to the
Commonwealth, auditing the accounts of the Commonwealth and
all agencies thereof, of all public officers collecting
moneys payable to the Commonwealth, or any agency thereof,
and all receipts of appropriations from the Commonwealth,
authorizing the Commonwealth to issue tax anticipation notes
to defray current expenses, implementing the provisions of
section 7(a) of Article VIII of the Constitution of
Pennsylvania authorizing and restricting the incurring of
certain debt and imposing penalties; affecting every
department, board, commission, and officer of the State
government, every political subdivision of the State, and
certain officers of such subdivisions, every person,
association, and corporation required to pay, assess, or
collect taxes, or to make returns or reports under the laws
imposing taxes for State purposes, or to pay license fees or
other moneys to the Commonwealth, or any agency thereof,
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every State depository and every debtor or creditor of the
Commonwealth," in emergency finance and tax provisions,
providing for exemption from income.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. The act of April 9, 1929 (P.L.343, No.176), known
as The Fiscal Code, is amended by adding a section to read:
Section 104-A. Exemption from income.
A payment received by an individual from the United States
through the Coronavirus Aid, Relief and Economic Security Act
(Public Law 116-136) UNDER SECTION 2201 OF THE FEDERAL
CORONAVIRUS AID, RELIEF, AND ECONOMIC SECURITY ACT (PUBLIC LAW
116-136, 134 STAT. 281) shall not be included as income of the
individual for the 2020 tax year for the purpose of any of the
following:
(1) Article XXIII-A of the act of May 17, 1921 (P.L.682,
No.284), known as The Insurance Company Law of 1921.
(2) Article I of the act of December 3, 1959 (P.L.1688,
No.621), known as the Housing Finance Agency Law.
(3) Article IV of the act of June 13, 1967 (P.L.31,
No.21), known as the Human Services Code.
(4) Section 502 of the act of August 26, 1971 (P.L.351,
No.91), known as the State Lottery Law.
(5) Chapter 13 of the act of June 27, 2006 (1st
Sp.Sess., P.L.1873, No.1), known as the Taxpayer Relief Act.
(6) Any program or service that is based on income
qualifications in this Commonwealth.
Section 2. This act shall take effect immediately.
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