PRINTER'S NO. 1389
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
1272
Session of
2023
INTRODUCED BY SAPPEY, INNAMORATO, FIEDLER, FLEMING, FREEMAN,
GUENST, HILL-EVANS, JAMES, KHAN, KRAJEWSKI, MADDEN, MADSEN,
RABB, SALISBURY, SANCHEZ, SCHLOSSBERG, SCOTT, SHUSTERMAN AND
VENKAT, MAY 31, 2023
REFERRED TO COMMITTEE ON FINANCE, MAY 31, 2023
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 personal income tax, providing for alternative
special tax provisions for poverty.
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 a section to
read:
Section 304.3. Alternative Special Tax Provisions for
Poverty.--(a) A claimant who has a dependent shall be entitled
to a refund or forgiveness of money that has been paid over to,
or would except for the provisions of this section be payable
to, the Commonwealth under the provisions of this article for
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taxable years beginning after December 31, 2023, in the amount
by which twenty-five per cent of the earned income credit
allowable under 26 U.S.C. ยง 32 (relating to earned income)
exceeds the tax imposed under this article for the taxable year.
(b) A claimant who is eligible for the special tax
provisions for poverty under section 304 may claim a refund or
forgiveness under subsection (a) in lieu of utilizing the
special tax provisions for poverty.
(c) For a claimant or claimant's spouse who files separate
Federal tax returns, the credit authorized under subsection (a)
may only be used by the spouse with the greater tax otherwise
due, computed without regard to the credit.
Section 2. This act shall take effect immediately.
20230HB1272PN1389 - 2 -
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