1Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An
2act relating to tax reform and State taxation by codifying
3and enumerating certain subjects of taxation and imposing
4taxes thereon; providing procedures for the payment,
5collection, administration and enforcement thereof; providing
6for tax credits in certain cases; conferring powers and
7imposing duties upon the Department of Revenue, certain
8employers, fiduciaries, individuals, persons, corporations
9and other entities; prescribing crimes, offenses and
10penalties," further providing for the Public Transportation
11Assistance Fund; and providing for highway bridge improvement
12funding.

13The General Assembly of the Commonwealth of Pennsylvania
14hereby enacts as follows:

15Section 1. Section 2301 of the act of March 4, 1971 (P.L.6, 
16No.2), known as the Tax Reform Code of 1971, amended December
1723, 2003 (P.L.250, No.46), is amended to read:

18Section 2301. Public Transportation Assistance Fund.--(a)
19There is hereby created a special fund in the State Treasury to
20be known as the Public Transportation Assistance Fund. Moneys
21deposited into the fund and interest which accrues from those
22funds shall be used for the purposes delineated in 74 Pa.C.S. §

11310 (relating to distribution of funding).

2[(b) Funds received under the provisions of this section, as
3estimated and certified by the Secretary of Revenue, shall be
4deposited within five days of the end of each month into the
5fund. Unless otherwise specifically noted, the provisions of
6Article II shall apply to the fees and taxes imposed by
7subsections (c), (d) and (e).

8(c) There is hereby imposed a fee on each sale in this
9Commonwealth of new tires for highway use at the rate of one
10dollar ($1) per tire. The fee shall be collected by the seller
11from the purchaser and remitted to the Department of Revenue. No
12exclusions or exemptions, other than those for governmental
13entities provided under Article II, shall apply to the fees and
14taxes imposed by this section.

15(d) (1) There is hereby imposed on each lease of a motor
16vehicle subject to tax under Article II an additional tax of
17three per cent of the total lease price charged.

18(2) As used in this subsection on and after April 1, 1995,
19the term "motor vehicle" does not include trucks in Class 4 or
20higher as defined in 75 Pa.C.S. § 1916(a)(1) (relating to trucks
21and truck tractors).

22(e) There is hereby imposed on each rental of a motor
23vehicle subject to tax under Article II a fee of two dollars
24($2) for each day or part of a day for which the vehicle is
25rented.]

26Section 2. The act is amended by adding an article to read:

27ARTICLE XXIII-A

28HIGHWAY BRIDGE IMPROVEMENT FUNDING

29Section 2301-A. Highway bridge improvement funding.

30(a) Tire fee.--There is hereby imposed a fee on each sale in

1this Commonwealth of new tires for highway use at the rate of $1
2per tire. The fee shall be collected by the seller from the
3purchaser and remitted to the Department of Revenue.

4(b) Motor vehicle lease tax.--

5(1) There is hereby imposed on each lease of a motor
6vehicle subject to tax under Article II an additional tax of
73% of the total lease price charged.

8(2) As used in this subsection the term "motor vehicle"
9does not include trucks in Class 4 or higher as defined in 75
10Pa.C.S. § 1916(a)(1) (relating to trucks and truck tractors).

11(c) Motor vehicle rental fee.--There is hereby imposed on
12each rental of a motor vehicle subject to tax under Article II a
13fee of $2 for each day or part of a day for which the vehicle is
14rented.

15(d) Exclusions and exemptions.--No exclusions or exemptions,
16other than those for governmental entities provided under
17Article II, shall apply to the fees and taxes imposed by this
18section.

19(e) Deposit of funds.--Funds received under the provisions
20of this section, as estimated and certified by the Secretary of
21Revenue, shall be deposited within five days of the end of each
22month into the Highway Bridge Improvement Restricted Account.
23Unless otherwise specifically noted, the provisions of Article
24II shall apply to the fees and taxes imposed by subsections (a),
25(b) and (c).

26Section 3. This act shall take effect in 60 days.