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PRINTER'S NO. 51
THE GENERAL ASSEMBLY OF PENNSYLVANIA
SENATE BILL
No.
73
Session of
2015
INTRODUCED BY ALLOWAY, RAFFERTY, HUGHES, BOSCOLA, WHITE AND
SCARNATI, JANUARY 14, 2015
REFERRED TO FINANCE, JANUARY 14, 2015
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 malt beverage tax, further providing for
limited tax credits for small brewers.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 2010 of the act of March 4, 1971 (P.L.6,
No.2), known as the Tax Reform Code of 1971, amended December
23, 2003 (P.L.250, No.46), is amended to read:
Section 2010. [Limited] Tax Credits.--(a) The General
Assembly of the Commonwealth, conscious of the financial
pressures facing small brewers in Pennsylvania and the attendant
risk of business failure and loss of employment opportunity,
declares it public policy that renewal and improvement of small
brewers be encouraged and assisted by a [limited] tax subsidy to
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