PRIOR PRINTER'S NOS. 359, 2209 PRINTER'S NO. 3282
No. 338 Session of 2005
INTRODUCED BY SCAVELLO, LEH, BENNINGHOFF, ADOLPH, ALLEN,
ARMSTRONG, BAKER, BALDWIN, BARRAR, BASTIAN, BOYD, BROWNE,
BUNT, CALTAGIRONE, CAPPELLI, CAUSER, CLYMER, CORNELL,
CRAHALLA, CREIGHTON, DALLY, DeLUCA, DENLINGER, ELLIS,
FAIRCHILD, FICHTER, FLICK, FORCIER, GEIST, GEORGE, GINGRICH,
GOODMAN, GRUCELA, HARHART, HARPER, HARRIS, HENNESSEY,
HERSHEY, HESS, HICKERNELL, HUTCHINSON, KAUFFMAN, M. KELLER,
KILLION, LEDERER, LESCOVITZ, MAJOR, MANN, MARSICO, McGEEHAN,
McGILL, McILHATTAN, McNAUGHTON, METCALFE, MILLARD, S. MILLER,
MUSTIO, NAILOR, O'NEILL, PETRARCA, PETRI, PHILLIPS, PICKETT,
PYLE, READSHAW, REICHLEY, ROHRER, RUBLEY, SAINATO, SATHER,
SCHRODER, SHANER, STERN, R. STEVENSON, TANGRETTI,
E. Z. TAYLOR, TURZAI, WATSON, WILT, WRIGHT, YOUNGBLOOD,
SEMMEL, PAYNE, TRUE, J. EVANS, McCALL, MAITLAND, REED, HANNA,
T. STEVENSON, KENNEY, RAPP, GILLESPIE, HERMAN, GABIG, SONNEY,
GOOD, J. TAYLOR, ZUG, STAIRS, QUIGLEY, GRELL, NICKOL,
BIRMELIN, SHAPIRO, MACKERETH, R. MILLER, DiGIROLAMO, BEBKO-
JONES, HABAY AND LaGROTTA, FEBRUARY 8, 2005
AS AMENDED ON THIRD CONSIDERATION, HOUSE OF REPRESENTATIVES,
DECEMBER 7, 2005
AN ACT
1 Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An
2 act relating to tax reform and State taxation by codifying
3 and enumerating certain subjects of taxation and imposing
4 taxes thereon; providing procedures for the payment,
5 collection, administration and enforcement thereof; providing
6 for tax credits in certain cases; conferring powers and
7 imposing duties upon the Department of Revenue, certain
8 employers, fiduciaries, individuals, persons, corporations
9 and other entities; prescribing crimes, offenses and
10 penalties," PROVIDING FOR CONTRIBUTIONS OF REFUNDS BY <--
11 CHECKOFF TO THE LUPUS FOUNDATION OF PENNSYLVANIA AND TO THE
12 LOW INCOME HOME ENERGY ASSISTANCE PROGRAM (LIHEAP) FUND;
13 further providing, in gross receipts tax, for the imposition
14 of tax; and making a related repeal.
15 The General Assembly of the Commonwealth of Pennsylvania
1 hereby enacts as follows:
2 Section 1. Section 1101(a), (a.1) and (j) of the act of <--
3 March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of
4 1971, amended or added December 23, 2003 (P.L.250, No.46), are
5 amended to read:
6 SECTION 1. THE ACT OF MARCH 4, 1971 (P.L.6, NO.2), KNOWN AS <--
7 THE TAX REFORM CODE OF 1971, IS AMENDED BY ADDING SECTIONS TO
8 READ:
9 SECTION 315.10. CONTRIBUTIONS FOR LUPUS FOUNDATION OF
10 PENNSYLVANIA.--(A) THE DEPARTMENT SHALL PROVIDE A SPACE ON THE
11 PENNSYLVANIA INDIVIDUAL INCOME TAX RETURN FORM WHEREBY AN
12 INDIVIDUAL MAY VOLUNTARILY DESIGNATE A CONTRIBUTION OF ANY
13 AMOUNT DESIRED TO THE LUPUS FOUNDATION OF PENNSYLVANIA.
14 (B) THE AMOUNT SO DESIGNATED BY AN INDIVIDUAL ON THE INCOME
15 TAX RETURN FORM SHALL BE DEDUCTED FROM THE TAX REFUND TO WHICH
16 SUCH INDIVIDUAL IS ENTITLED AND SHALL NOT CONSTITUTE A CHARGE
17 AGAINST THE INCOME TAX REVENUES DUE THE COMMONWEALTH.
18 (C) THE DEPARTMENT SHALL DETERMINE ANNUALLY THE TOTAL AMOUNT
19 DESIGNATED PURSUANT TO THIS SECTION, LESS REASONABLE
20 ADMINISTRATIVE COSTS, AND SHALL REPORT SUCH AMOUNT TO THE STATE
21 TREASURER, WHO SHALL TRANSFER SUCH AMOUNT FROM THE GENERAL FUND
22 TO THE LUPUS FOUNDATION OF PENNSYLVANIA.
23 SECTION 315.11. CONTRIBUTIONS FOR THE LOW INCOME HOME ENERGY
24 ASSISTANCE PROGRAM (LIHEAP) FUND.--(A) BEGINNING WITH TAXABLE
25 YEARS ENDING AFTER DECEMBER 31, 2004, THE DEPARTMENT SHALL
26 PROVIDE A SPACE ON THE FACE OF THE PENNSYLVANIA INDIVIDUAL
27 INCOME TAX RETURN FORM WHEREBY AN INDIVIDUAL MAY CONTRIBUTE TO
28 THE LOW INCOME HOME ENERGY ASSISTANCE PROGRAM, KNOWN AS LIHEAP.
29 PERSONS MAY DO SO BY STATING THE AMOUNT OF THE CONTRIBUTION, NOT
30 LESS THAN ONE DOLLAR ($1), ON THE RETURN AND THAT THE
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1 CONTRIBUTION WILL REDUCE THE TAXPAYER'S REFUND OR INCREASE THE
2 AMOUNT OF PAYMENT TO ACCOMPANY THE RETURN. FAILURE TO REMIT ANY
3 AMOUNT OF INCREASED PAYMENT SHALL REDUCE THE CONTRIBUTION
4 ACCORDINGLY. THIS SECTION SHALL NOT APPLY TO ANY AMENDED RETURN.
5 (B) THE DEPARTMENT SHALL DETERMINE ANNUALLY THE TOTAL AMOUNT
6 DESIGNATED UNDER THIS SECTION, LESS REASONABLE ADMINISTRATIVE
7 COSTS, AND SHALL REPORT THE AMOUNT TO THE STATE TREASURER, WHO
8 SHALL TRANSFER THE AMOUNT TO A RESTRICTED REVENUE ACCOUNT WITHIN
9 THE GENERAL FUND TO BE USED BY THE DEPARTMENT OF PUBLIC WELFARE
10 PURSUANT TO 55 PA. CODE CH. 601 (RELATING TO LOW INCOME HOME
11 ENERGY ASSISTANCE PROGRAM).
12 (C) THE DEPARTMENT SHALL PROVIDE ADEQUATE INFORMATION
13 CONCERNING THE CHECKOFF FOR THE LIHEAP FUND IN ITS INSTRUCTIONS
14 THAT ACCOMPANY THE PENNSYLVANIA INDIVIDUAL INCOME TAX RETURN
15 FORMS. THE INFORMATION CONCERNING THE CHECKOFF SHALL INCLUDE THE
16 LISTING OF AN ADDRESS FURNISHED BY THE DEPARTMENT OF PUBLIC
17 WELFARE TO WHICH CONTRIBUTIONS MAY BE SENT BY TAXPAYERS WISHING
18 TO CONTRIBUTE TO THIS EFFORT BUT WHO DO NOT RECEIVE REFUNDS.
19 (D) THE DEPARTMENT OF PUBLIC WELFARE SHALL REPORT ANNUALLY
20 TO THE RESPECTIVE COMMITTEES OF THE SENATE AND THE HOUSE OF
21 REPRESENTATIVES THAT HAVE JURISDICTION OVER THE ADMINISTRATION
22 OF LIHEAP ON THE AMOUNT RECEIVED VIA THE CHECKOFF PLAN AND HOW
23 THE FUNDS WERE UTILIZED.
24 SECTION 2. SECTION 1101(A), (A.1) AND (J) OF THE ACT,
25 AMENDED OR ADDED DECEMBER 23, 2003 (P.L.250, NO.46), ARE AMENDED
26 TO READ:
27 Section 1101. Imposition of Tax.--(a) General Rule.--Every
28 pipeline company, conduit company, steamboat company, canal
29 company, slack water navigation company, transportation company,
30 and every other company, association, joint-stock association,
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1 or limited partnership, now or hereafter incorporated or
2 organized by or under any law of this Commonwealth, or now or
3 hereafter organized or incorporated by any other state or by the
4 United States or any foreign government, and doing business in
5 this Commonwealth, and every copartnership, person or persons
6 owning, operating or leasing to or from another corporation,
7 company, association, joint-stock association, limited
8 partnership, copartnership, person or persons, any pipeline,
9 conduit, steamboat, canal, slack water navigation, or other
10 device for the transportation of freight, passengers, baggage,
11 or oil, except motor vehicles and railroads, and every limited
12 partnership, association, joint-stock association, corporation
13 or company engaged in, or hereafter engaged in, the
14 transportation of freight or oil within this State, and every
15 telephone company , telegraph company or provider of mobile
16 telecommunications services now or hereafter incorporated or
17 organized by or under any law of this Commonwealth, or now or
18 hereafter organized or incorporated by any other state or by the
19 United States or any foreign government and doing business in
20 this Commonwealth, and every limited partnership, association,
21 joint-stock association, copartnership, person or persons,
22 engaged in telephone or telegraph business or providing mobile
23 telecommunications services in this Commonwealth, shall pay to
24 the State Treasurer, through the Department of Revenue, a tax of
25 forty-five mills with a surtax equal to five mills upon each
26 dollar of the gross receipts of the corporation, company or
27 association, limited partnership, joint-stock association,
28 copartnership, person or persons, received from:
29 (1) passengers, baggage, oil and freight transported wholly
30 within this State;
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1 (2) telegraph or telephone messages transmitted wholly
2 within this State and telegraph or telephone messages
3 transmitted in interstate commerce after December 31, 2003, and
4 before January 1, 2006, where such messages originate or
5 terminate in this State and the charges for such messages are
6 billed to a service address in this State, except gross receipts
7 derived from:
8 (i) the sales of access to the Internet, as set forth in
9 Article II, made to the ultimate consumer; and
10 (ii) the sales for resale to persons, partnerships,
11 associations, corporations or political subdivisions subject to
12 the tax imposed by this article upon gross receipts derived from
13 such resale of telecommunications services, including:
14 (A) telecommunications exchange access to interconnect with
15 a local exchange carrier's network;
16 (B) network elements on an unbundled basis; and
17 (C) sales of telecommunications services to interconnect
18 with providers of mobile telecommunications services; and
19 (3) mobile telecommunications services messages sourced to
20 this Commonwealth after December 31, 2003, and before January 1,
21 2006, based on the place of primary use standard set forth in
22 the Mobile Telecommunications Sourcing Act (4 U.S.C. § 117),
23 except gross receipts derived from:
24 (i) the sales of access to the Internet, as set forth in
25 Article II, made to the ultimate consumer; and
26 (ii) the sales for resale to persons, partnerships,
27 associations, corporations or political subdivisions subject to
28 the tax imposed by this article upon gross receipts derived from
29 such resale of mobile telecommunications services, including
30 sales of mobile telecommunications services to interconnect with
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1 providers of telecommunications services.
2 (a.1) Credit.--Telegraph or telephone companies or providers
3 of mobile telecommunications services that pay a gross receipts
4 tax to another state on messages or services after December 31,
5 2003, and before January 1, 2006, which are taxable under this
6 article are entitled to a credit against the tax due under this
7 article. The credit allowed with respect to the messages or
8 services shall not exceed the tax under this article with
9 respect to the messages or services.
10 * * *
11 (j) Schedule for Estimated Payments.--
12 (1) For calendar year 2004, the following schedule applies
13 to the payment of the tax under subsection(a)(3):
14 (i) Forty per cent of the estimated tax shall be due on
15 March 15, 2004.
16 (ii) Forty per cent of the estimated tax shall be due on
17 June 15, 2004.
18 (iii) Twenty per cent of the estimated tax shall be due on
19 September 15, 2004.
20 (2) For calendar [years after 2004] year 2005, the payment
21 of the estimated tax under subsection (a)(3) shall be due in
22 accordance with section 3003.2.
23 (3) This subsection shall expire January 1, 2007.
24 * * *
25 Section 2 3. Section 33(12) of the act of December 23, 2003 <--
26 (P.L.250, No.46), entitled "An act Amending the act of March 4,
27 1971 (P.L.6, No.2), entitled 'An act relating to tax reform and
28 State taxation by codifying and enumerating certain subjects of
29 taxation and imposing taxes thereon; providing procedures for
30 the payment, collection, administration and enforcement thereof;
20050H0338B3282 - 6 -
1 providing for tax credits in certain cases; conferring powers
2 and imposing duties upon the Department of Revenue, certain
3 employers, fiduciaries, individuals, persons, corporations and
4 other entities; prescribing crimes, offenses and penalties,'
5 further providing, in sales and use tax, for definitions, for
6 exclusions, for credits, for licenses and for transfers to
7 Public Transportation Assistance Fund; further providing, in
8 personal income tax, for definitions, for imposition, for
9 special tax provisions for poverty, for returns and liability
10 and for returns and records; further providing, in corporate net
11 income tax, for definitions and for interests in unincorporated
12 entities; providing, in corporate net income tax, for additional
13 withholding requirements; further providing, in capital stock
14 franchise tax, for definitions and reports, for imposition and
15 for expiration; further providing, in utilities gross receipts
16 tax, for imposition; further providing, in public utility realty
17 tax, for surcharges; providing, in public utility realty tax,
18 for additional tax; further providing, in cigarette tax, for
19 incidence and rate of tax, for floor tax, for stamp to evidence
20 the tax and for commissions on sales; establishing, in relation
21 to cigarette tax, the Health Care Provider Retention Account;
22 further providing, in research and development tax credit, for
23 carryover, for limitations and for reports; further providing,
24 in malt beverage tax, for limited tax credits; further
25 providing, in inheritance tax, for definitions, for exempt
26 transfers, for estate tax and for estate tax returns; further
27 providing for the Public Transportation Assistance Fund and
28 providing for its administration; further providing for
29 estimated tax and for underpayment of estimated tax; providing
30 for authority to attach wages; and repealing provisions relating
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1 to the Public Transportation Assistance Fund," is repealed.
2 SECTION 4. THE ADDITION OF SECTION 315.10 OF THE ACT SHALL <--
3 APPLY TO TAX RETURNS FILED FOR TAXABLE YEARS COMMENCING AFTER
4 DECEMBER 31, 2005.
5 Section 3 5. This act shall take effect immediately. <--
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