PRINTER'S NO. 494
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
450
Session of
2015
INTRODUCED BY SAYLOR, CUTLER, GILLESPIE, REGAN, TALLMAN,
SCHREIBER, CALTAGIRONE, COHEN, D. COSTA, DAVIDSON, EVERETT,
GILLEN, GINGRICH, GRELL, KINSEY, MILLARD, MURT, SCHLOSSBERG,
SIMMONS, STURLA AND MOUL, FEBRUARY 11, 2015
REFERRED TO COMMITTEE ON FINANCE, FEBRUARY 11, 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 city revitalization and improvement zones,
further providing for approval.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 1804-C of the act of March 4, 1971
(P.L.6, No.2), known as the Tax Reform Code of 1971, added July
9, 2013 (P.L.270, No.52), is amended to read:
Section 1804-C. Approval.
(a) Submission.--A contracting authority may apply to the
Department of Community and Economic Development for approval of
a zone plan. The application must include all of the following:
(1) A plan to establish one or more facilities which
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will promote economic development.
(2) An economic development plan.
(3) Specific information relating to the facility which
will be constructed, including infrastructure and site
preparation, reconstructed or renovated as part of the plan.
(4) Other information as required by the Department of
Community and Economic Development, the office or the
department.
(5) A designation of the specific geographic area,
including parcel numbers and a map of the zone with parcel
numbers, of which the zone will consist.
(b) Agencies.--The Department of Community and Economic
Development, the office and the department must approve each
application.
(c) Approval schedule.--The Department of Community and
Economic Development shall develop a schedule for the approval
of applications under this section as follows:
(1) Following the effective date of this paragraph,
applications for two initial zones may be approved.
(1.1) In calendar year 2015, applications for two
additional zones may be approved.
(2) Beginning in 2016, applications for two additional
zones may be approved each calendar year.
(3) Following the effective date of this paragraph, the
Department of Community and Economic Development, the office
and the department, may approve one pilot zone.
(d) Time.--An application under this section shall be
approved or disapproved within 90 days of the postmark date of
submission. An application which is not disapproved within the
time period under this subsection shall be deemed to be
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approved.
(e) Reapplication.--If an application is not approved under
this section, the applicant may revise the application and plan
and reapply for approval.
Section 2. This act shall take effect immediately.
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