PRINTER'S NO. 488
No. 468 Session of 1999
INTRODUCED BY ZUG, HERSHEY, PESCI AND SEYFERT, FEBRUARY 9, 1999
REFERRED TO COMMITTEE ON FINANCE, FEBRUARY 9, 1999
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," further defining "claimant." 11 The General Assembly of the Commonwealth of Pennsylvania 12 hereby enacts as follows: 13 Section 1. Section 301(c.2) of the act of March 4, 1971 14 (P.L.6, No.2), known as the Tax Reform Code of 1971, amended May 15 7, 1997 (P.L.85, No.7), is amended to read: 16 Section 301. Definitions.--The following words, terms and 17 phrases when used in this article shall have the meaning 18 ascribed to them in this section except where the context 19 clearly indicates a different meaning. Unless specifically 20 provided otherwise, any reference in this article to the 21 Internal Revenue Code shall include the Internal Revenue Code of 22 1986 (Public Law 99-514, 26 U.S.C. § 1 et seq.), as amended to
1 January 1, 1997: 2 * * * 3 (c.2) "Claimant" means a person who is subject to the tax 4 imposed under this article, is not a dependent of another 5 taxpayer for purposes of section 151 of the Internal Revenue 6 Code of 1986 (Public Law 99-514, 26 U.S.C. § 151), but is 7 entitled to claim against such tax the poverty tax provisions as 8 provided by this act. The term "claimant" shall include a 9 spouse, even though the spouse is a dependent of the other 10 spouse, if the claim is a joint claim for special tax 11 provisions. 12 * * * 13 Section 2. This act shall take effect immediately. L7L72DMS/19990H0468B0488 - 2 -