PRIOR PRINTER'S NO. 965
PRINTER'S NO. 1310
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
952
Session of
2021
INTRODUCED BY OBERLANDER, MUSTELLO, KAUFER, RYAN, MILLARD,
LONGIETTI, JAMES, NEILSON, SAYLOR, PICKETT, SANKEY,
BERNSTINE, METCALFE, MARSHALL, WHEELAND, SAINATO, FARRY,
LABS, MIHALEK, HENNESSEY, D. WILLIAMS, CIRESI, KAUFFMAN,
SHUSTERMAN AND HOWARD, MARCH 17, 2021
AS REPORTED FROM COMMITTEE ON FINANCE, HOUSE OF REPRESENTATIVES,
AS AMENDED, APRIL 20, 2021
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 computer data center equipment incentive
program, further providing for definitions and for review of
application, providing for applicability and for sales and
use tax exemption program; imposing duties on the Department
of Revenue; and making editorial changes.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Article XXIX-D of the act of March 4, 1971
(P.L.6, No.2), known as the Tax Reform Code of 1971, is amended
by adding a subarticle heading to read:
SUBARTICLE A
PRELIMINARY PROVISIONS
Section 2. The definition of "tax refund" in section 2901-D
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