partnerships or sole proprietors on income other than passive
activity income as defined under section 469 of the Internal
Revenue Code of 1986 (Public Law 99-516, 26 U.S.C. ยง 1 et
seq.).
(2) Sales and use tax, only to the extent the tax is
related to the activity of a qualified business. The term
includes sales and use taxes on material used for
construction by the qualified business and business personal
property to be used by the qualified business.
(3) The hotel occupancy tax imposed under Part V of
Article II of the act of March 4, 1971 (P.L.6, No.2), known
as the Tax Reform Code of 1971.
(4) Personal income tax withheld from its employees by a
qualified business for work performed by the qualified
business.
(5) All taxes paid to the Commonwealth, or an amount
equal to all of the taxes paid to the Commonwealth, related
to the purchase or sale of liquor, wine or malt or brewed
beverages by a licensee who is a qualified business.
"Fund." The Transportation Reinvestment and Improvement
Program Fund established under section 4.
"Office." The Office of the Budget.
"Program." The Transportation Reinvestment and Improvement
Program established under section 3.
"Qualified business." An entity that is awarded funding
through the program. The term does not include an agent, broker
or representative of a business.
Section 3. The Transportation Reinvestment and Improvement
Program.
(a) Establishment.--The Transportation Reinvestment and
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