PRINTER'S NO. 1374
No. 1196 Session of 1989
INTRODUCED BY BROUJOS, COLAIZZO, FARGO, COWELL, MARSICO, VEON,
PISTELLA, JOHNSON, ITKIN, KUKOVICH, NOYE, DeWEESE, TRELLO,
JAROLIN, FAIRCHILD, REBER, TIGUE, MORRIS, PETRARCA, B. SMITH,
PRESTON, RAYMOND, WILLIAMS, McVERRY, SAURMAN, DORR, STABACK,
BORTNER, VAN HORNE, ADOLPH, SERAFINI, CORRIGAN, LAUGHLIN,
G. SNYDER, WOZNIAK, BELARDI, BELFANTI, RYBAK, HERMAN,
LANGTRY, HOWLETT, BATTISTO, MICHLOVIC, BISHOP, JAMES AND LEE,
APRIL 17, 1989
REFERRED TO COMMITTEE ON HEALTH AND WELFARE, APRIL 17, 1989
AN ACT
1 Amending the act of June 13, 1967 (P.L.31, No.21), entitled "An
2 act to consolidate, editorially revise, and codify the public
3 welfare laws of the Commonwealth," providing for an exclusion
4 for certain foster care payments from tax on income.
5 The General Assembly of the Commonwealth of Pennsylvania
6 hereby enacts as follows:
7 Section 1. Section 704.1 of the act of June 13, 1967
8 (P.L.31, No.21), known as the Public Welfare Code, is amended by
9 adding a subsection to read:
10 Section 704.1. Payments to Counties for Services to
11 Children.--* * *
12 (i) Payments in accordance with this section to a foster
13 parent for in-home care of foster children shall be excluded
14 from the tax imposed on income pursuant to the act of March 4,
15 1971 (P.L.6, No.2), known as the "Tax Reform Code of 1971," to
16 the same extent that such payments are exempt from Federal
1 income tax pursuant to the Internal Revenue Code.
2 Section 2. This act shall be retroactive to January 1, 1988.
3 Section 3. This act shall take effect immediately.
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