1Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An
2act relating to tax reform and State taxation by codifying 
3and enumerating certain subjects of taxation and imposing 
4taxes thereon; providing procedures for the payment, 
5collection, administration and enforcement thereof; providing 
6for tax credits in certain cases; conferring powers and 
7imposing duties upon the Department of Revenue, certain 
8employers, fiduciaries, individuals, persons, corporations 
9and other entities; prescribing crimes, offenses and 
10penalties" in cigarette tax, providing for additional 
11cigarette tax; and establishing the Adult Intellectual 
12Disabilities and Autism Waiting List Restricted Account.

13The General Assembly of the Commonwealth of Pennsylvania
14hereby enacts as follows:

15Section 1. The act of March 4, 1971 (P.L.6, No.2), known as
16the Tax Reform Code of 1971, is amended by adding a section to
17read:

18Section 1212. Additional Cigarette Tax.--(a) In addition to
19the tax imposed under section 1206, an excise tax of four cents
20per cigarette shall be imposed upon the sale or possession of
21cigarettes within this Commonwealth.

22(b) There is established in the State Treasury a special
23account to be known as the Adult Intellectual Disabilities and

1Autism Waiting List Restricted Account.

2(c) All moneys generated from the tax under subsection (a)
3shall be deposited into the account for the purposes set forth
4in subsection (f).

5(d) All earnings received from the investment or deposit of
6the moneys in the account shall be deposited into the account
7for the purposes authorized by this section.

8(e)  Any unexpended moneys and any interest earned on the
9money in the account may not be transferred or revert to the
10General Fund and shall remain in the account to be used by the
11Department of Public Welfare for the purposes specified in this
12section.

13(f)  (1)  Any funds in the account may not supplant resources
14for existing community resources.

15(2)  Any funds in the account shall be used for the purpose
16of consumer-centered planning.

17(3)  Any funds remaining in the account after making the
18expenditures under paragraph (2) shall be used for one-time
19costs associated with the community intellectual disabilities
20and autism services system.

21(g) As used in this section, the term "account" means the
22Adult Intellectual Disabilities and Autism Waiting List
23Restricted Account.

24Section 2. This act shall take effect in 60 days.