PRINTER'S NO. 3449
No. 2536 Session of 1998
INTRODUCED BY McILHINNEY, MAITLAND, RUBLEY, HERSHEY, ZUG,
McNAUGHTON, GODSHALL, STERN, BUNT, MARSICO, SAYLOR, SCHRODER,
CAPPABIANCA, READSHAW, GORDNER, ARMSTRONG, MILLER, HESS,
BENNINGHOFF, WOJNAROSKI, WAUGH, ARGALL, STEIL, HENNESSEY,
WILT AND M. N. WRIGHT, APRIL 22, 1998
REFERRED TO COMMITTEE ON FINANCE, APRIL 22, 1998
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 providing for the disposition of
11 cigarette tax revenues.
12 The General Assembly of the Commonwealth of Pennsylvania
13 hereby enacts as follows:
14 Section 1. Section 1296 of the act of March 4, 1971 (P.L.6,
15 No.2), known as the Tax Reform Code of 1971, amended May 7, 1997
16 (P.L.85, No.7), is amended to read:
17 Section 1296. Disposition of Certain Funds.--All cigarette
18 tax revenues collected by the Department of Revenue under this
19 article and heretofore paid into the Parent Reimbursement Fund
20 in accordance with the act of August 27, 1971 (P.L.358, No.92),
21 known as the "Parent Reimbursement Act for Nonpublic Education,"
1 shall be transferred into the General Fund. Beginning [July 1,
2 1993, two] January 1, 1999, four thirty-firsts of cigarette tax
3 receipts shall be transferred into the Agricultural Conservation
4 Easement Purchase Fund, and beginning January 1, 1997, three
5 thirty-firsts of cigarette tax receipts shall be paid into a
6 restricted account to be known as the Children's Health Fund for
7 health care for indigent children, and the remainder shall be
8 paid into the General Fund. Moneys in the Children's Health Fund
9 shall not be expended until the enactment of legislation to
10 implement a program of expanded access to health care for
11 children. The transfers required by this section shall be made
12 by July 15 for the preceding six months and by January 15 for
13 the preceding six months.
14 Section 2. This act shall take effect immediately.
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