PRINTER'S NO. 4308

THE GENERAL ASSEMBLY OF PENNSYLVANIA

HOUSE BILL

No. 2847 Session of 2002

        INTRODUCED BY CALTAGIRONE, CAWLEY, ROEBUCK, SATHER, DALEY,
           LESCOVITZ, FRANKEL, HORSEY, BARRAR, BELFANTI, HARHAI, GEIST,
           YOUNGBLOOD, STEELMAN AND CREIGHTON, SEPTEMBER 24, 2002

        REFERRED TO COMMITTEE ON FINANCE, SEPTEMBER 24, 2002

                                     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," providing a tax credit for attendance at a
    11     firearm training course.

    12     The General Assembly of the Commonwealth of Pennsylvania
    13  hereby enacts as follows:
    14     Section 1.  The act of March 4, 1971 (P.L.6, No.2), known as
    15  the Tax Reform Code of 1971, is amended by adding a section to
    16  read:
    17     Section 314.1.  Tax Credit for Attendance at a Firearm
    18  Training Course.--(a)  An individual who attends and
    19  successfully completes a firearm training course approved by the
    20  Pennsylvania State Police is eligible to receive a tax credit as
    21  provided in subsection (b).
    22     (b)  The department shall grant a tax credit against the tax

     1  imposed under this article in the amount of the total cost of
     2  the firearm training course to an individual under subsection
     3  (a).
     4     (c)  An individual may claim a tax credit for each year the
     5  individual attends and successfully completes a firearm training
     6  course.
     7     (d)  This section shall apply to taxable years beginning
     8  after December 31, 2002.
     9     (e)  The Pennsylvania State Police shall, by December 31,
    10  2002, and each December 31 thereafter, publish a list of
    11  approved firearm training courses in the Pennsylvania Bulletin.
    12     (f)  The department shall promulgate any regulations
    13  necessary to carry out this section.
    14     Section 2.  This act shall take effect immediately.











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