PRIOR PRINTER'S NO. 76
PRINTER'S NO. 1366
THE GENERAL ASSEMBLY OF PENNSYLVANIA
SENATE BILL
No.
127
Session of
2015
INTRODUCED BY BOSCOLA, COSTA, FARNESE, STACK, BROWNE, GORDNER,
TEPLITZ, RAFFERTY, VULAKOVICH, FOLMER AND YUDICHAK,
JANUARY 14, 2015
SENATOR BROWNE, APPROPRIATIONS, RE-REPORTED AS AMENDED, OCTOBER
26, 2015
AN ACT
Amending Title 42 (Judiciary and Judicial Procedure) of the
Pennsylvania Consolidated Statutes, in sentencing, providing
for State income tax intercept.
AMENDING THE ACT OF NOVEMBER 24, 1998 (P.L.882, NO.111),
ENTITLED "AN ACT PROVIDING FOR VICTIMS' RIGHTS; IMPOSING
PENALTIES; ESTABLISHING REMEDIES; ESTABLISHING THE OFFICE OF
VICTIM ADVOCATE, THE BUREAU OF VICTIMS' SERVICES, THE
VICTIMS' SERVICES ADVISORY COMMITTEE, THE STATE OFFENDER
SUPERVISION FUND AND OTHER FUNDS; AND MAKING REPEALS," IN
ENFORCEMENT, PROVIDING FOR STATE INCOME TAX INTERCEPT.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Title 42 of the Pennsylvania Consolidated
Statutes is amended by adding a section to read:
§ 9778. State income tax intercept.
(a) General rule.--The Department of Revenue shall implement
a State income tax refund intercept program similar to the
procedures under section 466(a)(3) of the Social Security Act
(Public Law 74-271, 42 U.S.C. § 666(a)(3)) when, in the judgment
of the department, it is cost effective to do so for any person
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owing any court-ordered obligation as a result of a criminal
conviction in this Commonwealth. This section shall only apply
to individual State tax returns.
(b) Priority.--An intercept authorized pursuant to the
program established under 23 Pa.C.S. § 4307 (relating to State
income tax intercept) shall occur before any intercept
authorized pursuant to this section.
Section 2. This act shall take effect in 60 days.
SECTION 1. THE ACT OF NOVEMBER 24, 1998 (P.L.882, NO.111),
KNOWN AS THE CRIME VICTIMS ACT, IS AMENDED BY ADDING A SECTION
TO READ:
SECTION 1302.1. STATE INCOME TAX INTERCEPT.
(A) DUTY OF DEPARTMENT OF REVENUE.--IN THE CASE OF ANY
TAXPAYER DUE TO RECEIVE A REFUND OF A PAYMENT OF TAX UNDER
ARTICLE III OF THE ACT OF MARCH 4, 1971 (P.L.6, NO.2), KNOWN AS
THE TAX REFORM CODE OF 1971, THE DEPARTMENT OF REVENUE SHALL
DEDUCT FROM THE REFUND THE AMOUNT OF ANY COURT-ORDERED
OBLIGATION ARISING FROM A CRIMINAL PROSECUTION OR PROCEEDING,
PAY THE AMOUNT DEDUCTED TO THE CLERK OF COURT FOR THE COUNTY IN
WHICH THE ORDER WAS ENTERED , NOTIFY THE TAXPAYER OF A PAYMENT
MADE UNDER THIS SECTION AND PAY ANY AMOUNT REMAINING TO THE
TAXPAYER.
(B) PRIORITY.--A DEDUCTION UNDER SUBSECTION (A) SHALL BE
GIVEN PRIORITY AFTER ANY DEDUCTION FOR DELINQUENT PENNSYLVANIA
STATE INCOME TAX OBLIGATIONS OR DELINQUENT SUPPORT UNDER 23
PA.C.S. § 4307 (RELATING TO STATE INCOME TAX INTERCEPT).
(C) ADMINISTRATIVE FEE.--THE DEPARTMENT OF REVENUE MAY
DETERMINE AND SET A FEE TO COVER THE ACTUAL COSTS TO ADMINISTER
THIS SECTION AND MAY DEDUCT THE CALCULATED AMOUNT FROM THE
REFUND SUBJECT TO A DEDUCTION UNDER THIS SECTION.
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(D) REPORT.--THE DEPARTMENT OF REVENUE SHALL ANNUALLY REPORT
TO THE PENNSYLVANIA COMMISSION ON CRIME AND DELINQUENCY, THE
FINANCE COMMITTEE OF THE SENATE AND THE FINANCE COMMITTEE OF THE
HOUSE OF REPRESENTATIVES THE AMOUNT OF COURT-ORDERED OBLIGATIONS
COLLECTED UNDER THIS SECTION.
(E) DUTY OF THE ADMINISTRATIVE OFFICE OF PENNSYLVANIA
COURTS.--THE ADMINISTRATIVE OFFICE OF PENNSYLVANIA COURTS SHALL
PROVIDE THE DEPARTMENT OF REVENUE WITH THE INFORMATION NECESSARY
TO FULFILL ITS DUTIES UNDER SUBSECTION (A).
SECTION 2. THIS ACT SHALL TAKE EFFECT IN 90 DAYS.
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