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PRINTER'S NO. 368
THE GENERAL ASSEMBLY OF PENNSYLVANIA
SENATE BILL
No.
384
Session of
2019
INTRODUCED BY BOSCOLA, COSTA, HUGHES, FONTANA, BROWNE, MENSCH,
AUMENT, BAKER, BLAKE, BREWSTER, HAYWOOD AND YUDICHAK,
MARCH 4, 2019
REFERRED TO FINANCE, MARCH 4, 2019
AN ACT
Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An
act relating to tax reform and State taxation by codifying
and enumerating certain subjects of taxation and imposing
taxes thereon; providing procedures for the payment,
collection, administration and enforcement thereof; providing
for tax credits in certain cases; conferring powers and
imposing duties upon the Department of Revenue, certain
employers, fiduciaries, individuals, persons, corporations
and other entities; prescribing crimes, offenses and
penalties," providing for a work-based learning tax credit.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. The act of March 4, 1971 (P.L.6, No.2), known as
the Tax Reform Code of 1971, is amended by adding an article to
read:
ARTICLE XVII-L
WORK-BASED LEARNING TAX CREDIT
Section 1701-L. Scope of article.
This article relates to work-based learning tax credits.
Section 1702-L. Purpose.
The purpose of this article is to provide a tax credit to
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