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PRINTER'S NO. 713
THE GENERAL ASSEMBLY OF PENNSYLVANIA
SENATE BILL
No.
618
Session of
2019
INTRODUCED BY ARGALL, YUDICHAK, GORDNER, STREET, STEFANO,
BOSCOLA, KILLION, BAKER AND LANGERHOLC, MAY 3, 2019
REFERRED TO FINANCE, MAY 3, 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," in coal refuse energy and reclamation tax credit,
further providing for definitions, for application and
approval of tax credit and for limitation on tax credits.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 1703-J of the act of March 4, 1971
(P.L.6, No.2), known as the Tax Reform Code of 1971, is amended
by adding definitions to read:
Section 1703-J. Definitions.
The following words and phrases when used in this article
shall have the meanings given to them in this section unless the
context clearly indicates otherwise:
* * *
"Federal coal refuse reclamation tax credit amount." The
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