PRINTER'S NO. 700
No. 632 Session of 1999
INTRODUCED BY KUKOVICH, MELLOW, HELFRICK, BODACK, TARTAGLIONE,
STOUT, O'PAKE, COSTA, MUSTO, WAGNER, WHITE, KASUNIC,
SCHWARTZ, HUGHES AND BELAN, MARCH 24, 1999
REFERRED TO FINANCE, MARCH 24, 1999
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 personal income tax
11 definitions; and providing for exclusions from personal
12 income.
13 The General Assembly of the Commonwealth of Pennsylvania
14 hereby enacts as follows:
15 Section 1. The introductory paragraph of section 301 of the
16 act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code
17 of 1971, amended May 7, 1997 (P.L.85, No.7), is amended and the
18 section is amended by adding a clause to read:
19 Section 301. Definitions.--The following words, terms and
20 phrases when used in this article shall have the meaning
21 ascribed to them in this section except where the context
22 clearly indicates a different meaning. Unless specifically
1 provided otherwise, any reference in this article to the
2 Internal Revenue Code shall include the Internal Revenue Code of
3 1986 (Public Law 99-514, 26 U.S.C. § 1 et seq.)[, as amended to
4 January 1, 1997]:
5 * * *
6 (c.1.5) "Child day care" means care:
7 (1) given to a child who is a "dependent," as defined in
8 section 152 of the Internal Revenue Code of 1986 (Public Law 99-
9 514, 26 U.S.C. § 1 et seq.); and
10 (2) in lieu of parental care given for part of the day to a
11 child away from the child's home.
12 * * *
13 Section 2. The act is amended by adding a section to read:
14 Section 303.1. Exclusions from Income.--A taxpayer whose
15 household income does not exceed two hundred and fifty per cent
16 of the poverty income guidelines as provided annually by the
17 Federal Office of Management and Budget is entitled to exclude
18 from the classes of income under section 303 unreimbursed money
19 spent for child day care.
20 Section 3. The amendment or addition of sections 301 and
21 303.1 shall apply retroactively to January 1, 1999.
22 Section 4. This act shall take effect immediately.
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