PRINTER'S NO. 900
No. 823 Session of 1999
INTRODUCED BY WAGNER, LAVALLE, TARTAGLIONE, STAPLETON, COSTA,
STOUT, O'PAKE AND MELLOW, APRIL 16, 1999
REFERRED TO FINANCE, APRIL 16, 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," providing a one-time tax refund to all personal
11 income taxpayers.
12 The General Assembly of the Commonwealth of Pennsylvania
13 hereby enacts as follows:
14 Section 1. Section 302 of the act of March 4, 1971 (P.L.6,
15 No.2), known as the Tax Reform Code of 1971, is amended by
16 adding a subsection to read:
17 Section 302. Imposition of Tax.--* * *
18 (c) Every taxpayer subject to subsections (a) and (b) shall
19 receive a refund in the amount of ten per cent of the total
20 amount of tax paid by that taxpayer under subsections (a) and
21 (b) for the taxable year commencing with or within calendar year
22 1999.
1 Section 2. This act shall apply to the tax year beginning on
2 or after January 1, 1999.
3 Section 3. This act shall take effect immediately.
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