PRINTER'S NO. 1795
No. 1350 Session of 2000
INTRODUCED BY EARLL, TARTAGLIONE, ARMSTRONG, CONTI, HELFRICK,
CORMAN, SCHWARTZ, ROBBINS, WAGNER, BODACK, MOWERY,
BRIGHTBILL, O'PAKE, PUNT, COSTA, DENT, SALVATORE, GERLACH,
SLOCUM, STOUT, HOLL, THOMPSON, KITCHEN, KUKOVICH, TILGHMAN,
TOMLINSON, WENGER, WAUGH, LOEPER, BELL, WHITE, RHOADES,
MELLOW AND KASUNIC, MARCH 20, 2000
REFERRED TO FINANCE, MARCH 20, 2000
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," expanding eligibility for special poverty
11 provisions for personal income tax.
12 The General Assembly of the Commonwealth of Pennsylvania
13 hereby enacts as follows:
14 Section 1. Section 304(d)(1) of the act of March 4, 1971
15 (P.L.6, No.2), known as the Tax Reform Code of 1971, amended May
16 12, 1999 (P.L.26, No.4), is amended to read:
17 Section 304. Special Tax Provisions for Poverty.--* * *
18 (d) Any claim for special tax provisions hereunder shall be
19 determined in accordance with the following:
20 (1) If the poverty income of the claimant during an entire
1 taxable year is [six thousand five hundred dollars ($6,500)]
2 seven thousand dollars ($7,000) or less, or, in the case of a
3 married claimant, if the joint poverty income of the claimant
4 and the claimant's spouse during an entire taxable year is
5 [thirteen thousand dollars ($13,000)] fourteen thousand dollars
6 (14,000) or less, the claimant shall be entitled to a refund or
7 forgiveness of any moneys which have been paid over to (or would
8 except for the provisions of this act be payable to) the
9 Commonwealth under the provisions of this article, with an
10 additional income allowance of [six thousand five hundred
11 dollars ($6,500) if claimed by married claimants or of six
12 thousand five hundred dollars ($6,500) if claimed by a single
13 claimant for the first additional dependent and an additional
14 income allowance of six thousand five hundred dollars ($6,500)]
15 seven thousand dollars ($7,000) for each additional dependent of
16 the claimant. For purposes of this subsection, a claimant shall
17 not be considered to be married if:
18 (i) The claimant and the claimant's spouse file separate
19 returns; and
20 (ii) The claimant and the claimant's spouse live apart at
21 all times during the last six months of the taxable year or are
22 separated pursuant to a written separation agreement.
23 * * *
24 Section 2. The amendment of section 304(d)(1) of the act
25 shall apply to taxable years beginning after December 31, 1999.
26 Section 3. This act shall take effect immediately.
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