PRINTER'S NO. 2108
No. 1436 Session of 2008
INTRODUCED BY HUGHES, MUSTO, LOGAN, C. WILLIAMS, WASHINGTON AND
TARTAGLIONE, JUNE 6, 2008
REFERRED TO FINANCE, JUNE 6, 2008
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," establishing the Protecting Pennsylvania's
11 Progress Program.
12 The General Assembly of the Commonwealth of Pennsylvania
13 hereby enacts as follows:
14 Section 1. The act of March 4, 1971 (P.L.6, No.2), known as
15 the Tax Reform Code of 1971, is amended by adding an article to
16 read:
17 ARTICLE XXIX-D
18 PROTECTING PENNSYLVANIA'S PROGRESS PROGRAM
19 Section 2901-D. Definitions.
20 The following words and phrases when used in this article
21 shall have the meanings given to them in this section unless the
22 context clearly indicates otherwise:
1 "Department." The Department of Revenue of the Commonwealth.
2 "Dependent." A child who is the dependent of a claimant for
3 purposes of section 151 of the Internal Revenue Code of 1986
4 (Public Law 99-514, 26 U.S.C. § 151).
5 "Eligible married claimant." A taxpayer and the taxpayer's
6 spouse who:
7 (1) are resident taxpayers;
8 (2) are married;
9 (3) report net income or loss from the operation of a
10 business, profession or farm or compensation;
11 (4) are subject to the tax imposed under Article III;
12 (5) qualified for tax relief under section 304 for the
13 2007 taxable year; and
14 (6) report a dependent for tax relief under section 304
15 for the 2007 taxable year.
16 "Eligible single claimant." An individual who:
17 (1) is a resident taxpayer;
18 (2) is subject to the tax imposed under Article III;
19 (3) reports net income or loss from the operation of a
20 business, profession or farm or compensation;
21 (4) is qualified for tax relief under section 304 for
22 the 2007 taxable year; and
23 (5) Reports a dependent for tax relief under section 304
24 for the 2007 taxable year.
25 "Program." The Protecting Pennsylvania's Progress Program
26 established in section 2902-D.
27 "Tax return." The 2007 return accepted by the department as
28 a final return for the tax imposed by Article III. The term
29 includes a joint tax return.
30 Section 2902-D. Program.
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1 (a) Eligible single claimant.--The department shall issue a
2 payment of $150 to an eligible single claimant who:
3 (1) files a tax return in the manner prescribed by
4 Article III; and
5 (2) indicates a filing status of single or of married,
6 filing separately.
7 (b) Eligible married claimant.--The department shall issue
8 a payment of $350 to an eligible married claimant who:
9 (1) files a tax return in the manner prescribed by
10 Article III; and
11 (2) indicates a filing status of married, filing
12 jointly.
13 (c) Payment administration.--
14 (1) Payments shall be made as follows:
15 (i) For a tax return filed before April 16, 2008,
16 the department shall mail the payment by June 30, 2008.
17 (ii) For a tax return filed after April 15, 2008,
18 and before January 1, 2009, the department shall mail the
19 payment within 75 days after the date the return is
20 filed.
21 (iii) For a tax return filed after December 31,
22 2008, no payment shall be made.
23 (2) Payments made under this section shall not bear
24 interest.
25 Section 2903-D. Remedies and penalties.
26 (a) Fault.--The following apply to an individual who
27 receives a payment through false or misleading information or
28 otherwise because of the fault of the individual:
29 (1) The department shall be entitled to refund of the
30 amount of payment received.
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1 (2) The department may impose an administrative penalty
2 of $50. A penalty under this paragraph may be imposed
3 regardless of refund under paragraph (1). This paragraph is
4 subject to 2 Pa.C.S. Ch. 5 Subch. A (relating to practice and
5 procedure of Commonwealth agencies) and Ch. 7 Subch. A
6 (relating to judicial review of Commonwealth agency action).
7 (b) Offsets.--The department may offset a payment due under
8 this article against collectible liabilities owed to the
9 Commonwealth by the claimant for taxes imposed under Article
10 III.
11 (c) Erroneous payments.--If a payment has been issued in
12 error and the claimant fails to refund the payment upon the
13 department's request, the payment shall be recoverable by the
14 department in the same manner as erroneous refunds of tax.
15 Section 2904-D. Administration.
16 The department shall establish administrative procedures
17 necessary to implement and administer this article.
18 Section 2905-D. Construction.
19 Notwithstanding any other provision of law to the contrary, a
20 payment received under this article shall not be considered
21 "income" under Article III or for purposes of determining
22 eligibility for any State government program.
23 Section 2906-D. Expiration.
24 This article shall expire December 31, 2008.
25 Section 2. This act shall take effect immediately.
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