PRINTER'S NO. 528
No. 504 Session of 1999
INTRODUCED BY L. I. COHEN, THOMAS, NAILOR, MAITLAND, WALKO,
SERAFINI, FAIRCHILD, SATHER, YOUNGBLOOD, BELARDI, READSHAW,
RUBLEY, WILLIAMS, SAINATO, HENNESSEY, MELIO, STABACK, PESCI,
RAMOS, S. MILLER, DALEY, MAHER, LAUGHLIN, FORCIER,
CAPPABIANCA, TRELLO, CURRY, ROSS, CLARK, HARHAI, McNAUGHTON,
ORIE, ROEBUCK, CORRIGAN, PHILLIPS, SURRA, MARSICO, CIVERA,
SEYFERT, MUNDY, STEELMAN, McCALL, SEMMEL, SCRIMENTI, DeLUCA,
BAKER AND E. Z. TAYLOR, FEBRUARY 10, 1999
REFERRED TO COMMITTEE ON FINANCE, FEBRUARY 10, 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 an additional sales tax exclusion for
11 equipment utilized to enable persons with disabilities to
12 read or communicate.
13 The General Assembly of the Commonwealth of Pennsylvania
14 hereby enacts as follows:
15 Section 1. Section 204 of the act of March 4, 1971 (P.L.6,
16 No.2), known as the Tax Reform Code of 1971, is amended by
17 adding a clause to read:
18 Section 204. Exclusions from Tax.--The tax imposed by
19 section 202 shall not be imposed upon
20 * * *
1 (58) The sale at retail or use of equipment which
2 facilitates reading and communicating, including computer and
3 related equipment, by persons who by virtue of a disability are
4 unable to read or communicate without the aid of such equipment.
5 The exclusion provided by this clause shall apply only in the
6 cases where a doctor has certified the disability.
7 Section 2. This act shall take effect in 60 days.
A12L72JRW/19990H0504B0528 - 2 -