PRINTER'S NO. 673
No. 600 Session of 2005
INTRODUCED BY NAILOR, BLAUM, FAIRCHILD, GABIG, ALLEN, BAKER,
BALDWIN, BASTIAN, BEBKO-JONES, BELARDI, BELFANTI,
BENNINGHOFF, BISHOP, BOYD, BROWNE, BUNT, BUXTON, CALTAGIRONE,
CAPPELLI, CAUSER, CAWLEY, CIVERA, CLYMER, CRAHALLA, DALEY,
DALLY, DeLUCA, DeWEESE, FABRIZIO, FICHTER, FLEAGLE, FLICK,
FORCIER, FRANKEL, GEIST, GEORGE, GERGELY, GILLESPIE,
GINGRICH, GOODMAN, GRELL, GRUCELA, HARHAI, HARRIS, HENNESSEY,
HERMAN, HERSHEY, HESS, HICKERNELL, HUTCHINSON, JAMES,
M. KELLER, KENNEY, KILLION, KIRKLAND, LEACH, LEDERER, LEH,
LESCOVITZ, MACKERETH, MAITLAND, MANDERINO, MANN, MARKOSEK,
MARSICO, McCALL, McGEEHAN, McILHATTAN, METCALFE, R. MILLER,
S. MILLER, MUSTIO, O'NEILL, PALLONE, PETRARCA, PHILLIPS,
PICKETT, PYLE, RAYMOND, READSHAW, REICHLEY, ROHRER, ROSS,
RUBLEY, SAINATO, SAMUELSON, SANTONI, SATHER, SCAVELLO,
SCHRODER, SHANER, B. SMITH, SOLOBAY, STABACK, STERN,
R. STEVENSON, T. STEVENSON, SURRA, E. Z. TAYLOR, THOMAS,
TRUE, WALKO, WATSON, WILT, WOJNAROSKI, YEWCIC, YOUNGBLOOD,
YUDICHAK AND ZUG, FEBRUARY 16, 2005
REFERRED TO COMMITTEE ON FINANCE, FEBRUARY 16, 2005
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 for military tax credits for employers
11 who pay or subsidize the wages of an employee called to
12 active duty.
13 The General Assembly of the Commonwealth of Pennsylvania
14 hereby enacts as follows:
15 Section 1. The act of March 4, 1971 (P.L.6, No.2), known as
1 the Tax Reform Code of 1971, is amended by adding a section to
2 read:
3 Section 3003.16. Military Tax Credit.--(a) A credit shall
4 exist for an employer who pays an employe's difference in wages
5 between the employe's civilian employment and the employe's
6 military wages pursuant to 51 Pa.C.S. § 7302 (relating to
7 granting military leaves of absence) against any tax due from
8 that employer under Article III, IV, VI, VII, VII-A, VIII, IX,
9 XII or XV of this act and against any payment of estimated tax
10 or payment of tentative tax due from the employer on account of
11 taxes.
12 (b) The amount of the tax credit available to an employer
13 under subsection (a) who elects to subsidize the employe's
14 difference in wages from the employe's civilian employment wages
15 and the employe's military wages shall be equal to one hundred
16 per cent of the employe's subsidized difference in earnings
17 between the employe's civilian wages and the employe's military
18 wages for the period in which the employe is absent from work
19 due to being granted a military leave of absence in accordance
20 with 51 Pa.C.S. § 7302(a).
21 (c) The Secretary of Revenue shall promulgate regulations
22 necessary for the administration of this section.
23 Section 2. This act shall apply to all tax years commencing
24 after December 31, 2005.
25 Section 3. This act shall take effect immediately.
A25L72JS/20050H0600B0673 - 2 -