1Amending the act of November 24, 1998 (P.L.882, No.111),
2entitled "An act providing for victims' rights; imposing
3penalties; establishing remedies; establishing the Office of
4Victim Advocate, the Bureau of Victims' Services, the
5Victims' Services Advisory Committee, the State Offender
6Supervision Fund and other funds; and making repeals,"
7providing for State income tax intercept.

8The General Assembly of the Commonwealth of Pennsylvania
9hereby enacts as follows:

10Section 1. The act of November 24, 1998 (P.L.882, No.111),
11known as the Crime Victims Act, is amended by adding a section
12to read:

13Section 1302.1. State income tax intercept.

14(a) Duty of Department of Revenue.--In the case of any
15taxpayer receiving a refund under section 346 of the act of
16March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of
171971, the Department of Revenue shall:

18(1) In conjunction with the Administrative Office of the
19Pennsylvania Courts, make a reasonable effort to determine if
20the taxpayer owes court-ordered obligations. If a
21determination is made that the taxpayer owes court-ordered

1obligations, the Administrative Office of Pennsylvania Courts
2shall provide the Department of Revenue with the total amount
3of obligations owed. The Department of Revenue shall deduct
4from the refund the amount of the court-ordered obligations.
5A deduction under this paragraph may only be made after the
6Department of Revenue determines under 23 Pa.C.S. § 4307
7(relating to State income tax intercept) that the refund is
8not subject to a deduction for delinquent support, or that,
9after deducting for delinquent support, refund amounts remain
10that can be subject to deduction for the amount of the court-
11ordered obligations.

12(2) Pay the amount deducted for support as provided in
1323 Pa.C.S. § 4307 and the amount deducted for any court-
14ordered obligation as provided by applicable law to satisfy
15or partially satisfy the taxpayer's delinquent support or
16court-ordered obligations. The Administrative Office of the
17Pennsylvania Courts shall furnish the Department of Revenue
18with the information needed to make the payments.

19(3) If applicable, no later than 30 days after the
20refund was requested by the taxpayer:

21(i) pay to the taxpayer the amount of the refund
22after making any deductions under paragraph (1); and

23(ii) notify the taxpayer that part or all of the
24refund was used to satisfy the taxpayer's obligations
25described in paragraph (1). If the amount of the refund
26is insufficient to fully satisfy any of the obligations
27of the taxpayer, the taxpayer shall owe the balance of
28the obligations as provided by applicable law.

29(b) Administrative fee.--The Department of Revenue shall
30determine and set a fee which reflects the actual costs it

1incurs to administer this section with respect to a specific
2taxpayer and deduct the calculated amount from the refund, if
3the taxpayer is found to have court-ordered obligations subject
4to a deduction under subsection (a)(1).

5(c) Report.--The Department of Revenue shall annually report
6to the Finance Committee of the Senate and the Finance Committee
7of the House of Representatives the amount of court-ordered
8obligations collected under this section.

9(d) Rules and regulations.--The Department of Revenue shall
10promulgate rules and regulations necessary to carry out this
11section.

12Section 2. This act shall take effect in 60 days.