S0269B1584A04372 MAB:JMT 05/07/24 #90 A04372
AMENDMENTS TO SENATE BILL NO. 269
Sponsor: SENATOR HAYWOOD
Printer's No. 1584
Amend Bill, page 1, line 11, by inserting after "TAX" where
it occurs the first time
and providing for alternative special tax provisions for
poverty
Amend Bill, page 2, by inserting between lines 18 and 19
Section 1.1. The act is amended by adding a section to read:
Section 304.3. Alternative Special Tax Provisions for
Poverty.--(a) Pursuant to section 2(b)(ii) of Article VIII of
the Constitution of Pennsylvania, which provides for
establishing as a class or classes of subjects of taxation the
property or privileges of persons who, because of poverty, are
determined to be in need of special tax provisions, the General
Assembly hereby declares its intent and purpose to exercise its
power pursuant to that section by enacting the alternative tax
provisions of this section.
(b) Having determined that there are certain persons in this
Commonwealth whose incomes are such that imposition of an income
tax would deprive them and their dependents of bare necessities
of life, and having determined that poverty is a relative
concept inextricably joined with actual income and the number of
people dependent upon such income, the General Assembly deems it
to be a matter of public policy to provide special tax
provisions for that class of persons to relieve their economic
burden.
(c) An individual having one or more dependents shall be
entitled to a refund or forgiveness of any money which has been
paid over to or would, except for the provisions of this
section, be payable to the Commonwealth under the provisions of
this article and may claim a refund as follows:
(1) For taxable years beginning after December 31, 2023, in
the amount by which fifty per cent of the earned income credit
allowable under section 32 of the Internal Revenue Code of 1986
(Public Law 99-514, 26 U.S.C. ยง 32), as amended, exceeds the tax
imposed under this article for the taxable year.
(2) (Reserved).
(d) An individual eligible for the special tax provisions
for poverty under section 304 may claim a refund under
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subsection (c) in lieu of utilizing the special tax provisions
for poverty.
(e) For spouses who file separate Federal tax returns, the
credit allowed under this section may only be used by the spouse
with the greater tax otherwise due, computed without regard to
this credit.
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