Bill Text: PA HB1948 | 2009-2010 | Regular Session | Introduced

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Bill Title: In personal income tax, further providing for classes of income.

Spectrum: Moderate Partisan Bill (Republican 22-5)

Status: (Introduced - Dead) 2009-08-24 - Referred to FINANCE [HB1948 Detail]

Download: Pennsylvania-2009-HB1948-Introduced.html

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PRINTER'S NO. 2605
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No. 1948 Session of2009
INTRODUCED BY DALLY, BENNINGHOFF, BROOKS, CARROLL, CHRISTIANA, J. EVANS, FLECK, GEIST, GRUCELA, HARPER, HESS, KILLION, MAJOR, METCALFE, MOUL, MURT, MYERS, PICKETT, PYLE, QUINN, REICHLEY, SIPTROTH, TURZAI, VULAKOVICH AND YUDICHAK, AUGUST 24, 2009
REFERRED TO COMMITTEE ON FINANCE, AUGUST 24, 2009
AN ACT
Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An
act relating to tax reform and State taxation by codifying
and enumerating certain subjects of taxation and imposing
taxes thereon; providing procedures for the payment,
collection, administration and enforcement thereof; providing
for tax credits in certain cases; conferring powers and
imposing duties upon the Department of Revenue, certain
employers, fiduciaries, individuals, persons, corporations
and other entities; prescribing crimes, offenses and
penalties," in personal income tax, further providing for
classes of income.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 303 of the act of March 4, 1971 (P.L.6,
No.2), known as the Tax Reform Code of 1971, is amended by
adding a subsection to read:
Section 303. Classes of Income.--* * *
(a.8) The following shall apply:
(1) An amount equal to the amount of reimbursement of
tuition expenses by an employer to an employee shall be
deductible from taxable income on the annual personal income tax
return. The amount of reimbursement allowable as a deduction
shall not result in taxable income being less than zero.
(2) The term "tuition expense" means admission costs and
other related costs required for enrollment or attendance at any
college, university, vocational school or other postsecondary
educational institution eligible to participate in a student
aide program administered by the United States Department of
Education.
* * *
Section 2. The addition of section 303(a.8) of the act shall
apply to taxable years beginning after December 31, 2009.
Section 3. This act shall take effect immediately.
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