Bill Text: PA HB2618 | 2009-2010 | Regular Session | Introduced

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Bill Title: In volunteer responder retention and recruitment tax credit, further providing for taxpayer eligibility and for guidelines; and making a related repeal.

Spectrum: Slight Partisan Bill (Democrat 31-19)

Status: (Introduced - Dead) 2010-06-29 - Referred to FINANCE [HB2618 Detail]

Download: Pennsylvania-2009-HB2618-Introduced.html

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PRINTER'S NO. 4011
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No. 2618 Session of2010
INTRODUCED BY MAHONEY, SANTARSIERO, BELFANTI, BEYER, BRADFORD, BRENNAN, CASORIO, CLYMER, CONKLIN, D. COSTA, DeLUCA, DRUCKER, EVERETT, FAIRCHILD, FARRY, GABLER, GEORGE, GIBBONS, GOODMAN, GROVE, GRUCELA, HALUSKA, HORNAMAN, HOUGHTON, KRIEGER, KULA, LENTZ, LEVDANSKY, LONGIETTI, MARKOSEK, McILVAINE SMITH, METZGAR, MICOZZIE, MILLER, MILNE, MUNDY, MURT, O'NEILL, PAYNE, READSHAW, ROAE, ROCK, SHAPIRO, SIPTROTH, K. SMITH, M. SMITH, VULAKOVICH, WAGNER AND YUDICHAK, JUNE 29, 2010
REFERRED TO COMMITTEE ON FINANCE, JUNE 29, 2010
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 volunteer responder retention and recruitment
tax credit, further providing for taxpayer eligibility and
for guidelines; and making a related repeal.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Sections 1804-D(b) and 1810-D of the act of March
4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971,
added July 9, 2008 (P.L.922, No.66), are amended to read:
Section 1804-D. Taxpayer eligibility.
* * *
(b) Maximum credit.--The following shall apply:
[(1) A taxpayer who qualifies under subsection (a) may
claim a tax credit of $100.]
(1) (i) For the taxable year beginning after December
31, 2007, and before January 1, 2009, a taxpayer who
qualifies under subsection (a) may claim a tax credit of
$100.
(ii) For the taxable year beginning after December
31, 2008, and before January 1, 2010, a taxpayer who
qualifies under subsection (a) may claim a tax credit of
$200.
(iii) For the taxable year beginning after December
31, 2009, and before January 1, 2011, a taxpayer who
qualifies under subsection (a) may claim a tax credit of
$300.
(iv) For the taxable year beginning after December
31, 2010, and before January 1, 2012, a taxpayer who
qualifies under subsection (a) may claim a tax credit of
$400.
(v) For the taxable year beginning after December
31, 2011, and before January 1, 2013, and each taxable
year thereafter, a taxpayer who qualifies under
subsection (a) may claim a tax credit of $500.
(2) (i) If the taxpayer is not an active volunteer for
the entire tax year, the amount of the tax credit shall
be prorated and the credit amount shall equal the maximum
amount of credit for the tax year, divided by 12,
multiplied by the number of months in the tax year the
taxpayer was an active volunteer. The credit shall be
rounded to the nearest $5.
(ii) If the taxpayer is an active volunteer during
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any part of a month, the taxpayer shall be considered an
active volunteer for the entire month.
Section 1810-D. Guidelines.
(a) General rule.--The department shall adopt guidelines,
including forms, necessary to administer this article. The
department may require proof of the claim for tax credit.
(b) Limitation.--The department shall adopt guidelines that
permit an eligible claimant to file a joint State tax return.
Section 2. Repeals are as follows:
(1) The General Assembly declares that the repeal under
paragraph (2) is necessary to effectuate the amendment of
section 1804-D(b) of the act.
(2) Section 4 of the act of July 9, 2008 (P.L.922, No.
66), entitled "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, providing
for alternative special tax provision for poverty study;
further providing for contributions to breast and cervical
cancer research; and providing for volunteer responder
retention and recruitment tax credit," is repealed.
Section 3. This act shall take effect immediately.
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