Bill Text: PA HB756 | 2009-2010 | Regular Session | Introduced

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Bill Title: Further providing for the definition of "claimant."

Spectrum: Slight Partisan Bill (Republican 26-9)

Status: (Introduced - Dead) 2009-03-06 - Referred to FINANCE [HB756 Detail]

Download: Pennsylvania-2009-HB756-Introduced.html

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PRINTER'S NO. 846
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No. 756 Session of2009
INTRODUCED BY BOYD, BEYER, CALTAGIRONE, CLYMER, CREIGHTON, DALLY, ELLIS, FLECK, GEIST, GIBBONS, GINGRICH, GOODMAN, HARPER, HENNESSEY, HICKERNELL, KAUFFMAN, M. KELLER, W. KELLER, KILLION, KORTZ, MELIO, MILLARD, MILLER, MOUL, O'NEILL, PICKETT, PYLE, RAPP, READSHAW, REICHLEY, SCAVELLO, SIPTROTH, K. SMITH, STERN AND WATSON, MARCH 6, 2009
REFERRED TO COMMITTEE ON FINANCE, MARCH 6, 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," further providing for the definition of
"claimant."
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 301(c.2) of the act of March 4, 1971
(P.L.6, No.2), known as the Tax Reform Code of 1971, amended May
7, 1997 (P.L.85, No.7), is amended to read:
Section 301. Definitions.--Any reference in this article to
the Internal Revenue Code of 1986 shall mean the Internal
Revenue Code of 1986 (Public Law 99-514, 26 U.S.C. § 1 et seq.),
as amended to January 1, 1997, unless the reference contains the
phrase "as amended" and refers to no other date, in which case
the reference shall be to the Internal Revenue Code of 1986 as
it exists as of the time of application of this article. The
following words, terms and phrases when used in this article
shall have the meaning ascribed to them in this section except
where the context clearly indicates a different meaning:
* * *
(c.2) "Claimant" means a person who is subject to the tax
imposed under this article[, is not a dependent of another
taxpayer for purposes of section 151 of the Internal Revenue
Code of 1986 (Public Law 99-514, 26 U.S.C. § 151),] but is
entitled to claim against such tax the poverty tax provisions as
provided by this act.
* * *
Section 2. This act shall take effect in 60 days.
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