Bill Text: PA SB430 | 2011-2012 | Regular Session | Introduced

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Bill Title: In employment incentive payments, further providing for definitions and for employment incentive payments.

Spectrum: Partisan Bill (Democrat 7-0)

Status: (Introduced - Dead) 2011-02-07 - Referred to FINANCE [SB430 Detail]

Download: Pennsylvania-2011-SB430-Introduced.html

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PRINTER'S NO. 417
THE GENERAL ASSEMBLY OF PENNSYLVANIA
SENATE BILL
No. 430 Session of2011
INTRODUCED BY LEACH, FONTANA, KITCHEN, WILLIAMS, TARTAGLIONE AND FERLO, FEBRUARY 7, 2011
REFERRED TO FINANCE, FEBRUARY 7, 2011
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 employment incentive payments, further
providing for definitions and for employment incentive
payments.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. The definition of "eligible individual" in
section 1702-A of the act of March 4, 1971 (P.L.6, No.2), known
as the Tax Reform Code of 1971, added December 15, 1999
(P.L.926, No.63), is amended and the section is amended by
adding a definition to read:
Section 1702-A. Definitions.--The following words, terms and
phrases when used in this article shall have the meanings
ascribed to them in this section, except where the context
clearly indicates a different meaning:
"Eligible individual" means any of the following:
(1) A person who at any time within the twelve months
preceding the date of hire received general assistance.
(2) A person who at any time within the twelve months
preceding the date of hire received temporary assistance to
needy families.
(3) A person who:
(i) has a physical or mental disability which, for such
individual, constitutes or results in a substantial handicap to
employment; and
(ii) is referred to the employer upon completion of or while
receiving rehabilitative services pursuant to an individualized
written rehabilitation plan under a State plan for vocational
rehabilitation services approved under the Rehabilitation Act of
1973 (Public Law 93-112, 29 U.S.C. § 701 et seq.), or a program
of vocational rehabilitation carried out under Title I of the
Veterans' Rehabilitation and Education Amendments of 1980
(Public Law 96-466, 94 Stat. 2171). The term also includes a
former correctional inmate.
* * *
"Former correctional inmate" means a person who has been
convicted of a criminal offense in this Commonwealth, has served
a sentence in excess of one year at a State correctional
institution operated by the Department of Corrections and has
been released after the effective date of this definition in
accordance with law.
* * *
Section 2. Section 1703-A(c)(1) and (e) of the act, added
December 15, 1999 (P.L.926, No.63), are amended to read:
Section 1703-A. Employment Incentive Payments.--* * *
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(c) The employment incentive payment shall be calculated on
an annual basis as provided in clauses (1) and (2):
(1) [The] (i) Except as otherwise provided under
subparagraph (ii), the employment incentive payment shall be the
sum of thirty per cent of the first nine thousand dollars
($9,000) of qualified first-year wages, twenty per cent of the
first nine thousand dollars ($9,000) of qualified second-year
wages and ten per cent of the first nine thousand dollars
($9,000) of qualified third-year wages.
(ii) The employment incentive payment for an eligible
individual who is a former correctional inmate shall be the sum
of thirty per cent of the first six thousand dollars ($6,000) of
qualified first-year wages and twenty per cent of the first six
thousand dollars ($6,000) of qualified second-year wages.
* * *
(e) (1) Except in cases where an eligible individual
voluntarily leaves the employment of the taxpayer, becomes
disabled or is terminated for cause, no taxpayer shall be
entitled to receive an employment incentive payment if the
eligible individual is employed by the taxpayer for less than
one year.
(2) [If] Except as otherwise provided under paragraph (3),
if the eligible individual leaves the employment of the taxpayer
voluntarily, becomes disabled or is terminated for cause in less
than one year, the employment incentive payment shall be reduced
by the proportion of the year not worked.
(3) If the eligible individual is a former correctional
inmate and leaves the employment of the taxpayer voluntarily to
take another job with a different employer, becomes disabled or
is terminated for cause in less than one year, the employment
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incentive payment shall be thirty per cent of the first six
thousand dollars ($6,000) of qualified wages during the course
of employment with the taxpayer.
* * *
Section 3. This act shall apply to taxable years commencing
after December 31, 2011.
Section 4. This act shall take effect immediately
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