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| THE GENERAL ASSEMBLY OF PENNSYLVANIA |
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| SENATE BILL |
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| INTRODUCED BY BROWNE, FONTANA, ERICKSON, RAFFERTY, ALLOWAY, PIPPY, BOSCOLA, BAKER, YUDICHAK, MENSCH AND WAUGH, FEBRUARY 17, 2011 |
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| REFERRED TO EDUCATION, FEBRUARY 17, 2011 |
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| AN ACT |
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1 | Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An |
2 | act relating to tax reform and State taxation by codifying |
3 | and enumerating certain subjects of taxation and imposing |
4 | taxes thereon; providing procedures for the payment, |
5 | collection, administration and enforcement thereof; providing |
6 | for tax credits in certain cases; conferring powers and |
7 | imposing duties upon the Department of Revenue, certain |
8 | employers, fiduciaries, individuals, persons, corporations |
9 | and other entities; prescribing crimes, offenses and |
10 | penalties," providing for the definition of "institution of |
11 | higher education"; and further providing for the definitions |
12 | of "school" and "school age" and for qualification and |
13 | application. |
14 | The General Assembly of the Commonwealth of Pennsylvania |
15 | hereby enacts as follows: |
16 | Section 1. The definitions of "school" and "school age" in |
17 | section 1702-F of the act of March 4, 1971 (P.L.6, No.2), known |
18 | as the Tax Reform Code of 1971, added October 9, 2009 (P.L.451, |
19 | No.48), are amended and the section is amended by adding a |
20 | definition to read: |
21 | Section 1702-F. Definitions. |
22 | The following words and phrases when used in this article |
23 | shall have the meanings given to them in this section unless the |
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1 | context clearly indicates otherwise: |
2 | * * * |
3 | "Institution of higher education." A postsecondary |
4 | institution in this Commonwealth which is authorized to award |
5 | degrees. |
6 | * * * |
7 | "School." A public or nonpublic pre-kindergarten, |
8 | kindergarten, elementary school or secondary school at which the |
9 | compulsory attendance requirements of the Commonwealth may be |
10 | met and which meets the applicable requirements of Title VI of |
11 | the Civil Rights Act of 1964 (Public Law 88-352, 78 Stat. 241). |
12 | The term includes a postsecondary institution of higher |
13 | education. |
14 | "School age." Children from the earliest admission age to a |
15 | school's pre-kindergarten or kindergarten program or, when no |
16 | pre-kindergarten or kindergarten program is provided, the |
17 | school's earliest admission age for beginners, until the end of |
18 | the school year the student attains 21 years of age or |
19 | graduation from high school, whichever occurs first. The term |
20 | includes students who attend a postsecondary institution of |
21 | higher education until the end of the school year in which the |
22 | student attains 23 years of age or graduates from the |
23 | postsecondary institution of higher education, whichever occurs |
24 | first. |
25 | * * * |
26 | Section 2. Section 1703-F(c) of the act, added October 9, |
27 | 2009 (P.L.451, No.48), is amended to read: |
28 | Section 1703-F. Qualification and application. |
29 | * * * |
30 | (c) Scholarship organizations and pre-kindergarten |
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1 | scholarship organizations.--A scholarship organization or pre- |
2 | kindergarten scholarship organization must certify to the |
3 | department that the organization is eligible to participate in |
4 | the program established under this article and must agree to |
5 | annually report the following information to the department by |
6 | December 1, 2005, and September 1 of each year thereafter: |
7 | (1) (i) The number of scholarships awarded during the |
8 | immediately preceding school year to eligible pre- |
9 | kindergarten students. |
10 | (ii) The total and average amounts of the |
11 | scholarships awarded during the immediately preceding |
12 | school year to eligible pre-kindergarten students. |
13 | (iii) The number of scholarships awarded during the |
14 | immediately preceding school year to eligible students in |
15 | grades kindergarten through eight. |
16 | (iv) The total and average amounts of the |
17 | scholarships awarded during the immediately preceding |
18 | school year to eligible students in grades kindergarten |
19 | through eight. |
20 | (v) The number of scholarships awarded during the |
21 | immediately preceding school year to eligible students in |
22 | grades nine through 12. |
23 | (vi) The total and average amounts of the |
24 | scholarships awarded during the immediately preceding |
25 | school year to eligible students in grades nine through |
26 | 12. |
27 | (vii) Where the scholarship organization or pre- |
28 | kindergarten scholarship organization collects |
29 | information on a county-by-county basis, the total number |
30 | and the total amount of scholarships awarded during the |
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1 | immediately preceding school year to residents of each |
2 | county in which the scholarship organization or pre- |
3 | kindergarten scholarship organization awarded |
4 | scholarships. |
5 | (viii) The number of scholarships awarded during the |
6 | immediately preceding school year to eligible students in |
7 | postsecondary institutions of higher education. |
8 | (ix) The total and average amounts of the |
9 | scholarships awarded during the immediately preceding |
10 | school year to eligible students in postsecondary |
11 | institutions of higher education. |
12 | (2) The information required under paragraph (1) shall |
13 | be submitted on a form provided by the department. No later |
14 | than September 1, [2005] 2011, and May 1 of each year |
15 | thereafter, the department shall annually distribute such |
16 | sample forms, together with the forms on which the reports |
17 | are required to be made, to each listed scholarship |
18 | organization and pre-kindergarten scholarship organization. |
19 | (3) The department may not require any other information |
20 | to be provided by scholarship organizations or pre- |
21 | kindergarten scholarship organizations, except as expressly |
22 | authorized in this article. |
23 | * * * |
24 | Section 3. This act shall take effect in 60 days. |
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