THE GENERAL ASSEMBLY OF PENNSYLVANIA

SENATE BILL

INTRODUCED BY BROWNE, FONTANA, ERICKSON, RAFFERTY, ALLOWAY, PIPPY, BOSCOLA, BAKER, YUDICHAK, MENSCH AND WAUGH, FEBRUARY 17, 2011

REFERRED TO EDUCATION, FEBRUARY 17, 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," providing for the definition of "institution of

higher education"; and further providing for the definitions

of "school" and "school age" and for qualification and

application. 

The General Assembly of the Commonwealth of Pennsylvania

hereby enacts as follows:

Section 1.  The definitions of "school" and "school age" in

section 1702-F of the act of March 4, 1971 (P.L.6, No.2), known

as the Tax Reform Code of 1971, added October 9, 2009 (P.L.451,

No.48), are amended and the section is amended by adding a

definition to read:

Section 1702-F.  Definitions.

The following words and phrases when used in this article

shall have the meanings given to them in this section unless the

context clearly indicates otherwise:

* * *

"Institution of higher education."  A postsecondary

institution in this Commonwealth which is authorized to award

degrees.

* * *

"School."  A public or nonpublic pre-kindergarten,

kindergarten, elementary school or secondary school at which the

compulsory attendance requirements of the Commonwealth may be

met and which meets the applicable requirements of Title VI of

the Civil Rights Act of 1964 (Public Law 88-352, 78 Stat. 241).

The term includes a postsecondary institution of higher

education.

"School age."  Children from the earliest admission age to a

school's pre-kindergarten or kindergarten program or, when no

pre-kindergarten or kindergarten program is provided, the

school's earliest admission age for beginners, until the end of

the school year the student attains 21 years of age or

graduation from high school, whichever occurs first. The term  

includes students who attend a postsecondary institution of

higher education until the end of the school year in which the

student attains 23 years of age or graduates from the

postsecondary institution of higher education, whichever occurs

first.

* * *

Section 2.  Section 1703-F(c) of the act, added October 9,

2009 (P.L.451, No.48), is amended to read:

Section 1703-F.  Qualification and application.

* * *

(c)  Scholarship organizations and pre-kindergarten

scholarship organizations.--A scholarship organization or pre-

kindergarten scholarship organization must certify to the

department that the organization is eligible to participate in

the program established under this article and must agree to

annually report the following information to the department by

December 1, 2005, and September 1 of each year thereafter:

(1)  (i)  The number of scholarships awarded during the

immediately preceding school year to eligible pre-

kindergarten students.

(ii)  The total and average amounts of the

scholarships awarded during the immediately preceding

school year to eligible pre-kindergarten students.

(iii)  The number of scholarships awarded during the

immediately preceding school year to eligible students in

grades kindergarten through eight.

(iv)  The total and average amounts of the

scholarships awarded during the immediately preceding

school year to eligible students in grades kindergarten

through eight.

(v)  The number of scholarships awarded during the

immediately preceding school year to eligible students in

grades nine through 12.

(vi)  The total and average amounts of the

scholarships awarded during the immediately preceding

school year to eligible students in grades nine through

12.

(vii)  Where the scholarship organization or pre-

kindergarten scholarship organization collects

information on a county-by-county basis, the total number

and the total amount of scholarships awarded during the

immediately preceding school year to residents of each

county in which the scholarship organization or pre-

kindergarten scholarship organization awarded

scholarships.

(viii)  The number of scholarships awarded during the

immediately preceding school year to eligible students in

postsecondary institutions of higher education.

(ix)  The total and average amounts of the

scholarships awarded during the immediately preceding

school year to eligible students in postsecondary

institutions of higher education.

(2)  The information required under paragraph (1) shall

be submitted on a form provided by the department. No later

than September 1, [2005] 2011, and May 1 of each year

thereafter, the department shall annually distribute such

sample forms, together with the forms on which the reports

are required to be made, to each listed scholarship

organization and pre-kindergarten scholarship organization.

(3)  The department may not require any other information

to be provided by scholarship organizations or pre-

kindergarten scholarship organizations, except as expressly

authorized in this article.

* * *

Section 3.  This act shall take effect in 60 days.