Pennsylvania SB 220: An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in personal income tax, further providing for special tax provisions for poverty.

Bill Text

2019-2020 Regular Session SB 220 PN 0187 Bill Text (HTM) 

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PRINTER'S NO. 187 

THE GENERAL ASSEMBLY OF PENNSYLVANIA

SENATE BILL 

No.

220 

Session of 

2019 

INTRODUCED BY HUGHES, LEACH, FARNESE, TARTAGLIONE, SABATINA, 

BREWSTER, FONTANA, COSTA, SCAVELLO AND SCHWANK, 

FEBRUARY 5, 2019 

REFERRED TO FINANCE, FEBRUARY 5, 2019 

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, further providing for 

special tax provisions for poverty.

The General Assembly of the Commonwealth of Pennsylvania 

hereby enacts as follows:

Section 1. Section 304(d)(1) of the act of March 4, 1971 

(P.L.6, No.2), known as the Tax Reform Code of 1971, is amended 

to read:

Section 304. Special Tax Provisions for Poverty.--* * *

(d) Any claim for special tax provisions hereunder shall be 

determined in accordance with the following:

(1) If the poverty income of the claimant during an entire 

taxable year is six thousand five hundred dollars ($6,500) or 

less, or, in the case of a married claimant, if the joint 

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poverty income of the claimant and the claimant's spouse during 

an entire taxable year is thirteen thousand dollars ($13,000) or 

less, the claimant shall be entitled to a refund or forgiveness 

of any moneys which have been paid over to (or would except for 

the provisions of this act be payable to) the Commonwealth under 

the provisions of this article, with an additional income 

allowance of [nine thousand five hundred dollars ($9,500)] ten 

thousand five hundred dollars ($10,500) for each dependent of 

the claimant. For purposes of this subsection, a claimant shall 

not be considered to be married if:

(i) The claimant and the claimant's spouse file separate 

returns; and

(ii) The claimant and the claimant's spouse live apart at 

all times during the last six months of the taxable year or are 

separated pursuant to a written separation agreement.

* * *

Section 2. The amendment of section 304(d)(1) of the act 

shall apply to taxable years beginning after December 31, 2018.

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

20190SB0220PN0187 - 2 - 

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