Senate Bills 4, 67, 68, 141, 266, and 286

February 13, 2013
10 a.m.
461 Main Capitol

  • Senate Bill 4 (Brubaker): Amends the Pennsylvania Constitution to establish that it is exclusively the role of the General Assembly to write laws providing for the qualifications of institutions of purely public charity.
  • Senate Bill 67 (Gordner): Amends the Local Tax Enabling Act to establish an outer limit of 10 years for action by tax officers or political subdivisions to collect unpaid earned income taxes.
  • Senate Bill 68 (Gordner): Amends the Local Tax Payers Bill of Rights to establish an outer limit of 10 years for action by tax officers or political subdivisions to collect unpaid earned income taxes.

    **SB 67 and SB 68 must run together so that the outer limit of 10 years for action can be established in all cases. Current state law that contains a limit of 3 years in most cases and 6 years if the earned income tax is understated by 25% will stay in place.

  • Senate Bill 141 (Fontana): An Act amending Title 12 (Commerce and Trade) of the Pennsylvania Consolidated Statutes, providing for an Angel Investment Tax Credit. These tax credits are meant to encourage capital investments and job growth within the Commonwealth.
  • Senate Bill 266 (Greenleaf): An Act that amends the Tax Reform Code of 1971 to permit a spouse that is filing jointly to offset a gain in a class of income with a loss by the other spouse in the same class of income or in another class of income. The proposal also permits an individual taxpayer to offset a gain in one class of income with a loss in another class of income. Currently, the tax liability for married couples can be different for each individual depending on how the assets are titled.
  • Senate Bill 286 (Erickson): Amends the Tax Payer Relief Act to exclude unrealized dividends and stock dividends from calculating income to determine eligibility under the property tax/rent rebate program. Currently many senior citizens miss the income limits from dividends that they have received no benefit from.