Public Act 48 of 2009

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• Introduced by Rep. Camille Bud George (D) on May 26, 2009, to extend the expiration date of the Military Family Relief Program to June 30th, 2016. The bill expands the program's eligibility to allow service members to be eligible for two years, with a requirement of a showing of need related to military service. Finally, the bill amends the residency requirement by stating that an eligible service member must be a Pennsylvania resident at the time of application for asssitance, but not necessarily at the time the service member entered the military.
  • Referred to the House Veterans Affairs and Emergency Preparedness Committee on May 26, 2009.
  • Amendment offered by Rep. John C. Bear (R) on September 17, 2009, to establish a Tax Amnesty Program open to all taxpayers and taxpaying entities delinquent on payment of a tax due on or before June 1, 2009. The program would not be open to taxpayers who participated in previous tax amnesty programs. Also, a taxpayer participating in the program would not be eligible to participate in a future tax amnesty program. Under the program, during the amnesty period, a participating taxpayer or taxpaying entity would be required to make payment of all taxes and 50% of all interest due to the Commonwealth in accordance with the tax amnesty returns filed for all years for which the taxpayer previously has not filed a tax return. Those participating in the program would be free from penalty and prosecution by the Commonwealth for their delinquency . The amendment passed in the House by voice vote on September 17, 2009.
• Passed in the House (196 to 0) on September 17, 2009, to extend expiration date of the Military Family Relief Program to June 30, 2016. The bill expands the program's eligibility to allow service members to be eligible for two years, with a requirement of a showing of need related to military service. Finally, the bill amends the residency requirement by stating that an eligible service member must be a Pennsylvania resident at the time of application for asssitance, but not necessarily at the time the service member entered the military. The bill also establishes a Tax Amnesty Program open to all taxpayers and taxpaying entities delinquent on payment of a tax due on or before June 1, 2009. The program would not be open to taxpayers who participated in previous tax amnesty programs. Also, a taxpayer participating in the program would not be eligible to participate in a future tax amnesty program. Under the program, during the amnesty period, a participating taxpayer or taxpaying entity would be required to make payment of all taxes and 50% of all interest due to the Commonwealth in accordance with the tax amnesty returns filed for all years for which the taxpayer previously has not filed a tax return. Those participating in the program would be free from penalty and prosecution by the Commonwealth for their delinquency . [Vote Details and Comments]
• Received in the Senate on September 23, 2009.
  • Referred to the Senate Appropriations Committee on September 23, 2009.
    • Reported in the Senate on September 24, 2009.
• Passed in the Senate (47 to 1) on September 25, 2009, to extend the expiration date of the Military Family Relief Program to June 30th, 2016. The bill expands the program's eligibility to allow service members to be eligible for two years, with a requirement of a showing of need related to military service. Finally, the bill amends the residency requirement by stating that an eligible service member must be a Pennsylvania resident at the time of application for asssitance, but not necessarily at the time the service member entered the military. The bill also establishes a Tax Amnesty Program open to all taxpayers and taxpaying entities delinquent on payment of a tax due on or before June 1, 2009. The program would not be open to taxpayers who participated in previous tax amnesty programs. Also, a taxpayer participating in the program would not be eligible to participate in a future tax amnesty program. Under the program, during the amnesty period, a participating taxpayer or taxpaying entity would be required to make payment of all taxes and 50% of all interest due to the Commonwealth in accordance with the tax amnesty returns filed for all years for which the taxpayer previously has not filed a tax return. Those participating in the program would be free from penalty and prosecution by the Commonwealth for their delinquency . [Vote Details and Comments]
• Received in the House on September 28, 2009.
  • Referred to the House Rules Committee on September 28, 2009.
    • Reported in the House on October 1, 2009.
• Passed in the House (103 to 98) on October 1, 2009, to amend the Tax Code, by: exempting purchases of helicopters and helicopter parts from the sales tax; increasing the sales factor for corporate taxes to 83 percent this year and 90 percent next year; increasing the amount of "net operating loss" corporations can carry forward and claim against tax liability; increasing, retroactive to January, 2009, the Capital Stock and Franchise Tax to 2.89 mills (this rate would remain until 2012, when the phaseout would resume. The new elimination date would be January 1, 2014); increasing the state cigarette tax by 25 cents per pack; imposing a new tax on cigars, smokeless tobacco, and other tobacco products - a 30 percent rate when sold to retailer; levying a new tax on the extraction of natural gas - 5% of gross value plus 4.7 cents per thousand cubic feet; increasing the income eligiblity threshold for families for the Educational Improvment Tax Credit (EITC), and reducing tax credits for the program by 33 percent; and imposing a tax on gross daily revenue from table games (poker, blackjack, etc) of 34 percent. The legislation also extends the expiration date of the Military Family Relief Program to June 30th, 2016. The bill expands the program's eligibility to allow service members to be eligible for two years, with a requirement of a showing of need related to military service. The bill amends the residency requirement by stating that an eligible service member must be a Pennsylvania resident at the time of application for asssitance, but not necessarily at the time the service member entered the military. Finally, the bill also establishes a Tax Amnesty Program open to all taxpayers and taxpaying entities delinquent on payment of a tax due on or before June 1, 2009. Under the program, during the amnesty period (April 26 - June 18 2010), a participating taxpayer or taxpaying entity would be required to make payment of all taxes and 50% of all interest due to the Commonwealth in accordance with the tax amnesty returns filed for all years for which the taxpayer previously has not filed a tax return. Those participating in the program would be free from penalty and prosecution by the Commonwealth for their delinquency . [Vote Details and Comments]
• Received in the Senate on October 5, 2009.
  • Referred to the Senate Rules & Executive Nominations Committee on October 5, 2009.
    • Reported in the Senate on October 5, 2009.
• Passed in the Senate (35 to 14) on October 6, 2009, to amend the Tax Code, by: exempting purchases of helicopters and helicopter parts from the Sales Tax; increasing the sales factor for the calculation of Corporate Net Income (CNI) Tax liability to 83 percent this year and 90 percent next year; increasing the amount of "net operating loss" corporations can carry forward and claim against CNI Tax liability; increasing, retroactive to January, 2009, the Capital Stock and Franchise Tax (CSFT)to 2.89 mills (this rate would drop to 1.89 mills in 2012, 0.89 mills and 2013, and 0.00 mills in 2014); increasing the state cigarette tax by 25 cents per pack; imposing a new tax on little cigars of 8 cents per stick; and cutting $12 million in tax credits from the Educational Improvment Tax Credit (EITC) for 2009-10, and cutting an addition $23 million in tax credits for 2010-2011. The legislation also extends the expiration date of the Military Family Relief Program to June 30th, 2016. The bill expands the program's eligibility to allow service members to be eligible for two years, with a requirement of a showing of need related to military service. The bill amends the residency requirement by stating that an eligible service member must be a Pennsylvania resident at the time of application for asssitance, but not necessarily at the time the service member entered the military. Finally, the bill also establishes a Tax Amnesty Program open to all taxpayers and taxpaying entities delinquent on payment of a tax due on or before June 1, 2009. Under the program, during the amnesty period (April 26 - June 18 2010), a participating taxpayer or taxpaying entity would be required to make payment of all taxes and 50% of all interest due to the Commonwealth in accordance with the tax amnesty returns filed for all years for which the taxpayer previously has not filed a tax return. Those participating in the program would be free from penalty and prosecution by the Commonwealth for their delinquency . [Vote Details and Comments]
• Received in the House on October 6, 2009.
  • Referred to the House Rules Committee on October 6, 2009.
• Passed in the House (102 to 96) on October 7, 2009, to amend the Tax Code, by: exempting purchases of helicopters and helicopter parts from the Sales Tax; increasing the sales factor for the calculation of Corporate Net Income (CNI) Tax liability to 83 percent this year and 90 percent next year; increasing the amount of "net operating loss" corporations can carry forward and claim against CNI Tax liability; increasing, retroactive to January, 2009, the Capital Stock and Franchise Tax (CSFT)to 2.89 mills (this rate would drop to 1.89 mills in 2012, 0.89 mills and 2013, and 0.00 mills in 2014); increasing the state cigarette tax by 25 cents per pack; imposing a new tax on little cigars of 8 cents per stick; and cutting $12 million in tax credits from the Educational Improvment Tax Credit (EITC) for 2009-10, and cutting an addition $23 million in tax credits for 2010-2011. The legislation also extends the expiration date of the Military Family Relief Program to June 30th, 2016. The bill expands the program's eligibility to allow service members to be eligible for two years, with a requirement of a showing of need related to military service. The bill amends the residency requirement by stating that an eligible service member must be a Pennsylvania resident at the time of application for asssitance, but not necessarily at the time the service member entered the military. Finally, the bill also establishes a Tax Amnesty Program open to all taxpayers and taxpaying entities delinquent on payment of a tax due on or before June 1, 2009. Under the program, during the amnesty period (April 26 - June 18 2010), a participating taxpayer or taxpaying entity would be required to make payment of all taxes and 50% of all interest due to the Commonwealth in accordance with the tax amnesty returns filed for all years for which the taxpayer previously has not filed a tax return. Those participating in the program would be free from penalty and prosecution by the Commonwealth for their delinquency . [Vote Details and Comments]
• Signed by Gov. Edward G. Rendell on October 9, 2009.