Finance Committee 05/07/08

The Senate Finance Committee met on Wednesday, May 7, 2008, and reported the following bill:

As Committed (unanimously):

Senate Bill 1350 (PN 1971)(Browne) This bill creates the Taxpayer Transparency Act to enable taxpayers to access the details on how the Commonwealth is spending their tax dollars and what performance results are achieved for those expenditures.

Finance Committee 04/09/08

The Senate Finance Committee met on Wednesday, April 9, 2008, and reported the following bills from committee:

As Committed (unanimously):

Senate Bill 1297(PN 1796)(Browne) This bill amends the Fiscal Code to extend the authorization for the State Treasurer to use the prudent person rule to make investments.

Senate Bill 1314 (PN 1851)(Baker)This bill amends the Tax Code to add an article authorizing a volunteer responders retention and recruitment tax credit.

As Amended (unanimously):

Senate Bill 1316 (PN 1936)(Baker) This bill amends the Tax Code to add an article authorizing a volunteer firefighter and emergency medical services worker employee tax credit.

Finance Committee 02/11/08

The Senate Finance Committee met on Monday, February 11, 2008, and reported out the following bills:

As Committed (unanimously):

Senate Bill 1169 (PN 1587)(Dinniman) This bill provides for municipal volunteer emergency responder incentives.

As Amended (unanimously):

Senate Bill 596 (PN 1759)(Orie) This bill amends Titles 24 (Education) and 71 (State Government) changing the name of the State Employees Retirement System to the "Government Employees Retirement System" and establishing the Local Government Police Employees' Retirement Board and changes the date references for participating entities. 

Senate Bill 1093 (PN 1761)(Orie) This bill amends the Police Pension Funds Law to close an unintentional gap in the survivor benefit coverage for a small number of surviving spouses of police officers who retired before the effective date of Act 30 of 2006 and died after the act's effective date.

Senate Bill 1248 (PN 1762)(Rhoades) This bill amends the Taxpayer Relief Act to provide for home heating relief to senior citizens and others who are eligible to receive property and rent assistance.

As Amended (7-4):

Senate Bill 1012 (PN 1760)(Regola) This bill amends the Local Tax Enabling Act from collecting an amusement tax from fixed site amusement parks or water parks.

Finance Committee 01/16/08

The Senate Finance Committee met on Wednesday, January 16, 2008 and took action as follows:

Reported as amended:

SB 1229 PN 1693 (Browne): This legislation is entitled the “High-Tech & Manufacturing Stimulus Act”.  It amends the act of March 4, 1971, known as the Tax Reform Code of 1971.  It provides, in corporate net income, for the definition of “taxable income”.

Finance Committee 12/05/07

The Senate Finance Committee met on Wednesday, December 5, 2007, and reported the following bills:

As Committed (unanimously):

House Bill 1877 (PN 2574)(Buxton) This bill amends the County Code further providing for authorization of an increase in the hotel tax in Dauphin County. 

As Amended (unanimously):

Senate Bill 1063 (PN 1618)(Earll) This bill amends the Local Tax Enabling Act to consolidate the collection of earned income taxes at the county-wide level.

Finance Committee 10/24/07

The Senate Finance Committee met on Wednesday, October 24, 2007, and reported the following bill:

As Committed (unanimously):

Senate Bill 647 (PN 699)(Logan) This bill amends the Second Class County Code to further provide for county employee retirement allowances.

Finance Committee 10/15/07

The Senate Finance Committee met on Monday, October 15, 2007, and reported the following bills:

As Committed (unanimously):

Senate Bill 65 (PN 86) (Wozniak) This bill amends the Keystone Opportunity Zone, Keystone Opportunity Expansion Zone and Keystone Opportunity Improvement Zone Act to further provide for such zones, for tax credit determination and for expiration of the act.  

As Amended (9-1):

House Bill 169 (PN 2631) (Solobay) This bill amends the Local Option Small Games of Chance Act to further provide for prize limits, for eligibility, advertising, record keeping, and use of locations.

As Amended (7-3):

Senate Bill 777 (PN 1456) (Browne) This bill amends the Municipal Claim and Tax Lien Law to change the date and the rate of which interest is charged on certain delinquent taxes and other municipal claims relative to the duties of third-party collectors and the collection process.

Finance Committee 06/20/07

The Senate Finance Committee met on Wednesday, June 20, 2007, and reported out the following bills:

As Committed (Unanimously):

Senate Bill 978 (PN 1183)(Folmer) This bill amends the Bingo Law to change the licensing of bingo associations, increase the total prize amount that may be awarded in a calendar day, change record keeping requirements, and provide for educational requirements for bingo operators.

As Amended (Unanimously):

Senate Bill 845 (PN 1201)(Browne) This bill amends the Local Option Small Games of Chance Act by providing additional rules, amending prize limits, allowing for progressive and insured games, and providing for licensing of associations involved in small games of chance.

Finance Committee 06/18/07

The Senate Finance Committee met on Wednesday, June 13, 2007, and reported out the following bills:

As Committed (unanimously):

Senate Bill  375 (PN 161)(Boscola) This bill amends the Vounteer Firefighters' Relief Association Act to provide for the permanent establishment of certain tax exemptions.

As Amended (unanimously):

Senate Bill 97 (pn 1166)(D. White) This bill amends the Tax Code for further provide for bank and trust company shares tax.

Senate Bill 690 (PN 1167)(Waugh) This bill creates the Resource Enhancement and Protection Tax Credit Program for the stewardship of agricultural lands and riparian corridors.

Senate Bill 961 (PN 1168)(Eichelberger) This bill amends the Local Tax Enabling Act to allow third class cities (Hazelton) to levy an additional percentage of earned income tax to be used for pensions.

Finance Committee 06/06/07

The Senate Finance Committee met on Wednesday, June 6, 2007, and reported out the following bills:

As Committed (unanimously):

House Bill 876 (PN 1446)(D. Evans) This bill amends Title 71 (State Government) by further providing for the actuarial cost method as it relates to the employer contribution rate on behalf of active members. 

As Amended (unanimously):

Senate Bill 23 (PN 1100)(O'Pake) This bill amends the Tax Code authorizing a tax credit for volunteer firefighters for purposes of personal income tax and for volunteer emergency medical services personnel for purposes of personal income tax.

As Amended (6-3):

Senate Bill 7 (PN 1099)(Regola) This bill proposes an amendment to the Constitution providing for spending limitations.

Senate Bill 707 (PN 1101)(Folmer) This bill is cited as the Taxpayer Protection Act by establishing spending limitations on the Commonwealth.

Finance Committee 05/21/07

The Senate Finance Committee met on Monday, May 21, 2007, and reported out the following bills:

As Committed (unanimously):

Senate Bill 826 (PN 1009)(Armstrong) This bill amends Title 71 (State Government) to further provide that the employer contribution rate on behalf of active members shall be no less than 4% for each fiscal year after 2006.

As Committed (10-1):

Senate Bill 413 (PN 460)(Browne) This bill amends the Second Class County Code to add assessment of sign and sign structures.

Finance Committee 04/25/07

The Senate Finance Committee met on Wednesday, April 25, 2007, and reported out the following bills:

As Committed (unanimously):

Senate Bill 491 (PN 532)(Kasunic) This bill amends the General County Assessment Law to allow for an increase in income from $5,000 up to $12,000 per year for exemption from a per capita or similar head tax and for any person 65 years or older up to $12,500 per year for the same exemption.

Senate Bill 492 (PN 533)(Kasunic) This bill amends the Fourth to Eighth Class County Assessment Law to allow for an increase from $5,000 up to $12,000 per year for exemption from a per capita or similar head tax and for any person 65 years or older up to $12,500 per year for same exemption.  

Senate Bill 493 (PN 534)(Kasunic) This bill amends the Local Tax Enabling Act to allow an increase in income from $5,000 up to $12,000 per year for exemption from a per capita or similar head tax and for any person 65 years or older up to $12,500 per year for same exemption. 

As Committed (9-2):

Senate Bill 763 (PN 840)(Browne) This bill amends the Local Tax Enabling Act to clarify that residential tenant leases are not subject to tax under the act.

As Committed (10-1):

Senate Bill 777 (PN 874)(Browne) This bill amends the Municipal Claim and Tax Lien Law to more efficiently collect delinquent real estate taxes and municipal fees.

As Amended (unanimously):

Senate Bill 90 (PN 126)(Tomlinson) This bill amends the Tax Code to further provide for charitable contributions by taxpayers via check-offs.

Finance Committee 04/18/07

The Senate Finance Committee met on Wednesday, April 18, 2007, and reported out the following bills:

As Committed (unanimously):

Senate Bill 659 (PN 708)(Logan) This bill amends the Tax Reform Code to further provide, in personal income tax, for estates and trusts.

As Amended (unanimously):

Senate Bill 54 (PN 66)(Erickson) This bill creates the Disability Savings Account Act for individuals determined to have mental retardation.

Finance Committee 04/17/07

The Senate Finance Committee met on Tuesday, April 17, 2007 and unanimously reported the nomination of Robin Wiessman as State Treasurer.
 

Finance Committee 03/28/07

The Senate Finance Committee met on Wednesday, March 28, 2007, and reported out the following bills:

As Committed (unanimously):

Senate Bill 143 (PN 188)(Rhoades) This bill exempts military personnel from occupational assessment, per capita, poll or other similar taxes while on active duty outside of the Commonwealth as a member of the United States Armed Forces.

Senate Bill 172 (PN 209)(Musto) This bill relieves members of the United State Armed Forces serving in the Persian Gulf area from certain local tax filing deadlines.

Senate bill 188 (PN 229 )(Boscola) This bill amends Title 51 (Military Affairs) to extend an exemption from the payment of real estate taxes to the surviving spouse of a veteran killed or missing in action.

Senate Bill 330 (PN 365)(Robbins) This bill amends the Tax Code to provide a tax credit for the employers of reserve members of the armed forces.

Senate Bill 342 (PN 379 )(Browne) This bill amends the Tax Code with respect to involuntary conversions of property and the gain that may result which in some case may be deferred or reinvested.

Finance Committee 03/21/07

The Senate Finance Committee met on Wednesday, March 21, 2007 and unanimously reported the nomination of Thomas Wolf as Secretary of the Department of Revenue to the full Senate.

Finance Committee 01/30/07

The Senate Finance Committee met on Tuesday, January 30, 2007, and reported out the following bill:

As Committed (unanimously):

Senate Bill 218 (PN 23) (Browne) This bill amends the Local Tax Enabling Act concerning the imposition, collection and administration of the emergency and municipal services tax.

Finance Committee 10/04/06

The Senate Finance Committee met on Wednesday, October 4, 2006, and reported out the following bills:

As Committed (unanimously):

Senate Bill 1263 (PN 1932)(Jubelirer) This bill amends the Fiscal Code to address abandoned and unclaimed property held by a rural electric cooperative.

House Bill 600 (PN 2313)(Nailor) This bill amends the Tax Code further providing for military tax credits for employers who pay out or subsidize the wages of employees called to active duty.

House Bill 2282 (PN 3194)(Sather) This bill amends the Tax Code to further provide for an exemption from the state personal income tax for members of the PA National Guard on active duty.

House Bill 2562 (PN 3805)(Nickol) This bill amends Title 24 (Education) and Title71 (State Government) to further provide for the employer contribution rates on behalf of active members. 

As Committed (9-2):

Senate Bill 1331 (PN 2070)(Wonderling) This bill amends the Tax Code providing an additional exclusion from the sales and use tax.

As Amended (unanimously):

Senate Bill 1285 (PN 2123)(Wozniak) This bill amends Title 71 (State Government) to further provide for credited state service in relation to creditable leaves of absences.

Finance Committee 09/26/06

The Senate Finance Committee met on Tuesday, September 26, 2006, and reported out the following bills:

As Amended (unanimously):

House Bill 552 (PN 4640)(Stern) This bill amends the Fiscal Code to further define gift cards, gift certificates, and qualified gift certificates and how they should be treated in terms of expiration, redemption, and escheat purposes.

House Bill 1804 (PN 4642)(Kenny) This bill establishes a revenue-neutral tax rate after a countywide revision or real property assissment in first class counties. 

As Amended (10-1):

House Bill 1427 (PN 4641)(Denlinger) This bill amends the Local Tax Enabling Act to further provide for the collection of the Local Earned Income Tax. The intent being to make the collection of local earned income tax more uniform and comprehensible and to mandate a county-wide collection system component.

Finance Committee 06/20/06

The Senate Finance Committee met on Tuesday, June 20, 2006, and reported the following bills:

As Amended (unanimously):

Senate Bill 292 (PN 299)(Scarnati) This bill amends the Local Tax Enabling Act to further provide for the collection of the Local Earned Income and Nets Profits Tax.

Senate Bill 993 (PN 1334)(Browne) This bill amends the Tax Code to consolidate the tax appeals process in the Commonwealth.

Senate Bill 1148 (PN 1615)(Pippy) This bill amends the Second Class City Policemen Relief Law to provide for surviving spouses.

As Amended (7-3):

House Bill 10 (PN 2399)(Semmel) This bill amends the Bingo Law to authorized additional forms of bingo games with higher prize limits.

House Bill 11 (PN 2400)(Semmel) This bill amends the Local Option Small Games of Chance Act to further provide for small games of chance with higher prize limits

Finance Committee 05/03/06

The Senate Finance Committee met on Wednesday, May 3, 2006, and reported out the following bills:

As Committed (unanimously):

Senate Bill 1113 (PN 1580)(Browne) - This bill amends the Tax Reform Code to further provide, in personal income, for classes of income. The bill adopts the provisions of Internal Revenue Code Section 1033 with respect to involuntary conversions of property.

As Amended (unanimously):

Senate Bill 812 (PN 1787)(Thompson) - This bill amends the Fiscal Code to further provide for unclaimed tangible personal property held by Courts and Public Officers and Agencies.

Senate Bill 1134 (PN 1788)(Jubelirer) - This bill amends the Tax Reform Code by further providing , in sales and use tax, for the definition of "tangible personal property." The bill is intended to address a recent Commonwealth Court decision ruling that all prewritten (canned) computer software is subject to sales and use tax.

Finance Committee 03/28/06

The Senate Finance Committee met on Tuesday, March 28, 2006, and reported out the following bills:

As Amended (unanimously):

Senate Bill 592 (PN 1656)(Armstrong) - This bill amends Title 24 (Education) regarding alternative investments for the School Employees Retirement Board and limitations on the release of public information.

House Bill 126 (PN 3762)(Godshall) - This bill amends Title 71 (State Government) regarding alternative investments for the State Employees' Retirement Board and limitations on the release of public information.

As Amended (9 to 2):

Senate Bill 1139 (PN 1657)(Browne) - This bill amends the Tax Reform Code further providing for tax status election by small corporations.

Finance Committee 03/21/06

The Senate Finance Committee met on Tuesday, March 21, 2006, and reported out the following bills:

As Committed (unanimously):

Senate Bill 1076 (PN 1484)(Earll) - This bill amends the Tax Code to provide a sales tax exclusion for the sale at retail or use of investment metal bullion or investment coins.

As Amended (unanimously):

House Bill 153 (PN 3756)(Godshall) - This bill creates the Organ and Bone Marrow Donor Act to increase donations and provide for special leaves of absence for organ and bone marrow donors.

House Bill 1725 (PN 3757)(Gingrich) - This bill amends the Local Tax Collection Law to provide for basic and continuing education programs for tax collectors.

As Amended (7 to 4):

Senate Bill 691 (PN 1622)(Wonderling) - This bill amends the Tax Code to phase out the imposition of the gross receipts tax on certain mobile communications services.

 

Finance Committee 11/13/05

The Senate Finance Committee met on Tuesday, December 13, 2005, and reported the following bills:

As Amended (unanimously):

Senate Bill 592 (PN 1418)(Armstrong)   This bill amends Title 24 (Education) by defining "alternative investment" and further providing for administrative duties of the school employee's retirement board.

House Bill 459 (PN 3305)(Gingrich)   This bill amends the Real Estate Tax Sale Law by allowing for the discharge of delinquent taxes when real property is donated to a political subdivision.

 

Finance Committee 11/15/05

The Senate Finance Committee met on Tuesday, November 15, 2005, and reported the following bill:

As Amended (7 to 3):

House Bill 2082 (PN 3117)(Allen)   This bill creates the Taxpayer Fairness Act to establish appropriation limitations.

Finance Committee 11/01/05

The Senate Finance Committee met on Monday, October 31, 2005, and reported the following bill:

As Committed (unanimously):

House Bill 1539 (PN 2408)(Nickol)   This bill amends the Fiscal Code regarding the submissioin of revenue reports by the courts to the Secretary of Revenue and the establishment of am Emergency Energy Assistance Fund.

Finance Committee 10/25/05

The Senate Finance Committee met on Tuesday, October 25, 2005, and reported the following bills:

As Committed (10 to 1):

Senate Bill 166 (PN 158)(Corman)   This bill eliminates the net operating loss deductions as define in "taxable income" for Corporate Net Income Tax purposes.

Senate Bill 380 (PN 382)(Piccola)   This bill further provides for apportionment of business income with regard to the Corporate Net Income Tax by establishing a single sales factor.

Senate Bill 802 (PN 802)(Wonderling)   This bill further provides for the Corporate Net Income Tax rate.

House Bill 515 (PN 1950)(Reed)   This bill further provides for apportionment of business income for Corporate Net Income Tax purposes by estabalishing a single sales factor.

House Bill 650 (PN 1458)(Turzai)   This bill for provides for the Corporate Net Income Tax as it relates to a net loss deduction under the definition of "taxable income".

Finance Committee 10/25/05

The Senate Finance Committee met on Tuesday, October 25, 2005, and reported the following bill:

As Amended (unanimously):

House Bill 1743 (PN 2944)(Mustio)   This bill amends the Second Class County Code to further provide for assessment limitations following a countywide reassessment.

Finance Committee 6/22/05

The Senate Finance Committee met on Tuesday, October 18, 2005, and reported out the following bills:

As Committed (unanimously):

Senate Bill 4 (PN 842)(Brightbill)   This bill shall be known and cited as the Taxpayer Fairness Act. It establishes spending limitations on the Commonwealth and creates a stabilization reserve for fiscal years when surplus revenues exist.

Senate Bill 394 (PN 401)(Corman)   This bill amends the Municipal Police Pension Law further providing for payments under existing pension plans for service increments to pensions of police officers.

Senate Bill 828 (PN 1073)(Browne)   This bill amends the Tax Code to further provide for classes of income for purposes of the personal income tax.

Senate Bill 884 (PN 1169)(Brightbill)   This bill proposes an amendment to the Constitution by adding a section to Article VIII to establish spending limitations.

House Bill 603 (PN 676)(B. Smith) This bill amends Title 71 (State Government) by further defining "enforcement officer" to include certain Pennsylvania Game Commission employees.


As Amended (unanimously):

Senate Bill 165 (PN 1232)(Corman)   This bill amends the Tax Code to further provide for crimes that involve fraudulent taxpayer returns as they relate to the sales and use tax.

Senate Bill 567 (PN 1233)(A. Williams)   This bill amends the Tax Code to provide for a check-off on the Personal Income Tax return for a contribution to the Low Income Home Energy Assistance Program (LIHEAP).

Senate Bill 811 (PN 1234)(Thompson)   This bill amends the County Pension Law to further provide for additional class options.

Finance Committee 6/22/05

The Senate Finance Committee met on Wednesday, June 22, 2005, and reported the following bills:

As Committed (unanimously):

Senate Bill 726 (PN 941)(Pippy) This bill amends the Second Class County Code to further provide for assessment limitations on counties of the second class.

House Bill 182 (PN 240)(Belfanti) This bill amends the Administrative Code to further provide for investment powers for the State Workers' Insurance Board.

House Bill 279 (PN 302)(Herman) This bill amends the Pennsylvania Municipal Retirement Law to extend the period to use "excess interest" for administrative expenses.

As Amended (unanimously):

Senate Bill 709 (PN 998)(Brightbill) This bill amends the Local Tax Collection Law to authorize various installment payments with respect to the collection and payment of school property taxes.

House Bill 176 (PN 2299)(Scavello) This bill amends the Tax Reform Code further providing for the collection of delinquent realty transfer tax.

Finance Committee 5/15/05

The Senate Finance Committee met on Wednesday, June 15, 2005, and reported out the following bills:

As Committed (unanimously):

Senate Bill 266 (PN 270)(C. Williams) This bill amends the Tax Code to further provide for exclusions from sales and use tax for certain energy efficient products or materials.

Senate Bill 571 (PN 600)(Piccola) This bill amends the Tax Code to further provide for historic preservation by providing sales and use tax exclusions and conferring powers and duties upon the Department of Community and Economic Development, the Pennsylvania Historical and Museum Commission, and the Department of Revenue.

Senate Bill 639 (PN 737)(Pileggi) This bill amends the Real Estate Tax Sale Law to further provide for property subject to or exempt from claim and for content of claims entered.

Senate Bill 640 (PN 738)(Pileggi) This bill amends the Municipal Claim and Tax Lien Law to accept the donation of property that is subject to a claim for taxes.

As Committed (7-2):

Senate Bill 384 (PN 386)(Piccola) This bill amends Title 24 (Education) to require that the Public School Employees' Retirement Board provide the home addresses and employer prior to retirement information of all annuitants to annuitant associations.

As Amended (unanimously):

House Bill 859 (PN 2232)(Turzai) This bill amends the Tax Code to further provide for the alternate imposition of the use tax for persons engaged in the business of selling new or used motor vehicles.

House Bill 1180 (PN 2233)(R. Miller) This bill amends the Tax Code to provide for contributions to the Military Family Relief Fund and for military tax credits for employers who pay or subsidize the wages of an employee called to active duty.

Finance Committee 5/10/05

The Senate Finance Committee met on Tuesday, May 10, 2005 and reported out the following bills:

As Committed (unanimously):

Senate Bill 573 (PN 623)(Gordner) This bill amends the Fourth to Eighth Class County Assessment Law to further provide for valuation of persons and property following a county-wide assessment. It requires the governing body of the applicable taxing authority to cast a separate vote if it wants to raise the tax rate consistent with the limitations on the amount of an increase under current law. It is similar to Act 91 of 2004 that implemented the same requirement with regard to county-wide reassessment for second class A and third class counties.

Senate Bill 582 (PN 624)(Corman) This bill amends the Tax Reform Code to eliminate the one year limitation during which new and used motor vehicle dealers may use an alternative basis in calculating their tax obligations with regard to demonstrator vehicles.

As Amended (unanimously):

House Bill 220 (PN 1948)(Reed) This bill amends the Tax Reform Code to establish the Career Development Tax Credit Program for Manufacturing Businesses under the PA Department of Revenue. Manufacturing businesses would receive a tax credit for providing job training to eligible employees against liabilities imposed under the Personal Income Tax, the Corporate Net Income Tax, and the Capital Stock and Franchise Tax.

Finance Committee 4/19/05

The Senate Finance Committee met on Tuesday, April 19, 2005, and reported out the following bill:

As Amended (unanimously):

Senate Bill 157 (PN 708) (Armstrong) This bill amends the "Local Tax Enabling Act" to provide authorization for a taxing authority to collect the emergency and municipal services tax on a quarterly basis and to mandate the low-income exemption for any person whose total income is less than $12,000 annually.

Finance Committee 11/17/04

The Senate Finance Committee met on Wednesday, November 17, 2004, and reported the following:

As Committed (unanimously):

Senate Resolution 315 (PN 1933)(Earll) This resolution requests Public School Employees' Retirement Board action relating to annuitants who were denied recompilations of their benefits under certain circumstances.

Senate Bill 1156 (PN 1684)(Wonderling) This bill amends the Tax Code to repeal the gross receipts tax on mobile telecommunications and landlines.

Senate Bill 1254 (PN 1892)(Piccola) This bill amends Title 24 (Education) to allow for annuitant associations to obtain data from the Public School Employees Retirement Board for the purpose of promoting memberships in the annuitant association.

House Bill 2865 (PN 4716)(Stetler) This bill authorizes a qualifying municipality to adopt an alternative amortization schedule under the Municipal Pension Plan Funding Standard and Recovery Act to accomodate extraordinary events.

Finance Committee 11/9/04

The Senate Finance Committee met on Tuesday, November 9, 2004, and reported out the following bills:

As Committed (unanimously):

Senate Bill 963 (PN 1286)(Dent) This bill amends Title 24 (Education) to increase the membership of the Public School Employees' Retirement Board.

House Bill 798 (PN 930)(O'Brien) This bill prohibits any municipal pension or retirement system in a city of the first class from denying benefits to surviving spouses of police officers upon subsequent remarriage of the surviving spouse.

House Bill 2315 (PN 3236)(Crahalla) This bill amends the Real Estate Tax Sale Law to provide for combined judicial sales of multiple properties for the purposes of judicial tax enforcement and satisfaction.

House Bill 2336 (PN 3289)(Petrone) This bill amend the Municipal Claim and Tax Lien Law to further provide for judicial sales and the procedure for judicial sale of multiple properties.

As Amended (unanimously):

Senate Bill 528 (PN 1914)(Dent) This bill amends the Municipal Police Pension Law to for payments for service increments to pensions of police officers.

House Bill 1716 (PN 4646)(Bard) This bill amends the Local Tax Collection Law further providing for basic and continuing education and retention of tax collection records.

House Bill 2304 (PN 4647)(Gingrich) This bill amends the Real Estate Tax Sale Law further providing for property subject to or exempt from claim and for content of claims entered.

House Bill 2358 (PN 4648)(D. Evans) This bill amends the Municipal Claim and Tax Lien Law to provide for donation of property and for report of nonpayment of taxes.

House Bill 2638 (PN 4649)(Cappelli) This bill amends the Real Estate Tax Sale Law to further provide for alternative collection of delinquent property taxes and for assignment of claims by taxing district.
 

Finance Committee 7/2/04

The Senate Finance Committee met on Friday, July 2, 2004, and reported out the following bills:

As Committed (unanimously):

House Bill 1285 (PN 2819) (Birmelin) This bill amends the Tax Code to allow for an exclusion from the personal income tax for any income earned by a victim of the September 11, 2001, terrorist attacks.

As Amended (unanimously):

House Bill 1321 (PN 4283) (Sturla) This bill creates the First Class Cities Economic Development Act to provide for the erection of a multi-purpose skyscraper in Center City Philadelphia to be used as headquarters for Comcast Communications.

The Senate Finance Committee met on Wednesday, June 23, 2004, and reported the following bills:

As Committed (unanimously):

Senate Bill 1155 (PN 1682) (Thompson) This bill amends the Tax Code to accelerate the phase-out of the Capital Stock and Franchise Tax.

House Bill 2351 (PN 3279) (Phillips) This bill amends the Borough Code to allow employees transferred to a regional water authority to elect to retain membership in a borough retirement system.

House Bill 2467 (PN 3519) (Forcier) This bill amends the Municipal Pension Plan Funding Standard and Recovery Act by further providing municipalities the option to elect to extend the amortization period from 15 years to 30 years with regard to the outstanding balance of the increment of unfunded actuarial accrued liability attributable to the net actuarial investment lossed incurred in calendar years 2001 and 2002. The bill also allows a municipality to amortize the increment of unfunded actuarial accrued liability attributable to the provision of survior benefits to a period payable over 40 years.

As Amended (unanimously):

Senate Bill 765 (PN 1735) (C. Williams) This bill amends the Tax Code to further provide for an exemption from the sales and use tax with regard to the sale at retail of various energy efficient appliances and products during designated exclusion periods.

Finance Committee 5/18/04

The Senate Finance Committee met on Tuesday, May 18, 2004, and reported out the following bills:

As Committed (unanimously):

Senate Bill 1100 (PN 1573) (Wenger) This bill amends the General County Assessment Law by further providing for valuation on property in second class A and third class counties. After a county wide assessment the real property tax rates must be lowered to bring in the same amount of revenue as the preceeding year, creating a revenue neutral switch. Thereafter, the governing body would be required to cast a separate vote if it wants to raise the tax rate consistent with the limitations on the amount of an increase under current law.

House Bill 1152 (PN 1365) (Stevenson) This bill amends the Tax Code to establish a check-off plan when filing personal income taxes to provide for contributions for juvenile diabetes research.

As Amended (unanimously):

Senate Bill 670 (PN 1640) (Wonderling) This bill amends the Tax Code with respect to the credit for research and development expenses. The bill extends the sunset provision that currently calls for the termination of the Research and Development Tax Credit after December 31, 2006 to December 31, 2008. The annual cap of $30 million would be increased to $120 million with the small business set aside being increased from $6 million to $40 million.

House Bill 1535 (PN 3872) (Lewis) This bill amends the Local Tax Enabling Act to require a political subdivision to distribute earned income taxes to the appropriate political subdivision within 60 days of the end of each quarter. Additional clarifications are included relative to the charging of fees, commisions, and representation by an attorney when filing a lawsuit under the legislation.
 

Finance Committee 5/11/04

The Senate Finance Committee met on Tuesday, March 16, 2004, and reported out the following bills:

As Committed (unanimously):

Senate Bill 971(PN 1340) (Earll) This bill amends the Public Employee Pension Forfeiture Act to require the forfeiture of a school employee's pension when that employee is convicted of certain sexual offenses against a student.

House Bill 1899 (PN 3046) (Saylor) This bill establishes an act excluding veterans' service-connected disability payments as income for the purposes of determining eligibility income for certain purposes such as the Property Tax/Rent Rebate program, PACE and PACENET programs, and vehicle registration fees.

As Committed (9-1):

House Bill 147 (PN 2962) (Stevenson) This bill amends the Tax Code to create the film enhancement tax credit. The intent is to encourage more film makers to use Pennsylvania to produce feature films, television series and television shows.

As Amended (unanimously):

House Bill 80 (PN 3460) (Godshall) This bill creates the Organ and Bone Marrow Donor Act. It would provide a tax credit to a qualified business when it grants an employee a special paid leave of absence for organ and bone marrow donation.

House Bill 225 (PN 3461) (Perzel) This bill amends Title 24 (Education) to further provide when an emergency situation exists for retired teachers or other retired personnel to return to school service without annuity penalties.

 Finance Committee 12/17/03

House Bill 1206 (PN 2379) (Maher) This bill amends the Local Tax Enabling Act to provide for an exemption for public service foundations with regard to the local amusement tax in second class cities.

Senate Bill 921 (PN 1326) (A. Williams) This bill amends the fiscal code to prohibit delivery sales of cigarettes through the mail or through any telecommunications means to a purchaser who is not a licensed dealer.

 Finance Committee 11/18/03

House Bill 176 (PN 2785) (Scavello) This bill amends the Tax Code to authorize the Department of Revenue to collect delinquent local real estate transfer taxes plus penalty and interest on behalf of the localities. The Department would remit the delinquent taxes collected to the Recorder of Deeds in the county where the tax was imposed and the Recorder of Deeds would be required to make disbursements to the relevant political subdivisions.

House Bill 545 (PN 2916) (Bunt) This bill amends the County Pension Law so that members of the pension system would vest after having completed five or more years of credited service instead of the current eight year period.

As Amended (9 - 1):

Senate Bill 940 (PN 1277)(Orie) This bill establishes an intergovernmental cooperation authority to assist cities of the second class with fiscal and budgetary concerns. It is intended to help Pittsburgh and is modeled on the legislation that assisted cities of the first class (Philadelphia) in 1991.

 Finance Committee 10/27/03

The Senate Finance Committee met on Monday, October 27, 2003 and reported out the following bills:

As Committed (unanimously)

Senate Bill 106 (PN 144) (Helfrick) This bill amends Title 17 (State Government) further defining “enforcement officer” to include full-time commissioned law enforcement officers employed by the Pennsylvania Game Commission.

Senate Bill 200 (PN 200) (A.Williams) This bill amends Title 24 (Education) to permit annuitants who are certified teachers to return to service without penalty against their annuity.

Senate Bill 820 (PN 986) (Piccola) This bill amends the Tax Reform Code by further providing for various state tax benefits with regard to residential and commercial historic properties.

House Bill 197 (PN 226) (DeLuca) This bill amends the Local Tax Enabling Act further providing for the appointment of a single collector of taxes.

House Bill 1854 (PN 2415) (Herman)  This bill amends the General County  Assessment Law by clarifying that all political subdivisions subject to its provisions must factor in the impact of rent restrictions, affordability requirements or any other restrictions prescribed by Federal or State Programs when determining the actual value of real property.

As Committed (9-2):

House Bill 85 (PN 104) (O’Brien) This bill amends Title 71 (State Government) by allowing a state employee who is appointed as a bail commissioner of the Philadelphia Municipal Court to elect Class E-2 service credit for service performed as a bail commissioner.

As Amended ((Unanimously):

Senate Bill 763 (PN 1243) (Piccola) This bill amends the Tax Reform Code by extending the automatic extension with regard to personal income tax filing currently applicable to individuals serving or hospitalized due to injuries while serving in a “combat zone” to individuals serving in a “qualified hazardous duty area”.

Senate Bill 924 ( PN 1244) (Rafferty) This bill creates the Tobacco Product Manufacturer Directory Act in an effort to strengthen the enforcement of the Tobacco Settlement Act of 2000 and to ensure that Pennsylvania continues to receive all the funds it is entitled to under the Tobacco Master Settlement Agreement.

House Bill 521 (PN 2870) (Feese) This bill amends the Keystone Opportunity Zone and Keystone Expansion Zone Act by deleting existing provisions and then codifies everything in the Act into Title 12 of the Pennsylvania Consolidated Statues.  Minor changes are made to the provisions being codified such as extending application and designation deadlines and creating the Keystone Innovation Program for institutions higher education.

Finance Committee 6/16/03

The Senate Finance Committee met on Monday, June 16, 2003 and reported out the following bills:

As Committed (9-2):

Senate Bill 100(PN 574) (Jubelirer) This bill amends the Public School Code to provide for the imposition and collection of an earned income and net profits tax by school districts after approval by the electors.

As Committed (unanimously)

Senate Bill 778 (PN 937) (D. White) This bill amends the Job Enhancement Act to provide for Keystone Innovation Zones at institutions of higher education.

House Bill 200 (PN 229) (Mundy) This bill amends the Tax Reform Code to exclude from tax any materials and building supplies used by a contractor in the construction, remodeling, repairs, and maintenance of any public school building.

House Bill 1133 (PN 1335) (Gannon) This bill amends the Fiscal Code as it relates to restitution held by any court, public corporation, public authority or instrumentality of the Commonwealth, or by a public officer or political subdivision thereof, unclaimed by the owner for more than 5 years.

As Amended (unanimously)

Senate Bill 443 (PN 966) (Armstrong) This bill establishes the Deferred Retirement Option Program in State Government for members of the Pennsylvania State Police.

Senate Bill 550 (PN 967) (C.Williams) This bill amends the Tax Reform Code to increase the research and development tax credits.

Finance Committee 4/24/03

The Senate Agriculture & Rural Affairs Committee met on Wednesday, April 24, 2003, and reported the following legislation and nomination:

As Committed (unanimously)

Senate Bill 673 (PN 732) (Waugh) Amends the Agriculture Education Loan Forgiveness Act to include teachers of agriculture education in the loan forgiveness program.

Reported unanimously:

The nomination of Mr. Boyd Wolff to the Milk Marketing Board.

Finance Committee 2/26/03

The Senate Finance Committee met today to consider the nomination of Mr. Greg Fajt as Secretary of the Department of Revenue. Mr. Fajt was unanimously reported out of Committee with a favorable recommendation.

Finance Committee 11/19/02

The Senate Finance Committee met on Tuesday, November 19, 2002, and reported the following:

Senate Resolution 286 (PN 2338) (Mowery) This resolution directs the Joint State Government Committee to study and recommend potential changes to the current funding and benefits structure of the Comonwealth's two mandatory governmental pension plans, including the need, design and funding of any future cost-of-living adjustments.

House Bill 1700 (PN 4023) (Maher) This bill amends the Local Tax Enabling Act by increasing to $10,000 the maximum amount of income taxpayers may earn and be eligible for the low-income exemption. The bill also amends the definition of earned income and net profits to conform to the definitions that exist in the Tax Reform Code.

House Bill 1043 (PN 4626) (Dally) This bill resolves an issue involving pension benefits for 20 employees of the Delaware River Joint Toll Bridge Commission who were formerly with the Joint Free Bridge Commission. The bill also permits an active SERS member, who is on paid leave as an appointed full-time state employee union officical to receive retirement credit for such period of leave.

House Bill 2402 (PN 4625) (Stevenson) This bill amends Title 24 (Public School Employee Retirement Code) to permit retired members to be employed by a school as a coach, director, instructor or sponsor of an extracurricular school activity without having their annuity benefit penalized.

 Finance Committee 10/9/02

The Senate Finance Committee met on Wednesday, October 9, 2002 and reported out the following bills:

Senate Bill 1478 (PN 2094) (D. White) This bill amends the Keystone Opportunity Zone Act and the Keystone Opportunity Expansion Zone Act. It allows for the designation of up to 3,000 acres as subzones within each of the KOEZ's in the Commonwealth. It also allow all tax exemptions, deductions, abatements or credits to begin at the time a qualified person of business begins active conduct of trade or business so as not to lose any potential exemptions between the time of authorization and actual startup at a site. And lastly, it changes the sunset date to December 31, 2028.

House Bill 2591(PN 3878) (Bunt) This bill amends the County Pension Law by changing vesting rights and providing additional class options for county employees and county officers. It would apply to counties of the 2nd Class A through Eighth. Vesting rights would be reduced from 8 years to 5 years.The additional option is for the establishment of different class with a required 9% member contribution rate.

House Bill 2592 (PN 3748) (Pippy) This bill amends the Second Class County Code to provide for the purchase of service credit toward retirement for a few employees in Allegheny County who were previously employed with the county redevelopment authority.

 Finance Committee 6/19/02

The Senate Finance Committee met on Wednesday, June 19, 2002, and reported the following bills:

Senate Bill 1394 (PN 1912) (Orie) This bill amends the Second Class County Code to permit 3 current county employees who were formerly employed by the County Redevelopment Authority to purchase credit toward their county retirement for the time they spent as Redevelopment Authority employees.

Senate Bill 1395 (PN 1913) (Orie) This bill amends the Second Class County Code to permit Allegheny County employees to purchase credit toward their county retirement for their military active duty time interest free for a three year period. Those Allegheny County employees who are presently employed and already vested will also be permitted, for a three year period, to buy back their military time without paying interest.

Senate Bill 757 (PN 2121) (Piccola) This bill amends the Public School Employees' Retirement Code to permit an active member of the system to purchase up to five years of service credit for previous service as a school employee, teacher or instructor in an accredited Pennsylvania nonpublic elementary or secondary school or an accredited Pennsylvania licensed private school. Senator C. Williams offered an amendment to also include previous service as as school teacher or instructor of special education classes in an accredited Pennsylvania approved private elementary or secondary school.

Finance Committee 6/4/02

The Senate Finance Committee met on Tuesday, June 4, 2002, and reported the following bills.

Senate Bill 1342 (PN 1773) (Earll) This bill amends the Tax Reform Code to extend the net operating loss carry forward period from 10 to 20 years for businesses.

House Bill 1848 (PN 2407) (Stetler) This bill increases the cap of the Research and Development Tax Credit to $20 million per fiscal year. The credit is extended to the year 2010 and applies to fiscal years beginning July 1, 2002. The current cap is $15 million.

As Committed (7-4):

House Bill 165 (PN 142) (Curry) This bill amends the Tax Reform Code to exempt lawn care services from the sales and use tax. A motion by Senator A. Williams to table the bill failed on a party line vote 4 to 7. The motion to report the bill as committed passed on a party line vote of 7 to 4 which constituted an acceptance of the previous roll call in reverse order. The four negative votes were Democratic Senators Logan, A. Williams, C. Williams, and Wozniak.

Senate Bill 832 (PN 937) (Jubelier) This bill amends the Capital Facilities Debt Enabling Act by increasing the maximum amount of redevelopment assistance capital projects undertaken to $1,750,000,000. The current level which was last raised in 1999 is $1,2000,000,000. The five negative votes were cast by Republican Senator Corman and Democratic Senators Logan, A. Williams, C. Williams, and Wozniak.

Senate Bill 1269 (PN 2031) (C. Williams) This bill increases the cap of the Research and Development Tax Credit to $30 million per fiscal year. Senator C. Williams offered an amendment to the legislation to arrive at the $30 million because in it's original printer's number the figure was listed at $60 million.

House Bill 170 (PN 3941) (Lewis) This bill amends the Tax Reform Code by increasing the PIT tax forgiveness credit to $9,000 for each dependent claimed by a claimant. An amendment by Senator Earll created the $9,000 allowance. The original bill created a credit of only $8,500. Negative votes on the amendment and the motion to report the legislation were registered by Democratic Senators Logan and A. Williams as a result of Republican Chairperson Earll's failure to respond to a question concerning how the cost of the credit (estimated to be a total of $12 million per year) was going to be addressed in the upcoming budget negotiations.

Finance Committee 3/26/02

The Senate Finance Committee met on Tuesday, March 26, 2002 and reported out the following bills:

As Committed (unanimously):

Senate Bill 374 (PN 388) (Wenger) This bill amends the Public School Code to permit a school district to exempt from the school district's per capita tax any resident who has less than $15,000 of total income.

Senate Bill 1272 (PN 1839) (D. White) This bill permits retired members of the Public School Employees Retirement System to be employed by a school entity as a coach, director, instructor or sponsor of an extracurricular school activity without having their annuity benefit penanized. Amendment #0971 (Earll) removed language that would have prohibited the hiring of a retired school employee within two years of their retirement.

Senate Bill 1366 (PN 1840) (Conti) This bill amends the Fiscal Code to decrease the period in which an account may remain dormant from seven years to five years under the current unclaimed property law. Amendment #1079 (Earll) reduced the time period in which Treasury must notify holders of a declined delivery of property decision.

House Bill 2126 (PN 3499) (Benninghoff) This bill amends the Optional Tax Elimination Act to permit municipalities to eliminate the occupation assessment tax and replace it with an increase in the earned income tax, subject to voter approval. Amendment #1055 (Corman) provided that the governing body calculates the earned income tax using 2002 revenue calculations instead of 2000.