Bill Text: PA HB1078 | 2009-2010 | Regular Session | Introduced

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Bill Title: Providing for apprenticeship training tax credit.

Spectrum: Strong Partisan Bill (Democrat 11-1)

Status: (Introduced - Dead) 2009-03-24 - Referred to FINANCE [HB1078 Detail]

Download: Pennsylvania-2009-HB1078-Introduced.html

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PRINTER'S NO. 1260
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No. 1078 Session of2009
INTRODUCED BY WATERS, PARKER, KORTZ, BELFANTI, BRENNAN, GEORGE, GIBBONS, LONGIETTI, MELIO, SIPTROTH, K. SMITH AND VULAKOVICH, MARCH 24, 2009
REFERRED TO COMMITTEE ON FINANCE, MARCH 24, 2009
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 apprenticeship training tax credit.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. The act of March 4, 1971 (P.L.6, No.2), known as
the Tax Reform Code of 1971, is amended by adding an article to
read:
ARTICLE XVII-F
APPRENTICESHIP TRAINING
TAX CREDIT
Section 1701-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:
"Apprentice." An individual 16 years of age or older who is
sponsored by an employer and who is enrolled in a qualified
apprenticeship training program and receiving occupational
training that results in certification.
"Credit." The apprenticeship training tax credit.
"Qualified apprenticeship training program." A program
registered with the Apprenticeship and Training Council within
the Department of Labor and Industry that is in compliance with
applicable Federal and State laws and regulations and which
requires at least 2,000 but not more than 10,000 hours of on-
the-job apprenticeship training.
"Secretary." The Secretary of Revenue of the Commonwealth.
"Taxpayer." An individual or business firm sponsoring and
employing an apprentice who is enrolled in a qualified
apprenticeship program in this Commonwealth and which is
authorized to do business in this Commonwealth and is subject to
any of the taxes imposed by Article III, IV, VI, VII, VIII, IX
or XV.
Section 1702-F. Authorization of credit.
For the tax years beginning on or after January 1, 2010, an
employer or business firm which employs an apprentice in a
qualified apprenticeship training program shall be eligible to
claim a credit under this article.
Section 1703-F. Amount of credit allowed.
(a) Calculation.--The credit shall be in an amount equal to
$1 per hour multiplied by the total number of hours worked by an
apprentice during the length of his or her apprenticeship during
each income year. The amount of credit allowed for any income
year with respect to each apprentice may not exceed $1,000 or
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50% actual wages paid in the income year for the apprenticeship,
whichever is less.
(b) Claim.--The credit provided under subsection (a) shall
not be claimed until the apprentice satisfactorily graduates
from the qualified apprenticeship training program.
Section 1704-F. Taxes against which credit may be taken.
The credit provided for under this article may be applied
against any tax due under Article III, IV, VI, VII, VIII, IX or
XV.
Section 1705-F. Carryover, carryback, refund and assignment of
credit.
(a) Use.--If a taxpayer cannot use the entire amount of the
credit for the taxable year in which the credit is first
claimed, the excess may be carried over to succeeding taxable
years and used as a credit against the qualified tax liability
of the taxpayer for those taxable years. Each time that the
credit is carried over to a succeeding year, it shall be reduced
by the amount that was used as a credit during the immediately
preceding taxable year.
(b) Application.--Any credit shall first be applied against
the taxpayer's qualified tax liability for the taxable year on
which the credit was approved before the credit is applied
against any succeeding tax liability under subsection (a).
(c) Entitlement.--A taxpayer is not entitled to carry back
or obtain a refund of an unused apprenticeship training tax
credit.
Section 1706-F. Powers and duties.
In addition to those powers created by any other statute, the
secretary shall have the power and duty to do all of the
following:
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(1) Promulgate and publish any rules and regulations
which may be required to implement this article.
(2) Publish as a notice in the Pennsylvania Bulletin
forms upon which taxpayers may apply for the apprenticeship
training tax credit authorized by this article.
Section 1707-F. Applicability.
This article shall apply to taxable years beginning after
December 31, 2009.
Section 2. This act shall take effect in 60 days.
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