Bill Text: PA HB139 | 2009-2010 | Regular Session | Introduced

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Bill Title: A Joint Resolution proposing an amendment to the Constitution of the Commonwealth of Pennsylvania, providing for special tax provisions relating to certain long-term care expenses.

Spectrum: Slight Partisan Bill (Republican 35-13)

Status: (Introduced - Dead) 2009-01-30 - Referred to FINANCE [HB139 Detail]

Download: Pennsylvania-2009-HB139-Introduced.html

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PRINTER'S NO. 135
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No. 139 Session of2009
INTRODUCED BY GODSHALL, ADOLPH, BAKER, BEAR, BELFANTI, BENNINGHOFF, BRENNAN, CALTAGIRONE, CAUSER, CLYMER, DENLINGER, ELLIS, FAIRCHILD, FLECK, FRANKEL, GEIST, GEORGE, GIBBONS, GRELL, GROVE, HENNESSEY, HESS, HUTCHINSON, M. KELLER, KILLION, KORTZ, KOTIK, MICOZZIE, MURT, MUSTIO, O'NEILL, PICKETT, PYLE, RAPP, READSHAW, REICHLEY, ROAE, ROCK, ROHRER, SIPTROTH, K. SMITH, STERN, VULAKOVICH, WATSON AND HARPER, JANUARY 30, 2009
REFERRED TO COMMITTEE ON FINANCE, JANUARY 30, 2009
A JOINT RESOLUTION
Proposing an amendment to the Constitution of the Commonwealth
of Pennsylvania, providing for special tax provisions
relating to certain long-term care expenses.
The General Assembly of the Commonwealth of Pennsylvania
hereby resolves as follows:
Section 1. The following amendment to the Constitution of
Pennsylvania is proposed in accordance with Article XI:
That section 2(b) of Article VIII be amended to read:
§ 2. Exemptions and special provisions.
* * *
(b) The General Assembly may, by law:
(i) Establish standards and qualifications for private
forest reserves, agricultural reserves, and land actively
devoted to agricultural use, and make special provision for the
taxation thereof[;].
(ii) Establish as a class or classes of subjects of taxation
the property or privileges of persons who, because of age,
disability, infirmity or poverty are determined to be in need of
tax exemption or of special tax provisions, and for any such
class or classes, uniform standards and qualifications. The
Commonwealth, or any other taxing authority, may adopt or employ
such class or classes and standards and qualifications, and
except as herein provided may impose taxes, grant exemptions, or
make special tax provisions in accordance therewith. No
exemption or special provision shall be made under this clause
with respect to taxes upon the sale or use of personal property,
and no exemption from any tax upon real property shall be
granted by the General Assembly under this clause unless the
General Assembly shall provide for the reimbursement of local
taxing authorities by or through the Commonwealth for revenue
losses occasioned by such exemption[;].
(iii) Establish standards and qualifications by which local
taxing authorities may make uniform special tax provisions
applicable to a taxpayer for a limited period of time to
encourage improvement of deteriorating property or areas by an
individual, association or corporation, or to encourage
industrial development by a non-profit corporation[; and].
(iv) Make special tax provisions on any increase in value of
real estate resulting from residential construction. Such
special tax provisions shall be applicable for a period not to
exceed two years.
(v) Establish standards and qualifications by which local
taxing authorities in counties of the first and second class may
make uniform special real property tax provisions applicable to
taxpayers who are longtime owner-occupants as shall be defined
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by the General Assembly of residences in areas where real
property values have risen markedly as a consequence of the
refurbishing or renovating of other deteriorating residences or
the construction of new residences.
(vi) Authorize local taxing authorities to exclude from
taxation an amount based on the assessed value of homestead
property. The exclusions authorized by this clause shall not
exceed one-half of the median assessed value of all homestead
property within a local taxing jurisdiction. A local taxing
authority may not increase the millage rate of its tax on real
property to pay for these exclusions.
(vii) Establish standards and qualifications for a State
personal income tax credit for long-term care premiums paid by
an individual.
* * *
Section 2. (a) Upon the first passage by the General
Assembly of this proposed constitutional amendment, the
Secretary of the Commonwealth shall proceed immediately to
comply with the advertising requirements of section 1 of Article
XI of the Constitution of Pennsylvania and shall transmit the
required advertisements to two newspapers in every county in
which such newspapers are published in sufficient time after
passage of this proposed constitutional amendment.
(b) Upon the second passage by the General Assembly of this
proposed constitutional amendment, the Secretary of the
Commonwealth shall proceed immediately to comply with the
advertising requirements of section 1 of Article XI of the
Constitution of Pennsylvania and shall transmit the required
advertisements to two newspapers in every county in which such
newspapers are published in sufficient time after passage of
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this proposed constitutional amendment. The Secretary of the
Commonwealth shall submit this proposed constitutional amendment
to the qualified electors of this Commonwealth at the first
primary, general or municipal election occurring at least three
months after the proposed constitutional amendment is passed by
the General Assembly.
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