Time Limitations and Report

Act 2 of 1971, § 1706-A, under TAX REFORM CODE OF 1971.

Act 2 of 1971, § 1706-A

Section 1706-A. Time Limitations and Report.--Employment incentive payments shall not be available for employees hired after December 31, 2009, unless reenacted by the General Assembly. Not later than July 1, 2004, and December 31, 2008, the Secretary of Public Welfare shall report to the General Assembly on the effectiveness of incentive payments to encourage the employment of general assistance and temporary assistance to needy families recipients and recommend whether the program should be continued. Credits may be claimed against taxes payable for tax years beginning January 1, 2000, and thereafter, and may be claimed for employees hired after December 31, 1999.

(1706-A amended Nov. 19, 2004, P.L.873, No.116)

Compiler's Note: The short title of the act of June 13, 1967 (P.L.31, No.21), known as the Public Welfare Code, referred to in this section, was amended by the act of December 28, 2015 (P.L.500, No.92). The amended short title is now the Human Services Code.

Compiler's Note: The Secretary of Public Welfare, referred to in this section, was redesignated as the Secretary of Human Services by Act 132 of 2014.

Compiler's Note: Section 5 of Act 63 of 1999, which added section 1706-A, provided that it is the intent of the General Assembly that the addition of sections 1702-A through 1706-A shall be deemed to be a continuation and expansion of the employment incentive payments program authorized in section 491 of the act of June 13, 1967 (P.L.31, No.21), known as the Public Welfare Code. Accordingly:

(1) Nothing in Act 63 shall be construed to preclude consideration of applications for credits filed under section 1701-A of this act or section 491 of the Public Welfare Code, which applications were filed prior to or on the effective date of Act 63.

(2) Nothing in Act 63 shall be construed to preclude the utilization of credits which were approved but not applied under section 1701-A of this act or section 491 of the Public Welfare Code after the effective date of Act 63.