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§ 850.351. Military Installation Remediation Program

Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 73 P.S. Trade and CommerceEffective: November 27, 2019

Purdon's Pennsylvania Statutes and Consolidated Statutes
Title 73 P.S. Trade and Commerce (Refs & Annos)
Chapter 16E. Transit Revitalization Investment District Act
Chapter 3-a. Military Installation Remediation (Refs & Annos)
Effective: November 27, 2019
73 P.S. § 850.351
§ 850.351. Military Installation Remediation Program
Currentness
(a) Applications.--
(1) A qualified authority shall submit an application to the Department of Revenue with a list of parcels. The list may include the following:
(i) A qualified former military installation.
(ii) A parcel in the qualified municipality which was previously subject to development restrictions due to the presence of the qualified former military installation.
(iii) No more than 100 acres of parcels in the qualified municipality which are deteriorated.
(2) The application shall include the relevant geographic data, parcel numbers, evidence of the development restrictions due to the presence of the qualified military installation and such additional information as prescribed by the Department of Revenue.
(3) A qualified authority may file an amended or supplemental application on an annual basis.
(4) Parcels included within applications that meet Department of Revenue criteria shall receive full designation for the program described in this section.
(5) A designation under paragraph (4) shall occur within 60 days after the submission of an application.
(b) Annual report.--By October 15, 2019, June 1, 2020, and June 1 each year thereafter, a qualified authority shall file an annual report with the Department of Revenue with all of the following information:
(1) A list of all qualified taxpayers located in parcels designated under subsection (a).
(2) A commitment from the governing board of a municipality that approves designating local revenue for use for the local efforts under section 303-A(c).1
(c) Contents.--The annual report under subsection (b) shall include all businesses and residents located in or residing in the designated parcels and all businesses engaged in acquisition, development and construction in designated parcels during the prior calendar year. The annual report shall include for each business the address, the names of the business owners or corporate officers, State tax identification number, if available, and parcel number and a map with parcel numbers.
(d) Time.--If the annual report under subsection (b) is not timely provided to the Department of Revenue, the Department of Revenue may refuse to certify the eligible taxes for the purpose of the transfer under subsection (j) for the calendar year.
(e) Parcel report.--No later than November 15, 2019, September 1, 2020, and September 1 each year thereafter, each qualified taxpayer shall file a parcel report with the Department of Revenue in a form or manner required by the department that includes all of the following:
(1) The amount of each qualified tax paid to the Commonwealth by the qualified taxpayer for the prior calendar year.
(2) The amount of each qualified tax refund received from the Commonwealth for the prior calendar year by the qualified taxpayer.
(f) Penalties.--
(1) Failure to file a timely and complete parcel report under subsection (e) may result in the imposition of a penalty of the lesser of:
(i) ten percent of all eligible tax due the taxing authority in the prior calendar year; or
(ii) one thousand dollars.
(2) A penalty for a violation of subsection (e) shall be imposed, assessed and collected by the department under procedures specified in Article II of the Tax Reform Code of 1971.2 Money collected under this paragraph shall be deposited in the General Fund.
(3) Failure by a municipality to make a contribution in accordance with section 303-A(c) shall disqualify the municipality from the receipt of any funding under this chapter.
(g) Certification.--By January 15, 2020, December 1, 2020, and December 1 each year thereafter, the Department of Revenue shall:
(1) Determine the amount of eligible tax paid by each qualified taxpayer as on the parcel report, which qualified taxpayer appears on a timely filed annual report under subsection (b) and that made a timely parcel report under subsection (e).
(2) Determine the amount of eligible State tax refunds received less the amount of eligible State tax paid.
(3) Certify to the Office of the Budget the sum derived from adding the amounts determined under paragraphs (1) and (2).
(h) Content.--
(1) The certification may include the following:
(i) Qualified taxes actually paid by qualified taxpayers for the appropriate calendar year.
(ii) Qualified tax refunds paid to qualified taxpayers for the appropriate calendar year.
(2) The certification shall not include the following:
(i) Qualified taxes paid by a qualified taxpayer that did not file a timely parcel report.
(ii) Qualified taxes paid by a qualified taxpayer not appearing on the timely filed annual report.
(i) State tax liability apportionment.--For the purpose of making the calculations under the certification, the qualified tax liability of a qualified taxpayer shall be apportioned to the designated parcels under subsection (a)(4) by multiplying the State tax liability by a fraction, the numerator of which is the property factor plus the payroll factor plus the sales factor and the denominator of which is three, in accordance with the following:
(1) The property factor is a fraction, the numerator of which is the average value of the qualified taxpayers' real and tangible personal property owned or rented and used in the designated parcels during the tax period and the denominator of which is the average value of all the qualified business' real and tangible personal property owned or rented and used in this Commonwealth during the tax period but shall not include the security interest of any corporation as seller or lessor in personal property sold or leased under a conditional sale, bailment lease, chattel mortgage or other contract providing for the retention of a lien or title as security for the sale price of the property.
(2) The following apply:
(i) The payroll factor is a fraction, the numerator of which is the total amount paid in the designated parcels during the tax period by the qualified taxpayer for compensation and the denominator of which is the total compensation paid in this Commonwealth during the tax period.
(ii) Compensation is paid in the designated parcels if:
(A) the person's service is performed entirely within the designated parcels;
(B) the person's service is performed both within and without the designated parcels, but the service performed without the designated parcels is incidental to the person's service within the designated parcels; or
(C) some of the service is performed in the designated parcels and the base of operations or, if there is no base of operations, the place from which the service is directed or controlled is in the designated parcels, or the base of operations or the place from which the service is directed or controlled is not in any location in which some part of the service is performed, but the person's residence is in the designated parcels.
(3) The sales factor is a fraction, the numerator of which is the total sales of the qualified taxpayer in the designated parcels during the tax period and the denominator of which is the total sales of the taxpayer in this Commonwealth during the tax period.
(i) Sales of tangible personal property are in the designated parcels if the property is delivered or shipped to a purchaser that takes possession within the designated parcels regardless of the F.O.B. point or other conditions of the sale.
(ii) Sales other than sales of tangible personal property are in the designated parcels if:
(A) the income-producing activity is performed in the designated parcels; or
(B) the income-producing activity is performed both within and without the designated parcels and a greater proportion of the income-producing activity is performed in the designated parcels than in any other location, based on costs of performance.
(j) Transfer.--Within five days of receiving the certification from the Department of Revenue, the Office of the Budget shall direct the State Treasurer to transfer the amount of certified qualified tax from the General Fund to each special fund established for the benefit of a qualified authority under section 302-A.3
(k) State Treasurer.--Within 10 days of receiving direction under subsection (j), the State Treasurer shall pay into each special fund established under section 302-A the amount directed to the respective authority for use only as provided under section 303-A(a).

Credits

2004, Dec. 8, P.L. 1801, No. 238, § 301-A, added 2019, Nov. 27, P.L. 695, No. 101, § 3, imd. effective.

Footnotes

1
73 P.S. § 850.353.
2
72 P.S. § 7201 et seq.
3
73 P.S. § 850.352.
73 P.S. § 850.351, PA ST 73 P.S. § 850.351
Current through Act 10 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
End of Document