THE COUNCIL OF THE CITY OF PHILADELPHIA HEREBY ORDAINS:
SECTION 1.
Chapter 19-1500 of The Philadelphia Code, entitled “Wage and Net Profits Tax,” is hereby amended as follows:
CHAPTER 19-1500. WAGE AND NETS PROFITS TAX
§19-1501. Definitions.
Special Tax Provisions For Poverty Under State Law. The state law provisions for refund and forgiveness of Commonwealth taxes based on poverty income set forth in Section 304 of the Tax Reform Code of 1971 (Act of March 4, 1971, P.L. 6, No. 2), as added by the Act of March 13, 1974 (P.L. 179, No. 32), 72 P.S.
§
7304, and as amended from time to time.
§19-1507. Refunds and Forgiveness For Poverty Income.
Persons who qualify for a total refund or forgiveness of state taxes under the special tax provisions for poverty under state law shall be entitled to a total refund or forgiveness of the taxes imposed by this Chapter.
Persons who qualify for a partial refund or forgiveness of state taxes under the special tax provisions for poverty under state law shall be entitled to a partial refund or forgiveness of the taxes imposed by this Chapter, to the same extent they are entitled to a refund or forgiveness under the special tax provisions for poverty under state law.
The withholding and filing requirements of this Chapter shall continue to apply to, and in connection with, persons entitled to refunds and forgiveness under this Section.
SECTION 2. The Department of Revenue shall, within thirty (30) days of the date that this Ordinance becomes law, develop procedures and forms whereby the persons entitled to refunds and forgiveness under this Section can obtain the relief specified in this Section.
SECTION 3.
The entitlements to tax refunds and forgiveness provided by this Ordinance shall take effect on July 1, 2002.
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Explanation:
Italics
indicate new matter added.
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