Title
Amending Chapter 19-1500 of The Philadelphia Code, entitled "Wage and Net Profits Tax," by repealing Section 19-1508, entitled "Refunds and Forgiveness for Poverty Income."
Body
THE COUNCIL OF THE CITY OF PHILADELPHIA HEREBY ORDAINS:
SECTION 1. Chapter 19-1500 of The Philadelphia Code is amended to read as follows:
CHAPTER 19-1500. WAGE AND NET PROFITS TAX
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[§ 19-1508. Refunds and Forgiveness for Poverty Income.
(1) Definitions.
(a) State Low-Income Tax Provisions. 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.
(b) Very Low Income Residents. Residents who are eligible for the maximum refund and/or forgiveness available under State Low-Income Tax Provisions.
(c) Very Low Income Non-Residents. Non-Residents who are eligible for the maximum refund and/or forgiveness available under State Low-Income Tax Provisions.
(d) Low Income Residents. Residents who are entitled to refund and/or forgiveness of taxes pursuant to State Low-Income Tax Provisions, but less than the maximum percentage amount.
(e) Low Income Non-Residents. Non-Residents who are entitled to refund and/or forgiveness of taxes pursuant to State Low-Income Tax Provisions, but less than the maximum percentage amount.
(f) Very Low Income Reduction.
(i) For a Very Low Income Resident, the difference between the rate of tax imposed on Residents under § 19-1502(1)(a) during calendar year 2017, and the rate provided under § 19-1508(2)(b)(i) for Very Low Income Residents during calendar year 2017.
(ii) For a Very Low Income Non-Resident, the difference between the rate of tax imposed on Non- Residents under § 19-1502(1)(b) during calendar year 2017, and the rate provided under § 19-1508(2)(b)(ii) fo...
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