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BillLAPSED

Bill 020309

Amending Chapter 19-1500 of The Philadelphia Code, entitled "Wage and Net Profits Tax," by decreasing in stages the rates of the tax imposed upon certain low income persons, all under certain terms and conditions.

Introduced May 9, 2002Committee of the WholeOfficial record: City of Philadelphia via Legistar

Introduced by

Councilmember CohenCouncilmember CohenCouncilmember NutterCouncilmember NutterCouncilmember GoodeCouncilmember GoodeCouncilmember OrtizCouncilmember OrtizCouncilmember TascoCouncilmember TascoCouncilmember MillerCouncilmember MillerCouncilmember BlackwellCouncilmember BlackwellCouncil President VernaCouncil President VernaCouncilmember DiCiccoCouncilmember DiCiccoCouncilmember MarianoCouncilmember MarianoCouncilmember KenneyCouncilmember Kenney

From the floor

Passages in the official transcripts that cite this file number. Every quote links to its exact place in the record.

  1. “030417, I'm sorry if I skipped that. 030418, 030419, 030423, 030216, 030245, 030246, 030292, 030332, 030353, 030370, 030379, and 030300 are being called up for second reading second final passage. Bill No. 020309 has been tabled. And all other Bills are being held.”

    Councilwoman Blackwell · Stated Meeting, June 12, 2003 · Jun 12, 2003 · official transcript, this passage

  2. “As Council prepares for summer recess and in the interest of having working people also enjoy the summer a little better, I move that Bill No. 020309, that's that the bill which would exempt low income workers from the wage tax, 2be taken from the table. (Duly seconded.)”

    Councilman Cohen · Stated Meeting, June 13, 2002 · Jun 13, 2002 · official transcript, this passage

  3. “Aye. The ayes are 16, the nays are 1. A majority of all members having voted in the 6/6/02 STATED - SECOND READING, BILL 020309 affirmative, the bill passes. The next bill for consideration is Bill No. 020309.”

    Council President Verna · Stated Meeting, June 6, 2002 · Jun 6, 2002 · official transcript, this passage

  4. “Madam President, I move to have Bill No. 020309 tabled. (Duly seconded.)”

    Councilwoman Krajewski · Stated Meeting, June 6, 2002 · Jun 6, 2002 · official transcript, this passage

  5. “I just made a 6/6/02 STATED - SECOND READING, BILL 020309 motion, Councilman.”

    Councilwoman Krajewski · Stated Meeting, June 6, 2002 · Jun 6, 2002 · official transcript, this passage

  6. “And that's what this bill is about, and the people of Philadelphia have an absolute right to see how their representatives in City Council act on this bill. The older senior citizens, the senior parents, they all have a right to know how -6/6/02 STATED - SECOND READING, BILL 020309”

    Councilman Cohen · Stated Meeting, June 6, 2002 · Jun 6, 2002 · official transcript, this passage

Status timeline

  1. May 9, 2002Referred · CITY COUNCIL
  2. May 9, 2002Introduced · CITY COUNCIL
  3. May 15, 2002HEARING NOTICES SENT · Committee of the Whole
  4. May 15, 2002HEARING HELD · Committee of the Whole
  5. May 15, 2002AMENDED · Committee of the Whole
  6. May 15, 2002REPORTED FAVORABLY, RULE SUSPENSION REQUESTED · Committee of the Whole
  7. May 16, 2002ORDERED PLACED ON THIS DAY`S FIRST READING CALENDAR · CITY COUNCIL
  8. May 16, 2002SUSPEND THE RULES OF THE COUNCIL · CITY COUNCIL
  9. May 16, 2002ORDERED PLACED ON NEXT WEEK`S SECOND READING CALENDAR · CITY COUNCIL
  10. Jun 6, 2002READ · CITY COUNCIL
  11. Jun 6, 2002TABLED · CITY COUNCIL

Official documents

Documents open on the City of Philadelphia’s legislative site.

Full text

Read the full text as published

..Title Amending Chapter 19-1500 of The Philadelphia Code, entitled "Wage and Net Profits Tax," by decreasing in stages the rates of the tax imposed upon certain low income persons, all under certain terms and conditions. ..Body 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 to read as follows: CHAPTER 19-1500. WAGE AND NETS PROFITS TAX §19-1501. Definitions. * * * (9) 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. * * * §19-1508. Refunds and Forgiveness For Poverty Income. (1) Notwithstanding anything in this Chapter to the contrary, the rate of tax imposed under this Chapter upon the sources of income taxable under Section 19-1502 for persons who qualify for a total refund or forgiveness of state taxes under the Special Tax Provisions for Poverty Under State Law for a particular calendar year shall be, in that same calendar year, as follows: Residents Non-residents January 1, 2003 through December 31, 2003 2.5% 3.4127% January 1, 2004 through December 31, 2004 2.0% 2.9127% January 1, 2005 through December 31, 2005 1.5% 2.4127% January 1, 2006 through December 31, 2006 1.0% 1.9127% January 1, 2007 through December 31, 2007 .5% 1.4127% January 1, 2008 and thereafter 0% .9127% (2) Notwithstanding anything in this Chapter to the contrary, the rate of tax imposed upon the sources of income taxable under Section 19-1502 for persons who qualify for a partial refund or forgiveness of state taxes under the Special Tax Provisions for Poverty Under State Law for a particular calendar year shall be, in that same calendar year, as follows: (a) Residents. 90%* 80%* 70%* 60%* 50%* 40%* 30%* 20%* 10%* 1/1/03- 12/31/03 2.55% 2.6% 2.65% 2.7% 2.75% 2.8% 2.85% 2.9% 2.95% 1/1/04- 12/31/04 2.1% 2.2% 2.3% 2.4% 2.5% 2.6% 2.7% 2.8% 2.9% 1/1/05- 12/31/05 1.65% 1.8% 1.95% 2.1% 2.25% 2.4% 2.55% 2.7% 2.85% 1/1/06- 12/31/06 1.2% 1.4% 1.6% 1.8% 2% 2.2% 2.4% 2.6% 2.8% 1/1/07- 12/31/07 .75% 1% 1.25% 1.5% 1.75% 2% 2.25% 2.5% 2.75% 1/1/08 & thereafter .3% .6% .9% 1.2% 1.5% 1.8% 2.1% 2.4% 2.7% * Represents the percentage refund or forgiveness of state income tax for which the taxpayer qualifies under the Special Tax Provisions For Poverty Under State Law. (b) Non-residents. 90%* 80%* 70%* 60%* 50%* 40%* 30%* 20%* 10%* 1/1/03- 12/31/03 3.4627% 3.5127% 3.5627% 3.6127% 3.6627% 3.7127% 3.7627% 3.8127% 3.8627% 1/1/04- 12/31/04 3.0127% 3.1127% 3.2127% 3.3127% 3.4127% 3.5127% 3.6127% 3.7127% 3.8127% 1/1/05- 12/31/05 2.5627% 2.7127% 2.8627% 3.0127% 3.1627% 3.3127% 3.4627% 3.6127% 3.7627% 1/1/06- 12/31/06 2.1127% 2.3127% 2.5127% 2.7127% 2.9127% 3.1127% 3.3127% 3.5127% 3.7127% 1/1/07- 12/31/07 1.6627% 1.9127% 2.1627% 2.4127% 2.6627% 2.9127% 3.1627% 3.4127% 3.6627% 1/1/08 & thereafter 1.2127% 1.5127% 1.8127% 2.1127% 2.4127% 2.7127% 3.0127% 3.3127% 3.6127% * Represents the percentage refund or forgiveness of state income tax for which the taxpayer qualifies under the Special Tax Provisions For Poverty Under State Law. (c) Notwithstanding the foregoing, in no event shall the rate for any taxpayer provided in this section ever exceed the generally applicable rate set forth in section 19- 1502. (3) Persons subject to the rates described in subsections (1) and (2) shall be entitled to a refund of any taxes paid in excess of the amounts due under such subsections. (4) 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. ..End