PROMOTING EMPLOYMENT ACROSS PENNSYLVANIA ACT - ENACTMENT — 2012 Pa. Act 206 (historical enacted text)

Historical Act text

SENATE AMENDED
PRIOR PRINTER'S NOS. 3997, 4170PRINTER'S NO. 4226
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.2626Session of2012
INTRODUCED BY BENNINGHOFF, AUMENT, BAKER, BOBACK, BRADFORD, CALTAGIRONE, CUTLER, DENLINGER, FLECK, GABLER, GILLEN, GINGRICH, GODSHALL, GROVE, HELM, HENNESSEY, HICKERNELL, KAMPF, KORTZ, MICOZZIE, MILLER, MILNE, QUINN, ROCK, SAYLOR, SCAVELLO, SWANGER, TALLMAN, WATSON AND FABRIZIO, SEPTEMBER 5, 2012
SENATOR BRUBAKER, FINANCE, IN SENATE, AS AMENDED, OCTOBER 15, 2012
AN ACT
1 Establishing the Promoting Employment Across Pennsylvania <--
Program; and providing for tax benefits to qualified
companies in the form of withholding tax relief.
4 Establishing the Promoting Employment Across Pennsylvania <--
Program; and providing for tax benefits to qualified
companies in the form of withholding tax relief.
TABLE OF CONTENTS
Chapter 1. Preliminary Provisions
Section 101. Short title.
Section 102. Scope of act.
Section 103. Definitions.
Chapter 3. Promoting Employment Across Pennsylvania
Section 301. Qualification.
Section 302. Benefits.
Section 303. Application and review.
Section 304. Agreement.
Section 305. Optional remittance.
Section 306. Recapture of withholding taxes.
Section 307. Quarterly filing.
Section 308. Prohibitions.
Section 309. New job credit.
Section 310. Administration and regulation.
Section 311. Review.
Section 312. Report to General Assembly.
Section 313. Limitation.
Section 314. Applicability.
Chapter 51. Miscellaneous Provisions
Section 5101. Effective date.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
14 TABLE OF CONTENTS <--
Chapter 1. Preliminary Provisions
Section 101. Short title.
Section 102. Scope of act.
Section 103. Definitions.
Chapter 3. Promoting Employment Across Pennsylvania
Section 301. Qualification.
Section 302. Benefits.
Section 303. Application and review.
Section 304. Agreement.
Section 305. Optional remittance.
Section 306. Recapture of withholding taxes.
Section 307. Quarterly report.
Section 308. Annual form.
Section 309. Prohibitions.
Section 310. New employee credit.
Section 311. Administration and regulation.
Section 312. Review.
Section 313. Report to General Assembly.
Chapter 51. Miscellaneous Provisions
Section 5101. Effective date.
CHAPTER 1
PRELIMINARY PROVISIONS
Section 101. Short title.
This act shall be known and may be cited as the Promoting
Employment Across Pennsylvania Act.
Section 102. Scope of act.
This act relates to fostering economic development, creating
new jobs and opportunities for the citizens of this Commonwealth
and providing incentives to locate business facilities, other
operations and jobs in this Commonwealth.
Section 103. Definitions.
The following words and phrases when used in this act shall
have the meanings given to them in this section unless the
context clearly indicates otherwise:
"Agreement." An agreement entered into under section 304.
"County average wage." The average annual wage paid to
employees, in the same occupation, located in the county where
the qualified company intends to employ new employees, as
reported by the Center for Workforce Information and Analysis.
"Department." The Department of Community and Economic
Development of the Commonwealth.
"High-impact project." A business development project in
which a qualified company agrees to hire at least 100 new
employees within five years from the date the agreement is
entered into under section 304.
"New employee." Any of the following:
(1) An employee who meets all of the following:
(i) Has never been employed by the qualified company
in the qualified company's business operating in this
Commonwealth during the taxable year for which benefits
are sought under section 301.
(ii) Performs duties in this Commonwealth in
connection with the business operating in this
Commonwealth on:
(A) a regular, full-time basis; or
(B) a part-time basis if the individual is
customarily performing the duties at least 20 hours
per week throughout the taxable year.
(2) An individual who is acquired or relocated to this
Commonwealth from another state through an expansion or
relocation of a business operation, notwithstanding if the
individual was previously employed by the qualified company.
"Qualified company." As follows:
(1) A for-profit corporation, partnership or other
entity that makes available to its full-time employees health
insurance coverage, pays at least 50% of the premium for the
health insurance and meets the requirements of section 301.
The term includes a company whose headquarters or
administrative offices, located in this Commonwealth, serve
an international or multistate territory and the company
meets the requirements of section 301.
(2) The term shall not include any corporation,
partnership or other entity which meets any of the following:
(i) Is identified by any of the following North
American Industry Classification System code groups,
sectors or subsectors:
(A) Industry group 7132 or 8131.
(B) Sectors 44, 45, 61, 92 or 221, including
water and sewer services.
(C) Subsector 722.
(ii) Is delinquent in the payment of any taxes or
any other amounts to the Federal Government, the
Commonwealth or any political subdivision.
(iii) Has filed for or has publicly announced its
intention to file for bankruptcy protection.
"Third party." A third party as described under section 301.
"Withholding tax." The tax required to be withheld under
section 316 of the act of March 4, 1971 (P.L.6, No.2), known as
the Tax Reform Code of 1971.
CHAPTER 3
PROMOTING EMPLOYMENT ACROSS PENNSYLVANIA
Section 301. Qualification.
In order to qualify for benefits under this act a qualified
company must be located in this Commonwealth and meet the
requirements under section 302(a). A qualified company may meet
the requirements of this section by contracting with an
unrelated third party to perform services as follows:
(1) the third party serves as the legal employer of the
new employees providing services to the qualified company;
(2) the services are performed in this Commonwealth; and
(3) the third party and the new employees are subject to
withholding tax.
Section 302. Benefits.
(a) Requirement.--A qualified company that enters into an
agreement must meet one of the following:
(1) The business operations of the qualified company
must be located in a first, second or second class A county
and at least 15 new employees must be hired within two years
of the date the qualified company enters into the agreement.
(2) The business operations of the qualified company
must be located in a third, fourth or fifth class county and
at least ten new employees must be hired within two years
from the date the qualified company enters into the
agreement.
(3) The business operations of the qualified company
must be located in a sixth, seventh or eighth class county
and at least five new employees must be hired within two
years from the date the qualified company enters into the
agreement.
(b) Normal retention.--A qualified company that meets the
requirements of subsection (a) shall be eligible to retain 95%
of the qualified company's withholding taxes for the new
employees for one of the following periods:
(1) Five years, if the new employees are compensated at
a rate equal to at least 100% of the county average wage.
(2) Six years, if the new employees are compensated at a
rate equal to at least 110% of the county average wage.
(3) Seven years, if the new employees are compensated at
a rate equal to at least 120% of the county average wage.
(c) High-impact project retention.--A qualified company that
meets the requirements of subsection (a) and engages in a high-
impact project shall be eligible to retain 95% of the qualified
company's withholding taxes for new employees for one of the
following periods:
(1) Seven years, if the new employees are compensated at
a rate equal to at least 100% of the county average wage.
(2) Eight years, if the new employees are compensated at
a rate equal to at least 110% of the county average wage.
(3) Nine years, if the new employees are compensated at
a rate equal to at least 120% of the county average wage.
(4) Ten years, if the new employees are compensated at a
rate equal to at least 140% of the county average wage.
(d) Third party.--If a qualified company contracts with a
third party, the third party shall remit payments equal to the
amount of withholding taxes the qualified company is eligible to
retain under this section to the qualified company and shall
report the amount to the Department of Revenue as required under
section 304.
(e) Employee Notification.--A qualified company or third
party contracted by the qualified company shall provide a notice
to each employee that the qualified company is receiving
benefits under this act that explains the benefits received by
the qualified company under section 302 in the same time frame
and manner by which the employee receives his paycheck or pay
period deductions. The information provided to the employees
must be easily understandable and at the minimum explain that
the employee's withholding tax or taxes are being retained by
the qualified company pursuant to this act.
Section 303. Application and review.
(a) Application.--A qualified company that meets the
requirements of section 301 may apply to the department for
benefits under this act. The application shall be on a form
required by the department and shall include all of the
following:
(1) The name and address of the applicant.
(2) Documentation that the applicant is a qualified
company.
(3) Documentation that the applicant meets the
requirements of section 301.
(4) Documentation that the applicant does not owe any
delinquent taxes or any other amounts to the Federal
Government, this Commonwealth or any political subdivision.
(5) An affidavit that the applicant has not filed for or
publicly announced its intention to file for bankruptcy
protection.
(6) Any other information required by the department.
(b) Review.--Within 30 days of receipt of the application,
the department, in conjunction with the Department of Revenue,
shall review the application and determine if the applicant is a
qualified company and that the requirements of section 301 have
been met.
(c) Approval.--Upon approval of an application, the
department shall notify the applicant in writing and, under
section 304, enter into an agreement with the qualified company
for benefits under this act. The department may enter into an
agreement with a third party, or the third party may be a party
to the agreement between the qualified company and the
department.
(d) Additional benefits.--A qualified company that is
receiving benefits under this act may apply to the department
for additional benefits if the qualified company meets the
requirements of section 301.
Section 304. Agreement.
The agreement between the qualified company and the
department shall be entered into before any benefits may be
provided under this act. The agreement shall do all of the
following:
(1) Specify the terms and conditions the qualified
company must comply with in order to receive benefits under
this act.
(2) State that the department must certify all of the
following to the Department of Revenue every taxable year:
(i) That the qualified company is eligible to
receive benefits under this act.
(ii) The number of new employees hired by the
company during the taxable year.
(iii) The amount of gross wages being paid to each
new employee.
(3) Include any other information deemed necessary by
the department.
Section 305. Optional remittance.
(a) Remittance.--The Department of Revenue may allow
qualified companies who are approved to receive benefits under
this act to remit 100% of employee withholding tax to the
Commonwealth and receive a rebate equivalent to the amount
authorized to be retained under section 302(b) and (c).
(b) Fee.--The Department of Revenue may assess a fee of not
more than $15 per new employee of the qualified company whose
withholding tax is subject to this act.
(c) Election.--A qualified company must elect the option
under subsection (a), if offered by the Department of Revenue,
prior to entering into the agreement established under section
304.
Section 306. Recapture of withholding taxes.
(a) Compliance with terms and conditions.--If the qualified
company fails to comply with the terms and conditions set forth
in the agreement or fails to comply with this act, the
department shall immediately terminate the agreement. The
qualified company shall not be entitled to any further benefits
provided for under this act and shall be required to remit to
the Commonwealth an amount equal to the aggregate withholding
taxes retained by the qualified company or remitted to the
qualified company by a third party under this act as of the date
the agreement is terminated.
(b) Relocation.--If a qualified company relocates outside of
this Commonwealth within the five-year period immediately
following the last year the company received benefits under this
act, the following apply:
(1) If a qualified company relocates within three years
from the last year the company received benefits under this
act, an amount equal to 66% of the aggregate withholding
taxes retained by the qualified company or remitted to the
qualifying company by a third party under this act shall be
refunded to the Commonwealth.
(2) If a qualified company relocates within three to
five years from the last year the company received benefits
under this act, an amount equal to 33% of the aggregate
withholding taxes retained by the qualified company or
remitted to the qualifying company by a third party under
this act shall be refunded to the Commonwealth.
(c) Waiver.--The department may waive or modify recapture
requirements under subsection (b) if the department determines
that the qualified company's relocation was due to circumstances
beyond the control of the company, including, but not limited
to:
(1) natural disaster; or
(2) loss of a major supplier or market.
Section 307. Quarterly report.
(a) Filing.--Within 30 days from the end of each calendar
quarter for the duration of the agreement, a qualified company
shall file a quarterly report with the Department of Revenue on
a form prescribed by the Department of Revenue, in conjunction
with the department.
(b) Contents.--The form under subsection (a) shall request
the following information:
(1) The name and Employer Identification Number of the
qualified company.
(2) The effective date of the agreement.
(3) The reporting period end date.
(4) All information relating to each new employee of the
qualified company, including:
(i) The name of the new employee.
(ii) The last four digits of the new employee's
Social Security number.
(iii) The employee's start or hire date.
(iv) The employee's termination date.
(v) The wages paid for the quarter and the total
withholding taxes for each new employee.
(5) The amount retained by the qualified company.
(6) The amount remitted to the Department of Revenue.
(7) Any other information required by the department.
Section 308. Annual form.
(a) Development.--The Department of Revenue, in conjunction
with the department, shall develop a form which must be
completed annually by any qualified company or third party that
is subject to an agreement under section 304.
(b) Contents.--The form shall request:
(1) The amount of withholding tax being retained by the
qualified company or remitted by a third party to the
qualified company.
(2) The number of new employees hired.
(3) The wages of the new employees.
(4) Any other information as required by the Department
of Revenue and the department.
(c) Filing.--The qualified company or third party completing
the form shall file the form with the Department of Revenue as
prescribed by the Department of Revenue.
(d) Confidentiality.--The contents of the completed form
shall be confidential except as provided under the act of March
4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, and
the act of February 14, 2008 (P.L.6, No.3), known as the Right-
to-Know Law.
Section 309. Prohibitions.
A qualified company claiming benefits under this act may not
do any of the following:
(1) Participate in any program in which any portion of
the qualified company's new employees withholding taxes have
been pledged to finance indebtedness or transferred to or for
the benefit of the qualified company.
(2) Claim any grants or credits authorized by the
General Assembly or any other program established by the
Commonwealth, if the payments or credits would be earned for
the hiring of new employees.
Section 310. New employee credit.
A new employee whose withholding tax is subject to this act
shall be credited 100% of the withholding tax withheld from the
new employee's paycheck as if the qualified company remitted
100% of the withholding tax to the Commonwealth.
Section 311. Administration and regulation.
The department, in conjunction with the Department of
Revenue, shall adopt guidelines necessary to implement and
administer this act.
Section 312. Review.
(a) Duty.--The department shall conduct an annual review of
the activities undertaken by a qualified company under this act
to ensure that the qualified company is in compliance with this
act, any guidelines adopted under section 311 and any agreement.
(b) Inspection.--The books and records concerning employment
and wages of any employees for which the qualified company or
third party has retained any withholding taxes shall be
available for inspection by the department at all times during
business hours. The department may request the Department of
Revenue to audit the qualified company or third party for
compliance with this act.
Section 313. Report to General Assembly.
(a) Duty.--The department shall submit an annual report to
the General Assembly indicating the effectiveness of the tax
benefits provided by this act no later than March 15 following
the year in which the benefits were approved. The report shall
include the following information:
(1) The names of all qualified companies and taxpayers
utilizing the benefit as of the date of the report.
(2) The types of qualified companies utilizing this act.
(3) The location of the qualified companies and the
location of the qualified companies' business operations in
this Commonwealth.
(4) The number of new employees hired.
(5) The wages paid for the new employees.
(6) The annual amount of benefits provided under this
act.
(7) The estimated net Commonwealth fiscal impact,
including the direct and indirect new Commonwealth taxes
derived from the new employees hired.
(8) An estimate of the multiplier effect on the
Commonwealth's economy of the benefits received under this
act.
(b) Confidentiality.--Notwithstanding any law providing for
the confidentiality of tax records, the information contained in
the report shall be public information. The report shall include
any recommendations for changes in the calculation or
administration of the benefit.
CHAPTER 51
MISCELLANEOUS PROVISIONS
Section 5101. Effective date.
This act shall take effect in 60 days.
20 CHAPTER 1 <--
PRELIMINARY PROVISIONS
Section 101. Short title.
This act shall be known and may be cited as the Promoting
Employment Across Pennsylvania Act.
Section 102. Scope of act.
This act relates to fostering economic development, creating
new jobs and opportunities for the citizens of this Commonwealth
and providing incentives to locate business facilities, other
operations and jobs in this Commonwealth.
Section 103. Definitions.
The following words and phrases when used in this act shall
have the meanings given to them in this section unless the
context clearly indicates otherwise:
"Agreement." An agreement entered into under section 304.
"County average wage." The average annual wage paid to
employees located in the county where the qualified company
intends to employ new employees, as reported by the Center for
Workforce Information and Analysis.
"Department." The Department of Community and Economic
Development of the Commonwealth.
"Qualified company." As follows:
(1) A for-profit corporation, partnership or other
entity that:
(i) agrees to create at least 250 new jobs in this
Commonwealth within five years from the date the
agreement is entered into under section 304; and
(ii) makes available to its full-time employees
health insurance coverage, pays at least 50% of the
premium for the health insurance and meets the
requirements of section 301.
(2) The term shall not include any corporation,
partnership or other entity which meets any of the following:
(i) Is identified by any of the following North
American Industry Classification System code groups,
sectors or subsectors:
(A) Industry group 7132 or 8131.
(B) Sectors 44, 45, 61, 92 or 221, including
water and sewer services.
(C) Subsector 722.
(ii) Is delinquent in the payment of any taxes or
any other amounts to the Federal Government, the
Commonwealth or any political subdivision.
(iii) Has filed for or has publicly announced its
intention to file for bankruptcy protection.
"Withholding tax." The tax required to be withheld under
section 316 of the act of March 4, 1971 (P.L.6, No.2), known as
the Tax Reform Code of 1971.
CHAPTER 3
PROMOTING EMPLOYMENT ACROSS PENNSYLVANIA
Section 301. Qualification.
In order to qualify for benefits under this act a qualified
company must be located in this Commonwealth and meet the
requirements under section 302(a).
Section 302. Benefits.
(a) Requirement.--A qualified company that enters into an
agreement must create 100 of the required new jobs in this
Commonwealth within two years of entering into the agreement
under section 304.
(b) Retention.--A qualified company that meets the
requirements of subsection (a) shall be eligible to retain 95%
of the qualified company's withholding taxes for individuals
employed in the new jobs for one of the following periods:
(1) Seven years, if the individuals are compensated at a
rate equal to at least 100% of the county average wage.
(2) Eight years, if the individuals are compensated at a
rate equal to at least 110% of the county average wage.
(3) Nine years, if the individuals are compensated at a
rate equal to at least 120% of the county average wage.
(4) Ten years, if the individuals are compensated at a
rate equal to at least 140% of the county average wage.
(c) Information statement.--A qualified company shall comply
with section 317 of the act of March 4, 1971 (P.L.6, No.2),
known as the Tax Reform Code of 1971, without regard to the
benefits received under this act.
(d) Notice.--The qualified company shall provide to each
individual employed in a new job notice of the benefits the
qualified company is receiving under this act at the time the
individual is hired. The information must be easily
understandable and must state that the employee's withholding
tax is being retained by the qualified company under this act.
Section 303. Application and review.
(a) Application.--A qualified company that meets the
requirements of section 301 may apply to the department for
benefits under this act. The application shall be on a form
required by the department and shall include all of the
following:
(1) The name and address of the applicant.
(2) Documentation that the applicant is a qualified
company.
(3) Documentation that the applicant meets the
requirements of section 301.
(4) Documentation that the applicant does not owe any
delinquent taxes or any other amounts to the Federal
Government, this Commonwealth or any political subdivision.
(5) An affidavit that the applicant has not filed for or
publicly announced its intention to file for bankruptcy
protection.
(6) Any other information required by the department.
(b) Review.--Within 30 days of receipt of the application,
the department, in conjunction with the Department of Revenue,
shall review the application and determine if the applicant is a
qualified company and that the requirements of section 301 have
been met.
(c) Approval.--The department may approve or deny the
application. Upon approval of an application, the department
shall notify the applicant in writing and enter into an
agreement with the qualified company for benefits under this
act.
Section 304. Agreement.
The agreement between the qualified company and the
department shall be entered into before any benefits may be
provided under this act. The agreement shall do all of the
following:
(1) Specify the terms and conditions the qualified
company must comply with in order to receive benefits under
this act.
(2) Require the department to certify all of the
following to the Department of Revenue every taxable year:
(i) That the qualified company is eligible to
receive benefits under this act.
(ii) The number of new jobs created by the company
during each taxable year.
(iii) The amount of gross wages being paid to each
individual employed in a new job.
(3) Include any other information deemed necessary by
the department.
Section 305. Optional remittance.
(a) Remittance.--The Department of Revenue may allow
qualified companies who are approved to receive benefits under
this act to remit 100% of employee withholding tax to the
Commonwealth and receive a rebate equivalent to the amount
authorized to be retained under section 302(b).
(b) Fee.--The Department of Revenue may assess a fee of not
more than $15 per individual employed in a new job of the
qualified company whose withholding tax is subject to this act.
(c) Election.--A qualified company must elect the option
under subsection (a), if offered by the Department of Revenue,
prior to entering into the agreement established under section
304.
Section 306. Recapture of withholding taxes.
(a) Compliance with terms and conditions.--If the qualified
company fails to comply with the terms and conditions set forth
in the agreement or fails to comply with this act, the
department shall immediately terminate the agreement. The
qualified company shall not be entitled to any further benefits
provided for under this act and shall be required to remit to
the Commonwealth an amount equal to the aggregate withholding
taxes retained by the qualified company under this act as of the
date the agreement is terminated.
(b) Relocation.--If a qualified company relocates outside of
this Commonwealth within the five-year period immediately
following the last year the company received benefits under this
act, the following apply:
(1) If a qualified company relocates within three years
from the last year the company received benefits under this
act, an amount equal to 66% of the aggregate withholding
taxes retained by the qualified company under this act shall
be refunded to the Commonwealth.
(2) If a qualified company relocates within three to
five years from the last year the company received benefits
under this act, an amount equal to 33% of the aggregate
withholding taxes retained by the qualified company under
this act shall be refunded to the Commonwealth.
(c) Waiver.--The department may waive or modify recapture
requirements under subsection (b) if the department determines
that the qualified company's relocation was due to circumstances
beyond the control of the company, including, but not limited
to:
(1) natural disaster; or
(2) loss of a major supplier or market.
Section 307. Quarterly filing.
(a) Filing.--Within 30 days from the end of each calendar
quarter for the duration of the agreement, a qualified company
shall file quarterly with the Department of Revenue on a form
prescribed by the Department of Revenue.
(b) Contents.--The form under subsection (a) shall request
the following information:
(1) The name and Employer Identification Number of the
qualified company.
(2) The effective date of the agreement.
(3) The reporting period end date.
(4) Information relating to each individual employed in
a new job as required by the Department of Revenue.
(5) Information on amounts retained or remitted.
(6) Any other information required by the department.
(c) Confidentiality.--The contents of the completed form
shall be confidential except as provided under the act of March
4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971.
Section 308. Prohibitions.
A qualified company claiming benefits under this act may not
participate in any program in which any portion of the qualified
company's withholding taxes attributable to new jobs have been
pledged to finance indebtedness or transferred to or for the
benefit of the qualified company.
Section 309. New job credit.
An individual employed in a new job whose withholding tax is
subject to this act shall be credited 100% of the withholding
tax withheld from the individual's paycheck as if the qualified
company remitted 100% of the withholding tax to the
Commonwealth.
Section 310. Administration and regulation.
The department, in conjunction with the Department of
Revenue, shall adopt guidelines necessary to implement and
administer this act.
Section 311. Review.
(a) Duty.--The department shall conduct an annual review of
the activities undertaken by a qualified company to ensure that
the qualified company is in compliance with this act, the
agreements and any regulations or guidelines adopted under this
act.
(b) Inspection.--The books and records concerning employment
and wages of any employees for which the qualified company has
retained any withholding taxes shall be available for inspection
by the department during regular business hours. The department
may request the Department of Revenue to audit the qualified
company for compliance with this act.
Section 312. Report to General Assembly.
(a) Duty.--The department shall submit an annual report to
the General Assembly indicating the effectiveness of the tax
benefits provided by this act no later than March 15 following
the year in which the benefits were approved. The report shall
include the following information:
(1) The name of each qualified company participating as
of the date of the report.
(2) The types of qualified companies utilizing this act.
(3) The location of the qualified company and any of its
business operations in this Commonwealth.
(4) The number of new jobs created.
(5) The wages paid to individuals employed in the new
jobs.
(6) The annual amount of benefits provided under this
act.
(7) The estimated net Commonwealth fiscal impact,
including the direct and indirect new Commonwealth taxes
derived from the new jobs created.
(8) An estimate of the multiplier effect of the benefits
received under this act.
(b) Confidentiality.--Notwithstanding any law providing for
the confidentiality of tax records, the information contained in
the report shall be public information.
Section 313. Limitation.
The aggregate annual amount of benefits retained under this
act may not exceed $5,000,000.
Section 314. Applicability.
No agreement under this act may be entered into after January
1, 2018.
CHAPTER 51
MISCELLANEOUS PROVISIONS
Section 5101. Effective date.
This act shall take effect immediately.