PENNSYLVANIA, April 26 - agency, or if the student enrolls in a higher level degree

program. A student that enrolls in a higher level degree program

must provide the agency with documentation showing continual

status as a full-time student in order to be given a

postponement by the agency under this section.

Section 2610-M. Taxation.

Grants received by a student shall not be considered taxable

income for purposes of Article III of the act of March 4, 1971

(P.L.6, No.2), known as the Tax Reform Code of 1971.

Section 2611-M. Financial assistance.

Grants shall not be considered financial assistance or

appropriations to the approved educational institution.

Section 2612-M. Duties of Independent Fiscal Office.

The Independent Fiscal Office shall provide advice to the

agency with regard to the identification of in-demand

occupations. No later than December 31, 2024, and each year

thereafter, the Independent Fiscal Office shall develop and

transmit a list of in-demand occupations to the agency. In the

development of the list of in-demand occupations, the

Independent Fiscal Office shall consult with the Department of

Labor and Industry, business and industry trade associations,

employee organizations and other parties that may provide

information beneficial to the development of the list.

Section 2613-M. Report.

The agency shall prepare and submit to the Governor and the

General Assembly no later than December 31, 2025, and each year

thereafter, a report detailing the operation of the program. The

report shall, at a minimum, include:

(1) A list of the in-demand occupation for what grants

may be sought.

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