PRINTER'S NO. 260
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE RESOLUTION
No.
25
Session of
2021
INTRODUCED BY DEASY, SANCHEZ, SCHLOSSBERG, KINSEY, SAMUELSON,
NEILSON, CIRESI, FREEMAN AND DRISCOLL, JANUARY 27, 2021
REFERRED TO COMMITTEE ON FINANCE, JANUARY 27, 2021
A RESOLUTION
Urging the House of Representatives to extend the deadlines for
the filing of and selective tax payments due for 2020 State
and local tax returns.
WHEREAS, There are circumstances under which it is impossible
to effectively comply with law relating to State and local
taxes; and
WHEREAS, COVID-19 is identified as a novel coronavirus in the
Governor's proclamation of disaster emergency issued on March 6,
2020, as amended and renewed on June 3, 2020, and November 24,
2020; and
WHEREAS, A COVID variant has been recently identified as
affecting the population in several states; and
WHEREAS, Under Act 10 of 2020, temporary authority was
granted to the Department of Revenue to deal with State taxation
and the Department of Community and Economic Development to deal
with local taxation during the state of disaster emergency
announced by the Governor; and
WHEREAS, Extensions of time for taxpayers to file tax returns
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
will assist in preventing the spread of COVID-19 and promote
health and safety; and
WHEREAS, This critical extension would allow time needed for
the widespread distribution of the COVID vaccine; and
WHEREAS, Free tax preparation programs, such as AARP-TaxAide
and Volunteer Income Tax Assistance (VITA), will not be
operating in-person free tax preparation until the COVID vaccine
is further distributed and allows for volunteers, preparers and
the general public to be safe; and
WHEREAS, AARP-TaxAide and VITA, provide a vital service to
low-income and senior citizens and the loss of these free, in-
person preparation programs will have a devastating impact on
low-income taxpayers; and
WHEREAS, Those employed who received Federal stimulus funds
will have a tax obligation on that benefit and may not have had
taxes withheld; therefore be it
RESOLVED, That the House of Representatives urge the
extension of the deadline to July 15, 2021, for payments of
estimated personal income tax and disregard the period after
April 14, 2021, and before July 16, 2021, in the calculation of
interest, a penalty or an addition to tax for failure to meet
the extended deadline; and be it further
RESOLVED, That the House of Representatives urge the
extension of the due date for corporations with tax returns due
on May 15, 2021, to August 16, 2021, conditioned on the
extension of the Federal due date for calendar year corporation
returns that are normally April 15, 2021, to July 15, 2021; and
be it further
RESOLVED, That the House of Representatives urge the
extension of the deadline to July 15, 2021, for the filing of
20210HR0025PN0260 - 2 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
informational returns related to Pennsylvania S corporations and
partnerships (Form PA-20S/PA-65) and estates and trusts (Form
PA-41); and be it further
RESOLVED, That the House of Representatives urge the
extension of the filing date by three months for certain
information returns (1099-R, 1099-MISC, and W2-G); and be it
further
RESOLVED, That the House of Representatives urge the
extension of the filing and payment deadlines for local taxes
under Chapter 5 of the act of December 31, 1965 (P.L.1257,
No.511), known as The Local Tax Enabling Act, and related
statutory provisions, ordinances and resolutions so that the
deadline for the filing of 2020 local tax returns and payments
is July 15, 2021.
20210HR0025PN0260 - 3 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14