PRINTER'S NO. 568
No. 544 Session of 1999
INTRODUCED BY GRUITZA, THOMAS, BELARDI, MARKOSEK, BEBKO-JONES,
GEORGE, SANTONI, TIGUE, LAUGHLIN, HERMAN, SHANER, GORDNER,
SATHER, MELIO, SAINATO, CURRY, HENNESSEY, MAHER, TRAVAGLIO,
JOSEPHS, DeLUCA, CORRIGAN, PHILLIPS, SURRA, GRUCELA, ROSS,
MANN, SEYFERT, DALEY, RAMOS, McCALL, GEIST, KIRKLAND,
STEELMAN, PESCI, HORSEY, READSHAW, COY, ARMSTRONG, FARGO,
WALKO, L. I. COHEN, SERAFINI, PETRARCA, CAPPABIANCA, LEDERER,
ROBERTS, S. MILLER, STABACK, HERSHEY, TRELLO, COLAFELLA,
CIVERA, SCRIMENTI, BENNINGHOFF, WILT, M. COHEN AND RAYMOND,
FEBRUARY 10, 1999
REFERRED TO COMMITTEE ON FINANCE, FEBRUARY 10, 1999
AN ACT
1 Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An
2 act relating to tax reform and State taxation by codifying
3 and enumerating certain subjects of taxation and imposing
4 taxes thereon; providing procedures for the payment,
5 collection, administration and enforcement thereof; providing
6 for tax credits in certain cases; conferring powers and
7 imposing duties upon the Department of Revenue, certain
8 employers, fiduciaries, individuals, persons, corporations
9 and other entities; prescribing crimes, offenses and
10 penalties," providing for an exemption from filing a personal
11 income tax return.
12 The General Assembly of the Commonwealth of Pennsylvania
13 hereby enacts as follows:
14 Section 1. Section 330 of the act of March 4, 1971 (P.L.6,
15 No.2), known as the Tax Reform Code of 1971, is amended by
16 adding a subsection to read:
17 Section 330. Returns and Liability.--* * *
18 (c) Notwithstanding subsection (a), a person sixty-five
1 years of age or older who has no income tax liability under this
2 article shall be exempt from the requirement to file a tax
3 return.
4 Section 2. This act shall apply to tax years beginning on or
5 after January 1, 1999.
6 Section 3. This act shall take effect immediately.
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