PRINTER'S NO. 593
No. 569 Session of 1999
INTRODUCED BY STRITTMATTER, SCHULER, ZUG, EGOLF, NAILOR,
FAIRCHILD, ORIE, ZIMMERMAN, ARMSTRONG, HERSHEY, ALLEN, BAKER,
BELFANTI, BROWNE, L. I. COHEN, COLAFELLA, DeLUCA, FLICK,
FORCIER, GODSHALL, HESS, HUTCHINSON, JADLOWIEC, KENNEY,
LAUGHLIN, LEH, MAHER, MAITLAND, McCALL, McILHINNEY,
McNAUGHTON, ROSS, SAINATO, SATHER, SAYLOR, SCHRODER, SEMMEL,
SEYFERT, B. SMITH, STAIRS, STERN, E. Z. TAYLOR, J. TAYLOR,
WILT AND WRIGHT, 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," decreasing the personal income tax.
11 The General Assembly of the Commonwealth of Pennsylvania
12 hereby enacts as follows:
13 Section 1. Section 302 of the act of March 4, 1971 (P.L.6,
14 No.2), known as the Tax Reform Code of 1971, added August 4,
15 1991 (P.L.97, No.22), is amended to read:
16 Section 302. Imposition of Tax.--(a) Every resident
17 individual, estate or trust shall be subject to, and shall pay
18 for the privilege of receiving each of the classes of income
19 hereinafter enumerated in section 303, a tax upon each dollar of
1 income received by that resident during that resident's taxable
2 year at the following rates:
3 (1) Two and one-tenth per cent for taxable years commencing
4 with or within calendar year 1987 through the first half of the
5 taxable year commencing with or within calendar year 1991.
6 (2) Two and eight-tenths per cent for the second half of the
7 taxable year commencing with or within calendar year 1991 [and
8 each taxable year thereafter.
9 (3)] through the taxable year commencing with or within
10 calendar year 1998.
11 (3) Two and eight-tenths per cent less ten per cent of that
12 rate for the taxable year commencing with or within calendar
13 year 1999 and each taxable year thereafter.
14 (4) A temporary assessment equal to an additional three-
15 tenths per cent for the second half of the taxable year
16 commencing with or within calendar year 1991 through the first
17 half of the taxable year commencing with or within calendar year
18 1992.
19 (b) Every nonresident individual, estate or trust shall be
20 subject to, and shall pay for the privilege of receiving each of
21 the classes of income hereinafter enumerated in section 303 from
22 sources within this Commonwealth, a tax upon each dollar of
23 income received by that nonresident during that nonresident's
24 taxable year at the following rates:
25 (1) Two and one-tenth per cent for taxable years commencing
26 with or within calendar year 1987 through the first half of the
27 taxable year commencing with or within calendar year 1991.
28 (2) Two and eight-tenths per cent for the second half of the
29 taxable year commencing with or within calendar year 1991 [and
30 each taxable year thereafter.
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1 (3)] through the taxable year commencing with or within
2 calendar year 1998.
3 (3) Two and eight-tenths per cent less ten per cent of that
4 rate for the taxable year commencing with or within calendar
5 year 1999 and each taxable year thereafter.
6 (4) A temporary assessment equal to an additional three-
7 tenths per cent for the second half of the taxable year
8 commencing with or within calendar year 1991 through the first
9 half of the taxable year commencing with or within calendar year
10 1992.
11 Section 2. The amendment of section 302 of the act shall be
12 retroactive to January 1, 1999.
13 Section 3. This act shall take effect immediately.
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