PRINTER'S NO. 1691
No. 1437 Session of 1999
INTRODUCED BY HUTCHINSON, MAY 4, 1999
REFERRED TO COMMITTEE ON FINANCE, MAY 4, 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," further providing for the rate of personal income
11 tax.
12 The General Assembly of the Commonwealth of Pennsylvania
13 hereby enacts as follows:
14 Section 1. Section 302 of the act of March 4, 1971 (P.L.6,
15 No.2), known as the Tax Reform Code of 1971, added August 4,
16 1991 (P.L.97, No.22), is amended to read:
17 Section 302. Imposition of Tax.--(a) Every resident
18 individual, estate or trust shall be subject to, and shall pay
19 for the privilege of receiving each of the classes of income
20 hereinafter enumerated in section 303, a tax upon each dollar of
21 income received by that resident during that resident's taxable
22 year at the following rates:
1 (1) Two and one-tenth per cent for taxable years commencing
2 with or within calendar year 1987 through the first half of the
3 taxable year commencing with or within calendar year 1991.
4 (2) Two and eight-tenths per cent for the second half of the
5 taxable year commencing with or within calendar year 1991 and
6 each taxable year [thereafter] through December 31, 1999.
7 (3) A temporary assessment equal to an additional three-
8 tenths per cent for the second half of the taxable year
9 commencing with or within calendar year 1991 through the first
10 half of the taxable year commencing with or within calendar year
11 1992.
12 (4) Two and seven-tenths per cent for the taxable year
13 commencing on or with the calendar year 2000 and each taxable
14 year thereafter.
15 (b) Every nonresident individual, estate or trust shall be
16 subject to, and shall pay for the privilege of receiving each of
17 the classes of income hereinafter enumerated in section 303 from
18 sources within this Commonwealth, a tax upon each dollar of
19 income received by that nonresident during that nonresident's
20 taxable year at the following rates:
21 (1) Two and one-tenth per cent for taxable years commencing
22 with or within calendar year 1987 through the first half of the
23 taxable year commencing with or within calendar year 1991.
24 (2) Two and eight-tenths per cent for the second half of the
25 taxable year commencing with or within calendar year 1991 and
26 each taxable year [thereafter] through December 31, 1999.
27 (3) A temporary assessment equal to an additional three-
28 tenths per cent for the second half of the taxable year
29 commencing with or within calendar year 1991 through the first
30 half of the taxable year commencing with or within calendar year
19990H1437B1691 - 2 -
1 1992.
2 (4) Two and seven-tenths per cent for the taxable year
3 commencing with or within the calendar year 2000 and each
4 taxable year thereafter.
5 Section 2. This act shall take effect in 60 days.
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