PRINTER'S NO. 1972
No. 1617 Session of 1999
INTRODUCED BY HUTCHINSON, BAKER, BARRAR, BELFANTI, BENNINGHOFF,
BUNT, CALTAGIRONE, M. COHEN, CORRIGAN, COSTA, DAILEY, EGOLF,
FEESE, FLICK, FORCIER, GEIST, GEORGE, HENNESSEY, HERSHEY,
HESS, LAUGHLIN, LUCYK, LYNCH, MANN, McNAUGHTON, METCALFE,
S. MILLER, ORIE, PETRARCA, PLATTS, READSHAW, SAINATO,
SCHRODER, SCHULER, SERAFINI, SEYFERT, SHANER, SOLOBAY,
STABACK, STEVENSON, E. Z. TAYLOR, TRUE, WILT AND ZUG,
JUNE 9, 1999
REFERRED TO COMMITTEE ON FINANCE, JUNE 9, 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
1 hereinafter enumerated in section 303, a tax upon each dollar of
2 income received by that resident during that resident's taxable
3 year at the following rates:
4 (1) Two and one-tenth per cent for taxable years commencing
5 with or within calendar year 1987 through the first half of the
6 taxable year commencing with or within calendar year 1991.
7 (2) Two and eight-tenths per cent for the second half of the
8 taxable year commencing with or within calendar year 1991 and
9 each taxable year [thereafter] through December 31, 1999.
10 (3) A temporary assessment equal to an additional three-
11 tenths per cent for the second half of the taxable year
12 commencing with or within calendar year 1991 through the first
13 half of the taxable year commencing with or within calendar year
14 1992.
15 (4) Two and four-tenths per cent for the taxable year
16 commencing on or with the calendar year 2000 and each taxable
17 year thereafter.
18 (b) Every nonresident individual, estate or trust shall be
19 subject to, and shall pay for the privilege of receiving each of
20 the classes of income hereinafter enumerated in section 303 from
21 sources within this Commonwealth, a tax upon each dollar of
22 income received by that nonresident during that nonresident's
23 taxable year at the following rates:
24 (1) Two and one-tenth per cent for taxable years commencing
25 with or within calendar year 1987 through the first half of the
26 taxable year commencing with or within calendar year 1991.
27 (2) Two and eight-tenths per cent for the second half of the
28 taxable year commencing with or within calendar year 1991 and
29 each taxable year [thereafter] through December 31, 1999.
30 (3) A temporary assessment equal to an additional three-
19990H1617B1972 - 2 -
1 tenths per cent for the second half of the taxable year
2 commencing with or within calendar year 1991 through the first
3 half of the taxable year commencing with or within calendar year
4 1992.
5 (4) Two and four-tenths per cent for the taxable year
6 commencing with or within the calendar year 2000 and each
7 taxable year thereafter.
8 Section 2. This act shall take effect in 60 days.
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